Value Impaired

Loan to a foreign borrower that is rated as a Nonperforming Loan because the borrower is delinquent in interest payments six months or more. The loan is not in compliance with an International Monetary Fund debt restructuring program and there is little immediate prospect for compliance; it has not met debt rescheduling terms for more than a year, or there is little prospect for orderly restoration of debt service in the near future.