| http://www.w3.org/ns/prov#value | - The review should take into account any information, events, or other developments as of the reporting date that may affect the Bank's previous estimate of impairment. 81.04 Recording loan losses and charge-offs In this Section: Recording the loan loss Charge-offs Recording the loan loss If the estimated realizable amount of a pool of homogenous loans or a specific loan is less than the recorded i
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