A rational assessment procedure of long-term sustainable values for bank lending purposes
Even if the mortgage lending value is not included among the bases of valuation recognized by the International Valuation Standards, the consequences of the global financial crisis have pointed out the peremptoriness for the banking institutions to adopt, in the transactions that involve properties as credit exposure guarantees, sustainable value judgments in the long term. In the present work, with reference to the Italian context, a rational method for estimating the mortgage lending value is proposed and tested.