認証小切手とは？
認証小切手 A check guaranteed by the issuing bank, which verifies that sufficient funds exist and sets aside the amount for payment, ensuring payment to the recipient.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “認証小切手” Used in Practice?
認証小切手は銀行が資金確保し支払いを保証する。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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認証小切手とは？
A check guaranteed by the issuing bank, which verifies that sufficient funds exist and sets aside the amount for payment, ensuring payment to the recipient.
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