Англо-русский экономический словарь.
Impaired asset — An impaired asset is a condition in which an asset s market value falls below its carrying amount and is not expected to recover. This means that an asset s market valuation is less than the book value of the asset and the future cash flows to be … Wikipedia
Impaired Asset — A company s asset that is worth less on the market than the value listed on the company s balance sheet. This will result in a write down of that same asset account to the stated market price. Accounts that are likely to be written down are the… … Investment dictionary
Impaired Credit — A deterioration in the creditworthiness of an individual or entity. This is usually reflected through a lower credit score, in the case of an individual, or a reduction in the credit rating assigned to an entity by a rating agency or lender. The… … Investment dictionary
National Asset Management Agency — Agency overview Formed Late 2009 Jurisdiction Ireland … Wikipedia
Adversely Classified Asset — A type of loan classification in which the loan or other asset is considered, to some degree, to be impaired. It is an asset that is considered by bank examiners to be of substandard credit quality and whose full repayment of principal and… … Investment dictionary
Write-off — The term write off (or write down) describes a reduction in recognized value. In accounting terminology, it refers to recognition of the reduced or zero value of an asset. In income tax statements, it refers to a reduction of taxable income as… … Wikipedia
Lower of Cost or Market — (LCM) is an approach to valuing and reporting inventory. Normally ending inventory is stated at historical cost (what was paid to obtain it) but there are times when the original cost of the ending inventory is greater than the cost of… … Wikipedia
Second Life — Developer(s) Linden Research, Inc Engine Proprietary … Wikipedia
Subprime mortgage crisis — Part of a series on: Late 2000s financial crisis Major dimensions … Wikipedia
Emergency Economic Stabilization Act of 2008 — This article is about one division of an enacted statute. For the entire statute, see Public Law 110 343. For the enacted rescue program, see Troubled Asset Relief Program. The Emergency Economic Stabilization Act of 2008 (Division A of Pub.L.… … Wikipedia
Late-2000s financial crisis — The TED spread (in red) increased significantly during the financial crisis, reflecting an increase in perceived credit risk … Wikipedia
