RESTATEMENT (OF DIRECT LOANS OR LOAN GUARANTEES) -Refers to establishing a new book value of a direct loan or the liability of a loan guarantee.
They need to do a new book to keep track of the loans.
mnli hypothesis: They need to do a new book to keep track of the loans. premise: RESTATEMENT (OF DIRECT LOANS OR LOAN GUARANTEES) -Refers to establishing a new book value of a direct loan or the liability of a loan guarantee.