Выражение встречается в следующем контексте: Методика расчета банком кредитных условий

13.2. Cash flows from collaterals
According to IAS XX, the calculation of the present value of the estimated future cash flows of a collaterized financial asset would reflect the cash flows that may result from foreclosure less costs for obtaining and selling the collateral, whether or not foreclosure is probable. It means that for impairment assessment on collaterised transactions, estimating recovery from collateral should be dependent on the intent of actual realization (foreclosure) of that collateral and should signify "realisable value" of the collateral.

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