Month: July 2023

  • 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 …

  • Removal costs EN

    Unless otherwise defined, expenses incurred in installing/dismantling and transporting an item. - In banking, such expenses are incurred primarily when bank containers are set up at …

  • Securitization EN

    Generally, the conversion of non-marketable assets of any kind into tradable securities (the process of converting nontradable assets into tradable securities.). - Banks bundle receivables from …

  • Tax-deductible loss compensation EN

    In the case of a bank, the possibility of at least partially offsetting losses from non-performing loans (bad-debt losses) against tax liabilities. - The tax law …

  • Loss incurred EN

    According to IAS 39, a credit balance in the income statement or a surplus of liabilities over assets in the balance sheet only had to be …

  • Loss absorption and loss absorption EN

    Term used primarily in connection with certain tradable financial instruments. Banks bundle a large number of issued loans into a portfolio. This is then broken down …

  • Divestiture financing EN

    Loan to a company with the purpose of enabling the company to transfer - product lines, - entire divisions or - subsidiaries to a contractual partner …

  • 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 …

  • Payment (overspending) EN

    In the financial sense, the withdrawal of money from a cash register for payment purposes; correspondingly, it is referred to as collection. - The expression was …