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รายการค้างชำระ คืออะไร?

รายการค้างชำระ 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 “รายการค้างชำระ” Used in Practice?

รายการค้างชำระอาจโดนปรับและถูกรายงานเครดิตลบ

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

รายการค้างชำระ คืออะไร?

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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