当座貸越とは？
当座貸越 A credit facility that allows a bank account holder to withdraw more money than the current account balance, creating a temporary negative balance within pre-approved limits.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “当座貸越” Used in Practice?
銀行は当座貸越を提供し、口座残高を超えて一時的な資金利用が可能、金利・手数料が発生します。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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当座貸越とは？
A credit facility that allows a bank account holder to withdraw more money than the current account balance, creating a temporary negative balance within pre-approved limits.
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