English to Greek Bus/Financial Economics Financial statements

Nonperforming assets are entered under assets in the financial statement for their face value.
A provision for depreciation is used when the book value (including recovery prospects) is lower
than their accounting value.

Γενικά γνωρίζω ότι και οι δύο όροι είναι συνώνυμοι, οπότε εδώ πώς θα τους αποδώσουμε;