Loan Transfers

  • Ron Paterson


Loan transfers is the collective term used to describe various methods by which banks and other lenders seek to transfer an advance to a different lender. Such transactions often involve a gain or loss because of movements in interest rates since the original loan was taken out, so they can have a profit and loss account dimension as well as giving rise to questions of balance sheet recognition and disclosure.


Interest Rate Cash Flow Balance Sheet Market Rate Application Note 
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  1. 1.
    ED 49, para. E.11.Google Scholar
  2. 2.
    Ibid., para. E.13.Google Scholar
  3. 3.
    Ibid., para. E.15.Google Scholar
  4. 4.
    As discussed in para. 59 of FRED 4, where the proportionate share of benefits and risks of part of an asset has been transferred, that part can be treated as a separate asset.Google Scholar
  5. 5.
    FRED 4, Application Note E, para. E15.Google Scholar
  6. 6.
    Ibid., para. E21.Google Scholar
  7. 7.
    Ibid., para. E22.Google Scholar
  8. 8.
    Ibid., para. E23.Google Scholar

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© Ron Paterson 1993

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  • Ron Paterson

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