EBA NPL.Counterparty.Cash and Cash Equivalent Items

From Open Risk Manual

Definition of Counterparty / Cash and Cash Equivalent Items

Counterparty.Cash and Cash Equivalent Items: Amount of cash and cash equivalent items held by the Corporate Counterparty as per the latest available financial statements

  • EBA Field Index 3.051
  • Documentation Entry 64

Description

"Cash and Cash Equivalent Items" are the amount of cash and cash equivalent items held by the Corporate Counterparty as per the latest available financial statements, where "Cash and Cash Equivalents" are defined by IAS 7 – or similar according to other accounting standards as short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

Field Characteristics

The field type is a Number.


The field's importance for the Loan Tape is Important.

The field belongs to the EBA NPL Counterparty Table.

The field applies to 4 of the 7 EBA NPL Asset Classes. It does not apply to Residential Real Estate Loans, Unsecured Loans, Auto Loans,

The field applies to borrower type: Corporate.

The field is Not Confidential

Disclaimer

  • This text is generated automatically. Do not edit manually!
  • This information is provided as is. Refer to the EBA NPL Template for pointers to definitive instructions

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