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Loan Transfers

In: Off Balance Sheet Finance

Author

Listed:
  • Ron Paterson

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.

Suggested Citation

  • Ron Paterson, 1993. "Loan Transfers," Palgrave Macmillan Books, in: Off Balance Sheet Finance, chapter 12, pages 95-101, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-12613-2_12
    DOI: 10.1007/978-1-349-12613-2_12
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