English

The risk that a general deleveraging process will put overall asset prices under pressure. This reduces the fair value of the assets reported in the balance sheet and equity declines. In the course of…

Abschreiber (amortisation, writedown; write-off; rejection): According to IAS (35.5, 38.7), the systematic and regular write-down of an asset over its projected life. According to EU regulations, depreciation is generally calculated on a straight-line basis.…

Decision-making body to be established on the basis of Article 114 TFEU at the beginning of 2015 that can order the resolution of failing institutions. Decision-making is transferred from the national to the European…

In older documents, an expression for the confirmation of payment. – See receipt. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor…

Nachbesprechung): Unless otherwise defined, an internal bank meeting at which the results of transactions are discussed critically. The term seems to have entered the financial language from the military vocabulary. – See audit, super…

In the jargon of institutions, a colleague who handwrites important documents with remarks that no one – and often enough not even he/she – can decipher later. – See airbag, all-rounder, autonomously acting unit,…

stock] bubble: The rise in the share price of a company (or all listed companies) to a level that is hardly justified on the basis of basic economic data (“fundamentals” such as assets, profits,…

In older documents also meaning: settlement of a liability in general and of an invoice in particular. – See settlement, payment, equalization, compensation, liberation, pagament, postage day, realization, payment. Attention: The financial encyclopedia is…

Measure used to assess stability in the financial market. The measure is more precisely the number of standard deviations of the asset value from the default threshold (defined as the point at which the…

the sequential mechanical processing of transactions or transfers from one end of the payment chain to the other, including the creation, confirmation, clearing and settlement of the instructions associated with a payment order (documentation).…