O que e Ativo Não-Produtivo?
Ativo Não-Produtivo A loan or advance for which the principal or interest payment has remained overdue for a specified period (typically 90 days), classified under regulatory norms as impaired or at risk of default.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Ativo Não-Produtivo” Used in Practice?
Bancos devem reportar ativos não-produtivos e constituir provisões.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Ativo Não-Produtivo?
A loan or advance for which the principal or interest payment has remained overdue for a specified period (typically 90 days), classified under regulatory norms as impaired or at risk of default.
Where can I learn this term for free?
Termify is a 100% free professional English app that teaches Ativo Não-Produtivo and 4,071+ other industry terms with native pronunciation, IPA transcriptions and career quizzes. Available on iOS in 23 languages. No subscription, no credit card required.
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