EBA NPL.Counterparty.Current Assets
Contents
Definition of Counterparty / Current Assets
Counterparty.Current Assets: Amount of current assets held by the Corporate Counterparty, excluding cash and cash equivalent items as per the latest available financial statements
- EBA Field Index 3.05
- Documentation Entry 63
Description
"Current Assets" is the amount of current assets held by the Corporate Counterparty, excluding cash and cash equivalent items as per the latest available Financial Statements where "Current Assets" are assets that are defined by IAS 160 or similar according to other accounting standards as expected to be realised in the entity"s normal operating cycle, held primarily for the purpose of trading, and expected to be realised within 12 months after the reporting period.
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
