nonaccrual asset

简明释义

有成呆帐可能暂不计入的资产

英英释义

例句

1.The financial institution had to write down several nonaccrual asset 不计息资产 due to borrower defaults.

由于借款人违约，该金融机构不得不减记几项不计息资产。

2.The bank reported a significant increase in its nonaccrual asset 不计息资产 portfolio this quarter.

该银行本季度报告其不计息资产组合显著增加。

3.A high ratio of nonaccrual asset 不计息资产 to total loans can signal trouble for a bank.

高比例的不计息资产与总贷款相比，可能会向银行发出警报。

4.Management is implementing strategies to reduce the number of nonaccrual asset 不计息资产 on the balance sheet.

管理层正在实施策略，以减少资产负债表上的不计息资产数量。

5.Investors are concerned about the rising nonaccrual asset 不计息资产 levels, as it may indicate potential losses.

投资者对不断上升的不计息资产水平表示担忧，因为这可能表明潜在损失。

作文

In the world of finance and banking, understanding various terms is crucial for both professionals and investors. One such term that often comes up in discussions about asset management and financial health is nonaccrual asset. A nonaccrual asset refers to a financial asset, typically a loan or receivable, on which interest income is no longer being accrued because the borrower has not made scheduled payments for a certain period. This situation raises concerns for lenders and investors, as it indicates potential credit risk and a deterioration in the quality of the asset. The classification of an asset as a nonaccrual asset usually occurs after a borrower fails to make payments for 90 days or more. At this point, the lender must stop recognizing interest income from the asset, which can significantly impact the financial statements of the lending institution. For instance, if a bank has a considerable amount of nonaccrual assets, it may face lower reported earnings, reduced capital ratios, and increased scrutiny from regulators. Investors should pay attention to the level of nonaccrual assets on a bank's balance sheet. A high ratio of nonaccrual assets to total loans can signal underlying problems within the institution, such as poor lending practices, economic downturns, or inadequate risk management strategies. On the other hand, a low ratio might indicate effective credit risk management and a healthier loan portfolio. Moreover, the implications of nonaccrual assets extend beyond the immediate financial statements. They can affect a bank's ability to lend further, as regulatory bodies often impose stricter capital requirements on institutions with high levels of nonaccrual assets. This can lead to a tightening of credit conditions, making it harder for consumers and businesses to obtain financing. From a broader economic perspective, increasing levels of nonaccrual assets can reflect systemic issues within the economy. For example, during periods of economic recession, many borrowers may struggle to meet their debt obligations, leading to a rise in nonaccrual assets across the banking sector. This can create a vicious cycle, as banks become more reluctant to lend, further stifling economic growth. In conclusion, the concept of nonaccrual asset is vital for understanding the health of financial institutions and the overall economy. Investors and analysts must monitor these assets closely to gauge the risk and performance of banks. By doing so, they can make informed decisions that consider not only the current state of a bank's assets but also the potential future implications of rising levels of nonaccrual assets. Awareness of this term can lead to better investment choices and a deeper understanding of financial stability in the banking sector. In summary, a nonaccrual asset (非应计资产) is a critical indicator of financial distress and should be a focal point for anyone involved in finance or investing. Understanding its implications allows stakeholders to navigate the complexities of the financial landscape more effectively.

在金融和银行的世界中，理解各种术语对专业人士和投资者至关重要。其中一个经常出现在资产管理和财务健康讨论中的术语是非应计资产。非应计资产指的是一种金融资产，通常是贷款或应收款项，其利息收入不再被计入，因为借款人未能按计划支付一定时间。这种情况引起了贷方和投资者的关注，因为它表明潜在的信用风险和资产质量的恶化。资产被分类为非应计资产通常发生在借款人未能在90天或更长时间内进行付款之后。在这一点上，贷方必须停止承认该资产的利息收入，这可能会显著影响贷款机构的财务报表。例如，如果一家银行有大量的非应计资产，它可能面临较低的报告收益、减少的资本比率以及来自监管机构的更多审查。投资者应关注银行资产负债表上非应计资产的水平。高的非应计资产与总贷款的比率可能表明该机构存在潜在问题，例如不良的贷款实践、经济衰退或风险管理策略不足。另一方面，低的比率可能表明有效的信用风险管理和更健康的贷款组合。此外，非应计资产的影响超出了直接的财务报表。它们可能影响银行进一步放贷的能力，因为监管机构通常会对拥有高水平非应计资产的机构施加更严格的资本要求。这可能导致信贷条件的收紧，使消费者和企业更难获得融资。从更广泛的经济角度来看，非应计资产的增加水平可能反映出经济中的系统性问题。例如，在经济衰退期间，许多借款人可能难以履行债务义务，导致银行部门的非应计资产上升。这可能造成恶性循环，因为银行变得更加不愿意放贷，进一步抑制经济增长。总之，非应计资产的概念对于理解金融机构和整体经济的健康至关重要。投资者和分析师必须密切关注这些资产，以评估银行的风险和表现。通过这样做，他们可以做出考虑到银行资产当前状态及未来潜在影响的明智决策，尤其是当非应计资产水平上升时。对这一术语的认识可以导致更好的投资选择，并深入了解银行部门的金融稳定性。总结来说，非应计资产（nonaccrual asset）是金融困境的重要指标，应成为任何参与金融或投资者的焦点。理解其影响使利益相关者能够更有效地驾驭金融领域的复杂性。