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English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
Allowance For Credit Losses — An estimation of the debt that a company is unlikely to recover. The allowance for credit losses is from the perspective of the selling company that extended credit to its buyers. A certain amount of credit losses can be anticipated, and these… … Investment dictionary
Provision For Credit Losses - PCL — In accounting, an estimation of potential losses that a company might experience due to credit risk. Provision for credit losses is an estimated amount to be lost and is treated as an expense on the company s financial statements. Companies that… … Investment dictionary
credit loss — ➔ loss * * * credit loss UK US noun [C] ► ACCOUNTING, FINANCE a loss that a business or financial organization records, which is caused by customers not paying money they owe: future/potential credit loss »The company holds reserves for estimated … Financial and business terms
Crédit Agricole Corporate and Investment Bank — Crédit Agricole CIB Type Subsidiary Industry Finance and Insurance Founded May 1, 2004 Headquarters Paris, Fra … Wikipedia
Credit rationing — refers to the situation where lenders limit the supply of additional credit to borrowers who demand funds, even if the latter are willing to pay higher interest rates. It is an example of market imperfection, or market failure, as the price… … Wikipedia
Credit union history — Credit unions are community based banks organized according to cooperative principles. In the early stages of development of a nation s financial system, unserved and underserved populations must rely on risky and expensive informal financial… … Wikipedia
Crédit Mobilier — was a French banking company, and one of the most important financial institutions of the world during the 19th century. It had a major role in the financing of numerous railroads and other infrastructure projects in Europe, North Africa and the… … Wikipedia
Credit analysis — is the method by which one calculates the creditworthiness of a business or organization. The audited financial statements of a large company might be analyzed when it issues or has issued bonds. Or, a bank may analyze the financial statements of … Wikipedia
Credit default swap — If the reference bond performs without default, the protection buyer pays quarterly payments to the seller until maturity … Wikipedia
Credit card fraud — Personal finance Credit and debt Pawnbroker Student loan Employment contract Salary Wage Empl … Wikipedia
Credit enhancement — Securities Securities Bond Stock Investment fund Derivative Structured finance Agency security … Wikipedia