This was the essence of the forbearance study conducted and reported by MBAa#39;s National Delinquency Survey for March 1976. ... Proposed new financial reporting practices for estimated losses on real estate loans and investments were issued for ... The proposal would require individual evaluation of real estate investments, foreclosed properties and loans secured by real ... The report for April, for example, indicates that commercial lending volume, though lower than one would like, anbsp;...