Month: July 2023
- Debt-to-Equity Ratio
The Debt-to-Equity (D/E) ratio is a financial leverage ratio that compares a company's total debt to its total equity. It gives both investors and creditors an …
- working capital ratio
The working capital ratio, also known as the current ratio, is a financial metric that measures a company's short-term liquidity position. This ratio indicates the company's …
- Loss event (event loss) EN
Operational risk event that results in a loss to the bank. According to the list in Basel II, which is more exemplary and therefore not comprehensive …
- Debt hiding EN
The practice of even large companies, not only in the USA, to hide losses and debts at subsidiaries. The Sarbanes-Oxley Act of 2002 made this practice …
- Public assets (public capital) EN
Unless otherwise defined, public capital includes all assets owned by the state that - have a permanent value and - yield benefits for the general public. …
- Commingling risk EN
A portfolio or pool contains securities to which third parties have rights (the risk that clear titles become comingled [= mixed] with assets owned legally by …
- Individual loss assumption EN
The requirement that, in the event of a loss at a bank, either - all employees in the active business area, i.e. not including those employed …
- Loss notification EN
In the event of a loss of twenty-five percent or more of liable capital, a bank in Germany must notify the supervisory authority without delay; see …
- Intermediary bound by contract EN
In the language of the supervisory authorities, a natural or legal person who, under unlimited and unconditional liability, provides to a single financial services provider, for …
- Industrial assets EN
Amount of money of value in nonfinancial corporations determined according to certain rules of financial accounting. - See capital ratio. - Cf. Deutsche Bundesbank Monthly Report …