A large proportion of the workers leaving the country are highly educated, which aggravates labour market bottlenecks and skill mismatches. In addition, labour demand has been rising rapidly. As we have seen, this normally results in rising wage pressures, despite often high remaining levels of unemployment.
If the answer is no, then a prudent director would require that the assets remain on the balance sheet (such as in the case of a "nonqualifying"(SPE), or that the accounting be supplemented with enough disclosure to inform investors of the ongoing risks these assets continue to present to the institution.