If loans are valued at historical cost and market values are rising, the loans are likely to be sold if this is the only way of realising profit, even if the market undervalues them.

• 如果贷款以历史成本计量并且市价上升，那么尽管市场可能低估其价值，但是在卖出是唯一实现利润的方式的情况下，贷款仍很可能被卖掉。