Gaois

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  2. FINANCE · FINANCE|financial institutions and credit

    #639802

    IATE #2242140
    an dara tráinse caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Mezzanine-Tranche | Mezzanine Tranche | Second-Loss-Tranche
    de
    Definition Stellung von Wertpapieren bezüglich der Zahlungen an die ABS-Inhaber sowie des mit diesen Papieren verbundenen Ausfallrisikos Reference "Finanz-Lexikon.de: http://www.finanz-lexikon.de/mezzanine%20tranche_4093.html [9.12.11]"
    Comment "Inhaber der Mezzanine-Tranche werden nachrangig der Senior Tranche IATE:2242194 und vorrangig der Equity Tranche IATE:3507952 bedient; XREF: ABS IATE:1682252 ; DIV:cba, 9.12.11"
    second loss tranche
    en
    Definition second most junior tranche which absorbs losses up to its investment or nominal amount after the first-loss tranche Reference "Council-EN, based on International Accounting Standards Board Staff Paper: ""Financial Instruments - Recognition and Measurement - Classification - concentrations of credit risk"", June 2009 http://www.iasb.org/NR/rdonlyres/2D837485-9463-4AEA-A828-5D52E803938E/0/FI0906b03A2obs.pdf [09.12.2011]"
    Comment "For ""junior tranche"" see IATE:3507952 ."
    tranche «deuxième perte» | tranche mezzanine
    fr
    Definition dans un montage de titrisation, désigne la tranche qui absorbe les pertes liées à d’éventuels défauts au sein du portefeuille sous-jacent dans le cas où celles-ci excèdent le montant de la tranche de première perte, dite equity Reference "Banque de France, Revue de la stabilité financière, n°6, juin 2005, Glossaire; https://www.banque-france.fr/fileadmin/user_upload/banque_de_france/archipel/publications/bdf_rsf/etudes_bdf_rsf/bdf_rsf_06_etu_1.pdf [2.12.2015]"