# Retouching loan and credit for the purpose of retouching

- Canonical URL: https://www.gerhardmerk.de/retouching-loan-and-credit-for-the-purpose-of-retouching
- Post ID: 594896
- Modified: 2023-07-25T21:13:07+00:00
- Language: en

## Definition

Another term for a non-performing loan, namely a loan with the sole purpose of improving the balance sheet structure (to retouch = to correct in order to get a more desirable appearance). - See disclosures, disguised, balance sheet cosmetics, accounting, creative, accounting, manipulative, information overload, intra quarter ballooning, crystallization, fact shaping, UltimoFactoring, loss trap, cherry picking. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

## Machine-readable

- Generator: Merk Knowledge 1.1.1