Abstract
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.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
ED 49, para. E.11.
Ibid., para. E.13.
Ibid., para. E.15.
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.
FRED 4, Application Note E, para. E15.
Ibid., para. E21.
Ibid., para. E22.
Ibid., para. E23.
Copyright information
© 1993 Ron Paterson
About this chapter
Cite this chapter
Paterson, R. (1993). Loan Transfers. In: Off Balance Sheet Finance. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-12613-2_12
Download citation
DOI: https://doi.org/10.1007/978-1-349-12613-2_12
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-0-333-56041-9
Online ISBN: 978-1-349-12613-2
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)