延滞項目とは？
延滞項目 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 “延滞項目” Used in Practice?
延滞項目は遅延利息や信用情報に悪影響を与える場合がある。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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延滞項目とは？
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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