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credit-impaired

Polish translation: dotknięte utratą wartości wskutek pogorszenia statusu kredytu

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:credit-impaired
Polish translation:dotknięte utratą wartości wskutek pogorszenia statusu kredytu
Entered by: Frank Szmulowicz, Ph. D.

16:07 May 22, 2019
English to Polish translations [PRO]
Bus/Financial - Finance (general) / MSSF/MSR
English term or phrase: credit-impaired
The interest income on financial assets that are not credit-impaired is not appropriately calculated by applying the effective interest rate to the gross carrying amount of the financial asset.

The interest income on purchased or originated credit-impaired (POCI) financial assets is not appropriately calculated by applying the credit-adjusted effective interest rate to the amortised cost of the financial asset from initial recognition.
Monika Kasińska
Poland
Local time: 01:17
dotknięte utratą wartości wskutek pogorszenia statusu kredytu
Explanation:
Credit-Impaired Financial Asset

Definition

A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred.

Informally credit-impaired assets are also denoted Stage 3 Assets

Evidence of Impairment
Evidence that a financial asset is credit-impaired include observable data about the following events[1]:

Significant Financial Difficulty of the issuer or the borrower
A Breach of Contract, such as a default or Past Due event
The lender(s) of the borrower, for economic or contractual reasons relating to the borrower’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider
It is becoming probable that the borrower will enter Bankruptcy or other financial reorganisation
The disappearance of an active market for that financial asset because of financial difficulties
The purchase or origination of a financial asset at a deep discount that reflects the incurred Credit Loss
It may not be possible to identify a single discrete event—instead, the combined effect of several events may have caused financial assets to become credit-impaired.
https://www.openriskmanual.org/wiki/Credit-Impaired_Financia...

cccccc
Choć przychody odsetkowe należy zawsze prezentować
w odrębnej pozycji, oblicza się je w różny sposób,
w zależności od tego czy dla danego składnika aktywów
wystąpiła utrata wartości (credit-impairment)

Zmiana prezentacji dochodów odsetkowych z aktywów
finansowych, czyli przejście z metody brutto na metodę
netto – następuje w momencie, gdy tracą one wartość
wskutek pogorszenia statusu kredytu (credit-impaired).
https://www2.deloitte.com/content/dam/Deloitte/pl/Documents/...
Selected response from:

Frank Szmulowicz, Ph. D.
United States
Local time: 19:17
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3dotknięte utratą wartości wskutek pogorszenia statusu kredytu
Frank Szmulowicz, Ph. D.


  

Answers


9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
dotknięte utratą wartości wskutek pogorszenia statusu kredytu


Explanation:
Credit-Impaired Financial Asset

Definition

A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred.

Informally credit-impaired assets are also denoted Stage 3 Assets

Evidence of Impairment
Evidence that a financial asset is credit-impaired include observable data about the following events[1]:

Significant Financial Difficulty of the issuer or the borrower
A Breach of Contract, such as a default or Past Due event
The lender(s) of the borrower, for economic or contractual reasons relating to the borrower’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider
It is becoming probable that the borrower will enter Bankruptcy or other financial reorganisation
The disappearance of an active market for that financial asset because of financial difficulties
The purchase or origination of a financial asset at a deep discount that reflects the incurred Credit Loss
It may not be possible to identify a single discrete event—instead, the combined effect of several events may have caused financial assets to become credit-impaired.
https://www.openriskmanual.org/wiki/Credit-Impaired_Financia...

cccccc
Choć przychody odsetkowe należy zawsze prezentować
w odrębnej pozycji, oblicza się je w różny sposób,
w zależności od tego czy dla danego składnika aktywów
wystąpiła utrata wartości (credit-impairment)

Zmiana prezentacji dochodów odsetkowych z aktywów
finansowych, czyli przejście z metody brutto na metodę
netto – następuje w momencie, gdy tracą one wartość
wskutek pogorszenia statusu kredytu (credit-impaired).
https://www2.deloitte.com/content/dam/Deloitte/pl/Documents/...


Frank Szmulowicz, Ph. D.
United States
Local time: 19:17
Works in field
Native speaker of: Native in EnglishEnglish, Native in PolishPolish
PRO pts in category: 1109
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