For many small and medium-sized enterprises, bank financing is one of the most important tools for growth - supporting working capital needs, equipment purchases, production expansion, acquisitions, export development, or the refinancing of existing debt.

In a fair value world, RIM is no longer plug-and-play. When OCI reshapes book value without flowing through earnings, residual income can mislead. Valuing banks now demands more than formulas—it requires aligning capital, returns, and economic substance to avoid accounting distortions masquerading as insight.