value impaired


value impaired

фр. à valeur réduite

исп. préstamos con intereses impagos

снижение стоимости; со сниженной стоимостью

Имеет отношение к сомнительным займам. Согласно действующему законодательству, руководство американских банков обязано обнародовать информацию о тех займах, по которым отсрочка выплат процентов превышает полгода (период снижения стоимости превышает полгода).


Финансы и долги. — М.: Весь мир. 1997.

Смотреть что такое "value impaired" в других словарях:

  • impaired debt — Also known as distressed debt . Debt which the borrower is unlikely to be able to repay in full to the lender on its maturity date as the borrower is in financial trouble or in a form of insolvency. Debt may also be distressed if it is value… …   Law dictionary

  • impaired claims — Claims which will have their contractual rights modified or which will be paid less than the full value under a Chapter 11 reorganization. (BankruptcyAction.com) United Glossary of Bankruptcy Terms 2012 …   Glossary of Bankruptcy

  • Impaired asset — An impaired asset is a condition in which an asset s market value falls below its carrying amount and is not expected to recover. This means that an asset s market valuation is less than the book value of the asset and the future cash flows to be …   Wikipedia

  • Impaired Capital — 1. When a bank s actual assets are worth less than their stated value. When a bank has impaired capital, this capital can be liquidated if the bank cannot make up the deficiency. State laws define the treatment of a bank with impaired capital. 2 …   Investment dictionary

  • Impaired — Impair Im*pair , v. t. [imp. & p. p. {Impaired}; p. pr. & vb. n. {Impairing}.] [Written also {empair}.] [OE. empeiren, enpeiren, OF. empeirier, empirier, F. empirer, LL. impejorare; L. pref. im in + pejorare to make worse, fr. pejor worse. Cf.… …   The Collaborative International Dictionary of English

  • Impaired Asset — A company s asset that is worth less on the market than the value listed on the company s balance sheet. This will result in a write down of that same asset account to the stated market price. Accounts that are likely to be written down are the… …   Investment dictionary

  • impaired capital — Condition of a business when the surplus account shows a negative balance and hence the capital is reduced below its value from when the stock was issued (ie. less than the stated or par value of business capital stock) …   Black's law dictionary

  • impaired capital — Condition of a business when the surplus account shows a negative balance and hence the capital is reduced below its value from when the stock was issued (ie. less than the stated or par value of business capital stock) …   Black's law dictionary

  • impaired capital — When a company s total capital is less than the par value of all its capital stock. Bloomberg Financial Dictionary …   Financial and business terms

  • Goodwill (accounting) — Goodwill is an accounting term used to reflect the portion of the book value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition. It reflects the ability of the entity to …   Wikipedia

  • distressed debt — England, Wales Also known as impaired debt . Debt which the borrower is unlikely to be able to repay in full to the lender on its maturity date as the borrower is in financial trouble or in a form of insolvency. Debt may also be distressed if it… …   Law dictionary


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