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Definition: Write-down

ECB terminology

An adjustment to the value of loans recorded in the balance sheets of MFIs (Monetary financial institutions). A loan is written down when it is recognised as having become partly unrecoverable, and its value in the balance sheet is reduced accordingly.
Source:
European Central Bank on-line glossary (2009)
Created:
2009-04-23
Updated:
2019-05-10

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