Methods of Loan Guarantee Valuation and Accounting

Abstract

... This paper describes methods of guarantee valuation, reports estimates of guarantee values in different settings, and summarizes methods of guarantee accounting and their implications. While the old method recorded guarantees only when a default occurred, new methods seek to anticipate losses, create reserves, and channel funds through transparent accounts to ensure that costs of guarantees are evident to decision makers. We describe the federal U.S. Credit Reform Act of 1990 to illustrate accounting trends.

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