Definition amount not initially paid by a shareholder for shares allotted to them in a company, but which the company has subsequently requested (called up) and the shareholder has failed to pay by the date fixed for payment Reference "Council-EN based on:- Vendatu.com > commerce > Introduction to Company Accounts - Calls in Arrears (25.2.2022)- toppr.com > Accounting and Auditing > Introduction to Company Accounts > Calls-in-Arrears (25.2.2022)"
Comment "Narrower than unpaid share capital, which covers any amounts not yet paid up in respect of shares, whether payment has been requested or not."
Definition punitive interest charged by a lender to a borrower if installments are not paid according to the loan terms Reference "'Penalty interest'. Wikipedia."
Definition intérêt dû légalement ou convenu qu'un débiteur est tenu de payer s'il n'a pas procédé au règlement de sa dette à la date d'échéance Reference Lex.bancaire UBS,1988
Definition loan on which payment of interest or scheduled payment of principal has not been received by the due date Reference "Gallardo. J., 'A Framework For Regulating Microfinance Institutions' (2.3.2021), The World Bank, 2002, p. 14."
Comment "Note that the terms “arrears,” “late payments,” “overdue,” “past due,” “delinquent,” and “default” are often used interchangeably. Generally, loans that are “in arrears, past-due, and overdue” have become due and have not been paid. These are also referred to as delinquent loans (that is, “this loan is delinquent” means it has an amount that is owing—is in arrears, past due, overdue—and has not been paid). To say that loans are in default is also referring to delinquent loans, but most often to loans that have been or are about to be written off [...] A delinquent loan becomes a defaulted loan when the chance of recovery becomes minimal.See also: past due (3.3.2021), non-performing loan (31.3.2021), bad loan (31.3.2021) and distressed loan (31.3.2021)."
Definition prêt pour lequel le paiement du principal ou des intérêts n'a pas été reçu à la date d'échéance convenue entre le prêteur et l'emprunteur Reference "Conseil-FR, d'après: ""A Framework For Regulating Microfinance Institutions"", H. Van Greuning, J. S. Gallardo, B. K. Randhawa, 2002, World Bank Publications (24.03.2021)"
Comment "1. Voir aussi: en souffrance (non réglé ou versé à la date prévue)2. Ce concept renvoie à la situation dans laquelle un paiement (du principal ou des intérêts) n'a pas été reçu. Dès lors, il convient de le distinguer des termes suivants :- prêt non performant (arriéré supérieur à 90 jours et/ou une incapacité probable de remboursement du débiteur)- prêt en difficulté (remboursement du principal et des intérêts considérablement retardés ou suspendus)- prêt irrécouvrable (prêt pour lequel les remboursements initialement prévus entre l'emprunteur et le prêteur ne sont pas effectués et pour lequel le remboursement est compromis)"
FINANCE|financing and investment|investment|international investment · INTERNATIONAL ORGANISATIONS|United Nations|UN specialised agency|World Bank
Definition finanzielle Hilfe, die die Weltbank oder der IWF Ländern, die in Zahlungsrückstand sind, zum Aufbau zur Verfügung stellt, bevor sie mit der Begleichung des Zahlungsrückstands beginnen Reference Council-DE auf Grundlage von Council-EN
Definition financial assistance provided by the World Bank or the IMF to countries in arrears and designed to help restore, for instance, critical infrastructure and bridge the funding gap in an interim period prior to new resources becoming available Reference "Council-EN based on International Development Association Resource Mobilization Department, World Bank (12.11.2020)"