CalPERS updates the carrying value of its Carlyle stake each year in its Annual Investment Report, although it's buried inside of a section titled "Expansion Capital."
Even with government help, bids may not be high enough to tempt Banks to deal, since any price below the carrying value would force them to take a write-down and deplete precious capital.
Unless otherwise authorized, enterprises may not adjust the carrying value of their assets at their own discretion.
For low-risk banks, this would make little difference: both HSBC and Santander report that the fair value of their loan books is slightly above their carrying value.
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