- DefinitionChange in the estimate of cash flows expected to be collected, after acquisition of a loan, which results in an increase in accretable yield (for example, if actual cash flows are significantly greater than previously expected). This relates to loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 15
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=27045933&loc=d3e13503-111538
+ Details
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