Filter by Categories
Accounting
Banking

Credit Risk Mitigation

The process that is implemented to reduce the credit risk of an exposure (e.g., investment, instrument, contract, etc.) by using...

Contractual Maturity

The date that is set out in the terms of a financial instrument on which the last payment or receipt...

COR

It stands for cost of risk; a measure of credit quality (for a bank or financial institution) that constitutes the...

Cost of Risk

A measure of credit quality (for a bank or financial institution) that constitutes the ratio of provisions recognized by a...

Coverage Ratio

A ratio that relates expected credit loss (ECL) to impairment provisions as a percentage of loans. The ratio captures the...

Encumbrance

In accounting, encumbrance is a commitment to spend a certain amount of money for a particular purpose at a certain...

Capital to Risk Assets Ratio

A ratio that determines a bank's capacity to meet its liabilities and encounter certain types of risk such as credit...

CAR

It stands for capital adequacy ratio; a ratio that determines a bank's capacity to meet its liabilities and encounter certain...

Encumbrance

An interest in an asset that is held by another part as a limit on how an owner can use...

Capital Adequacy Ratio

A ratio that determines a bank's capacity to meet its liabilities and encounter certain types of risk such as credit...