Loan Transfers

Ron Paterson

Chapter 12 in Off Balance Sheet Finance, 1993, pp 95-101 from Palgrave Macmillan

Abstract: 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.

Keywords: Interest Rate; Cash Flow; Balance Sheet; Market Rate; Application Note (search for similar items in EconPapers)
Date: 1993
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DOI: 10.1007/978-1-349-12613-2_12

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