ajustement d'évaluation

CONT: The report considers valuation problems involving claims other than those owing by Crown corporations controlled by the government and concluded that valuation adjustments or provisions should be made wherever there are contingent forgiveness clauses, or past experience on which to base the valuation adjustments.
CONT: Loans, investments and advances are initially recorded at cost and are then subject to annual valuation adjustments to reflect estimated worth at the end of each fiscal year, whether realized or not.