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金融民工阿聪 · 2021年06月05日

会计科目的意思

NO.PZ2020021601000018

问题如下:

Judith Yoo is a financial sector analyst writing an industry report.

Part of Yoo’s analysis focuses on Company XYZ, a global commercial bank, and its CAMELS rating, risk management practices, and performance.

To assess Company XYZ’s risk management practices, Yoo reviews the consumer loan credit quality profile in Exhibit 3.

Based on Exhibit 3, the trend in impairment allowances is reflective of the changes in:

选项:

A.

impaired assets.

B.

strong credit quality assets.

C.

past due but not impaired assets.

解释:

C is correct.

Impairment allowances have increased proportionately to the increases in the amount of past due but not impaired assets, which may be in anticipation of these past due assets becoming impaired. Impaired assets have decreased each year while strong credit quality assets have increased each year, which suggests lowering impairment allowances as a result of improving credit quality of these financial instruments.

2015 to 2016 change in impaired assets: (9,345/10,235)-1=-8.7%

2015 to 2016 change in strong credit quality assets: (327,345/320,340)-1=2.2%

2015 to 2016 change in past due but not impaired assets: (2,314/2,058)-1=12.4%

2015 to 2016 change in impairment allowances: (-4,500/-4,000)-1=12.5%

2016 to 2017 change in impaired assets: (8,804/9,345)-1=-5.8%

2016 to 2017 change in strong credit quality assets: (338,948/327,345)-1=3.5%

2016 to 2017 change in past due but not impaired assets: (2,823/2,314)-1=22.0%

2016 to 2017 change in impairment allowances: (-5,500/-4,500)-1=22.2%

impaired asset这个科目是代表什么?和impairment allowance有什么区别?

1 个答案

纠纠_品职答疑助手 · 2021年06月05日

嗨,努力学习的PZer你好:


impaired asset是指已经减值过的资产,也就是已经有减值迹象的资产的金额

impairment allowance 是指减值准备。

举个例子:我可能有一笔贷款是10000块钱,这笔钱已经确定3000块钱收不回来。那么这笔10000就是impaired asset。

为此我会计提3000块钱的减值准备,这- 3000就是impairment allowance (这样两笔金额加起来看就是7000,可以反映这笔贷款的真实价值)。


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