Gaois

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  1. FINANCE|financing and investment

    #640547

    IATE #2247101
    sócmhainní tochsail Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    sócmhainní anásta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    notleidende Aktiva | notleidender Vermögenswert
    de
    Definition Vermögenswerte, die keinen stabilen Kapitalfluss generieren Reference "Alexander Göpfert, Stressed and Distressed Real Estate in Immobilienwirtschaftslehre - Recht, herausgegeben von Nico B. Rottke, Alexander Goepfert, Karl Hamberger https://books.google.be/books?id=rM80DQAAQBAJ&pg=PA540&lpg=PA540&dq=distressed+die+keinen+stabilen+Kapitalfluss+mehr+generieren+&source=bl&ots=HjFsPAHpQw&sig=ACfU3U2iTrnNKpsup8mT74ilUizAvtIp9A&hl=de&sa=X&ved=2ahUKEwjAqJOS7fbfAhWkNOwKHUY6ATUQ6AEwB3oECAkQAQ#v=onepage&q=distressed%20die%20keinen%20stabilen%20Kapitalfluss%20mehr%20generieren&f=false (18.1.2019)"
    Comment "XREF wertgeminderte Aktiva IATE:2190523"
    distressed asset
    en
    Definition asset whose value has reduced markedly as a result of actual or potential losses created by an excess of credit risk, market risk, or liquidity risk Reference "Council-EN based on 'distressed asset' (3.3.2021) in The Law Dictionary"
    Comment "Examples include non-performing loans [ IATE:1127446 ] and distressed securities. For the description of such an asset from an accounting perspective, when the loss in value is recognised, see impaired asset [ IATE:2190523 ]"
    actifs en difficulté | actifs sinistrés
    fr
    Definition "actifs qui ont subi une perte substantielle de valeur, généralement parce que la société connaît de sérieuses difficultés [IATE:899652 ]" Reference Conseil-FR
    Comment "A distinguer néanmoins des notions de: - actifs toxiques [IATE:3502552 ] = actifs qui risquent de provoquer une dégradation du bilan et d'avoir un effet domino sur l'ensemble de la sphère financière, et - actifs compromis/dépréciés/dévalorisés [IATE:2190523 ] = actifs dont la valeur est descendue en-dessous de la valeur comptable Les prêts non performants [ IATE:1127446 ] et les titres en difficulté en sont des exemples."