Goldman Sachs and Morgan Stanley are considering a shift from fair-value accounting practices for some loans after losses this year, reports Bloomberg.

The change to accounting at original costs would affect investment-grade commitments, the companies said.

Morgan Stanley has $55.1 billion in investment-grade loans and Goldman has $51.6 billion.

The decision has not yet been made, said officials with the company, speaking to Bloomberg on the condition of anonymity.

Read more at Bloomberg.