Month: July 2023
- Loss-absorbing capacity EN
The ability of an economic entity in general, and a bank in particular, to absorb losses without jeopardizing its own existence. The concept of the ability …
- Loss limiting; short hedge EN
In general, any type of transaction aimed at avoiding a possible trading loss altogether or at keeping it within manageable limits. - In the case of …
- Lapse and compulsory exclusion (lapse) EN
In the case of a life insurance policy, the automatic lapse under the terms of the policy if the policy owner falls behind with the premium …
- Comparability EN
Principle in accounting and regulatory law according to which the same facts must be treated in the same way by all companies in order to be …
- Loss, unexpected (unexpected loss) EN
In general, the product of the probability of default and the amount of loss in the event of default. Banks are required by regulatory law to …
- Loss, in older documents also loss, deperditen, jaktur, jaktura, perdita, amission and scapito (loss, detriment) EN
Any loss not precisely specified in its extent, a damaging decrease, in extreme cases even a total loss, such as of the purchasing power of money …
- Money rollin EN
Unless otherwise defined, the purposeful exploration of opportunities to earn money (looking for a way to earn money). Attention: The financial encyclopedia is protected by copyright …
- Club account also club account and special savings account (club account) EN
An account set up for a specific purpose and funded by regular deposits (savings account offered by a financial institution to investors looking to save for …
- Ageing (excess of age) EN
The increase in the number of residents over the age of 65 in an area. This has a variety of implications for investment, government spending, and …
- Expected loss EN
Under IFRS 9, the probability of occurrence of risks of all types must be recognized over the entire term. The new rule applies not only to …