The Output Interface “Gross Book Value Evidence” contains the following measures/ratios which reflect valuation elements of a loan:
- Contractual remaining debt
- Daily Payables Capital
- Daily Payables Interest
- Daily Payables Fees
- Linear accrued interest in arrears
- Interest Smoothing
- Effective Interest
- Amortised Cost
- Open Amortisation Transaction Costs
- Open Amortisation Premium/Discount
- Expected Credit Loss / Risk Provision
- Fair Value DCF with constant credit spread
- Fair Value DCF
- Unwinding
Links above refer to general valuation elements. For consideration of GAAP-specific valuation elements please refer to the specific GAAP. For IFRS related valuation elements please refer here.