ما هو عنصر متأخر السداد؟
عنصر متأخر السداد An item, such as a loan payment or bill, that has not been paid by its due date and is classified as overdue per banking regulations and credit reporting standards.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “عنصر متأخر السداد” Used in Practice?
العناصر المتأخرة قد تؤدي إلى فوائد جزائية وتقرير ائتماني سلبي.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو عنصر متأخر السداد؟
An item, such as a loan payment or bill, that has not been paid by its due date and is classified as overdue per banking regulations and credit reporting standards.
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