不良资产 是什么？
不良资产 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 “不良资产” Used in Practice?
银行须在监管报表中申报不良资产并计提拨备。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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不良资产 是什么？
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.
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