Betekenis van:
call loan

call loan
Zelfstandig naamwoord
  • callgeld
  • a loan that is repayable on demand




  1. A removal of accounts provision is an unconditional repurchase (call) option that gives an entity the right to reclaim assets transferred subject to some restrictions. Provided that such an option results in the entity neither retaining nor transferring substantially all the risks and rewards of ownership, it precludes derecognition only to the extent of the amount subject to repurchase (assuming that the transferee cannot sell the assets). For example, if the carrying amount and proceeds from the transfer of loan assets are CU100000 and any individual loan could be called back but the aggregate amount of loans that could be repurchased could not exceed CU10000, CU90000 of the loans would qualify for derecognition.
  2. After analysing the loan conditions granted by the banks to the LNE, even if the guarantee that is the corollary of its status as a public industrial and commercial enterprise conferred an advantage on the LNE for public sector activities, this advantage would be very small in value, close to the de minimis amount, and would not call into question the proportionality tests carried out in paragraphs 101 to 103 in respect of public service compensation.