dont les intérêts impayés ne sont pas comptabilisés
- Domaine
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- finance
Terme :
- dont les intérêts impayés ne sont pas comptabilisés adj.
Terme associé :
- classé improductif n. m. pl.
Traductions
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anglais
Auteur : Banque mondiale / World Bank,Définition
When a borrower is placed in nonaccrual status, accrued interest is eliminated from the financial statement receivable balances and interest income is correspondingly reduced. During the time the borrower remains in nonaccrual status, interest income is reflected in the financial statement only to the extent actually received in cash. Placing a borrower in nonaccrual status in no way affects the interest payment obligations to the borrower; interest continues to be billed on the original terms of the loan.
Terme :
- in a nonaccrual status