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write-down: A downward adjustment to the value of loans recorded in the balance sheets of MFIs when it is recognised that the loans have become partly unrecoverable. See also

monetary financial institution (MFI) write-off
write-off: The removal of the value of loans from the balance sheets of MFIs when the loans are considered to be totally unrecoverable. See also

monetary financial institution (MFI) write-down