7.1.6.2 Additional Entries for Origination TradeAccounting Role Amount Tag Dr/Cr Remarks SLT_UNAMORT_FEEPAY UNAMORT-FEE D Portion of the Unamort FEE SLT_PREM_DISC UNAMORT-FEE C SLT_RESRV_BRIDGE_GL SLT-RES-SEL D Portion of the Reserve settlement SLT-...
14.2.1.1 Events to be Associated with Borrower Facility ProductsThe following events are applicable to Borrower Facility Products:Event Description BOOK Triggered when a facility contract is Booked FLIQ Triggered when fees are liquidated for a facility contract that uses the product CAMD Triggered...
When looking at the market for residential mortgage loans, you might look at new home construction starts, resale prices for existing homes, new loan origination rates, delinquency and default rates for existing loans, the ratings for mortgage-backed securities and ...
For entities that have not yet adopted ASC 326, the effective dates for the amendments in ASU 2022-02 are the same as the effective dates in ASC 326. The amendments in ASU 2022-02 should be applied prospectively for modifications and write-offs after the first day of ...
of the borrower at the time of loan origination. Since banks rely on accounting information amongst other sources of information to set these terms, we investigate the impact of a firm’s accounting quality on contracts terms, controlling for other known proxies of credit risk. To ...
-7- The carrying value of Cash and cash equivalents and other short-term financial instruments such as Securities borrowed, Securities loaned and certain payables arising in the ordinary course of business approximate fair value because of the relatively short period of time between their origination ...
Footnote 13 The main explanatory variable of interest is Loan Spread, which is the all-in spread drawn as provided in the Dealscan database. All-in spread drawn is defined as the amount the borrower pays in basis points over LIBOR or the LIBOR equivalent for each dollar drawn down (e.g....
8.1.6.2 Additional Entries for Origination TradeAccounting Role Amount Tag Dr/Cr Remarks SLT_UNAMORT_FEEPAY UNAMORT-FEE D Portion of the Unamort FEE SLT_PREM_DISC UNAMORT-FEE C SLT_RESRV_BRIDGE_GL SLT-RES-SEL D Portion of the Reserve settlement SLT-...