EBA NPL.Counterparty.Fixed Assets

From Open Risk Manual

Definition of Counterparty / Fixed Assets

Counterparty.Fixed Assets: Amount of fixed assets held by the Corporate Counterparty as per the latest available Financial statements

  • EBA Field Index 3.049
  • Documentation Entry 62

Description

"Fixed Assets" is the amount of fixed assets held by the Corporate Counterparty as per the latest available financial statements Where "Fixed Assets" is defined by IAS 16 (Property, P lant and Equipment) or other accounting standards, as assets whose use is for the business operation, where a value is assigned to them, and the useful economic life is more than one year.

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