non-accrual asset

简明释义

不可计资产

英英释义

例句

1.A high level of non-accrual assets can signal trouble for lenders.

高水平的非应计资产可能意味着贷款人面临麻烦。

2.Management decided to write off some non-accrual assets to improve the balance sheet.

管理层决定注销一些非应计资产以改善资产负债表。

3.The bank classified the overdue loans as non-accrual assets because they were not generating any interest income.

银行将逾期贷款归类为非应计资产，因为它们没有产生任何利息收入。

4.The financial report highlighted an increase in non-accrual assets, indicating potential credit risk.

财务报告强调了非应计资产的增加，表明潜在的信用风险。

5.Investors should be aware of the impact of non-accrual assets on a company's financial health.

投资者应当意识到非应计资产对公司财务健康的影响。

作文

In the world of finance and accounting, the term non-accrual asset refers to an asset that is not currently generating income or interest. This situation typically arises when a borrower is unable to meet their financial obligations, leading lenders to classify the asset as non-performing. Understanding non-accrual assets is crucial for investors, accountants, and financial analysts as it can significantly impact the financial health of an institution.When a loan is classified as a non-accrual asset, it means that the lender has stopped accruing interest on that loan. This is done to reflect the reality that the borrower is unlikely to make timely payments in the foreseeable future. For example, if a business takes out a loan but then experiences financial difficulties, the bank may categorize that loan as a non-accrual asset. Consequently, the bank will no longer recognize interest income from that loan, which can affect its overall profitability.The implications of having non-accrual assets on a balance sheet can be significant. For one, it indicates potential risk and instability within the lending institution. Investors often look at the ratio of non-accrual assets to total assets to gauge the quality of a bank's loan portfolio. A high ratio may signal trouble, prompting investors to reconsider their investments in that institution.Moreover, non-accrual assets can lead to increased provisions for loan losses. When a financial institution identifies that a loan is unlikely to be repaid, it must set aside reserves to cover potential losses. This can further strain the institution's profitability, as these provisions directly reduce net income.On the other hand, non-accrual assets also provide valuable insights into the economic environment. A rise in non-accrual assets across multiple institutions may indicate broader economic issues, such as a recession or declining market conditions. Financial analysts closely monitor these trends to assess the overall health of the economy.In managing non-accrual assets, financial institutions must take proactive steps to mitigate risks. This may involve restructuring loans, offering repayment plans, or even pursuing legal action to recover owed amounts. The goal is to minimize the impact of non-accrual assets on their financial statements while attempting to recover as much value as possible.In conclusion, understanding non-accrual assets is essential for anyone involved in finance. These assets represent a critical area of concern for lenders, investors, and regulators alike. By keeping a close eye on non-accrual assets, stakeholders can better understand the risks and potential pitfalls associated with lending and borrowing activities. Ultimately, the management of non-accrual assets plays a vital role in maintaining the stability and integrity of financial institutions, especially during times of economic uncertainty.

在金融和会计的世界中，术语非应计资产指的是当前未产生收入或利息的资产。这种情况通常发生在借款人无法履行其财务义务时，导致贷方将该资产归类为不良资产。理解非应计资产对于投资者、会计师和金融分析师至关重要，因为它可能会显著影响机构的财务健康。当贷款被归类为非应计资产时，这意味着贷方已停止对该贷款计提利息。这是为了反映借款人不太可能在可预见的未来按时还款的现实。例如，如果一家公司申请贷款但随后遭遇财务困难，银行可能会将该贷款分类为非应计资产。因此，银行将不再确认来自该贷款的利息收入，这可能会影响其整体盈利能力。在资产负债表上拥有非应计资产的影响可能是显著的。首先，它表明贷方机构存在潜在风险和不稳定性。投资者通常会查看非应计资产与总资产的比率，以评估银行贷款组合的质量。高比例可能表明问题，从而促使投资者重新考虑对该机构的投资。此外，非应计资产可能导致贷款损失准备金的增加。当一家金融机构识别出一笔贷款不太可能偿还时，它必须拨备储备以覆盖潜在损失。这进一步加重了机构的盈利压力，因为这些准备金直接减少了净收入。另一方面，非应计资产也为经济环境提供了宝贵的见解。多家机构的非应计资产增加可能表明更广泛的经济问题，例如衰退或市场条件恶化。金融分析师密切关注这些趋势，以评估整体经济的健康状况。在管理非应计资产方面，金融机构必须采取积极措施来降低风险。这可能涉及重组贷款、提供还款计划，甚至追求法律行动以追回欠款。目标是尽量减少非应计资产对其财务报表的影响，同时尽力恢复尽可能多的价值。总之，理解非应计资产对于任何参与金融活动的人来说都是至关重要的。这些资产代表了贷方、投资者和监管者共同关注的关键领域。通过密切关注非应计资产，利益相关者可以更好地了解与借贷活动相关的风险和潜在陷阱。最终，非应计资产的管理在维护金融机构的稳定性和完整性方面发挥着至关重要的作用，尤其是在经济不确定时期。