...restructured. Generally accepted accounting principles, as set forth in Financial Accounting Standard Mo. 15 (Accounting by Debtors and Creditors for Troubled...anticipated future cash receipts under the new modified terns which are both probable and can be reasonably estimated at least equals the principal value of...

...loans, even where there have been notable concessions in financing terras. In brief, FASB 15 allows financial institutions to maintain the value of a restructured credit, provided that the total anticipated future cash receipts (both principal and interest) at least equal the principal value of...

...financial Institution to continue to show the principal value of a restructured credit on Its books provided that the total of anticipated future cash receipts under the new modified terms can reasonably be expected to be received and are at least equal to tne principal value of the loan....