These are IED’s on a balance sheet.. Better to leave them alone and hope that when they explode they might not hurt anyone….Ignore them and pretend that they don’t exist (until you have to)

Better for the lender to take a 110% loan and quietly adjust it to a 125% and delay the day of reckoning.
Why wake a sleeping giant ?

The REALLY sick part ?
Accrual accounting allows them to count as income the interest on neg am loans that is deferred and may NEVER be collected…

This will either create HUGE losses
OR
HUGE restatements
OR
Their demise

Nothing good can come from them in a declining market.