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ECL [2 records]
Record 1 - internal organization data 2017-01-31
Record 1, English
Record 1, Subject field(s)
- Banking
Record 1, Main entry term, English
- expected credit loss
1, record 1, English, expected%20credit%20loss
correct
Record 1, Abbreviations, English
- ECL 2, record 1, English, ECL
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An average, or mathematically expected, credit loss, generally determined through a combination of expected credit risk exposure, probability of default, and anticipated recovery in default. 3, record 1, English, - expected%20credit%20loss
Record number: 1, Textual support number: 1 OBS
Financial institutions allocate credit reserves in support of expected credit losses. 3, record 1, English, - expected%20credit%20loss
Record number: 1, Textual support number: 2 OBS
expected credit loss: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 4, record 1, English, - expected%20credit%20loss
Record 1, French
Record 1, Domaine(s)
- Banque
Record 1, Main entry term, French
- perte sur prêt attendue
1, record 1, French, perte%20sur%20pr%C3%AAt%20attendue
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Méthode des pertes attendues. Ce modèle requiert qu'une entité détermine les pertes sur prêt attendues liées à un actif financier, dès que cet actif est généré; comptabilise les produits d'intérêts contractuels après déduction des pertes sur prêt attendues initialement, sur la durée de vie de l'instrument […] 2, record 1, French, - perte%20sur%20pr%C3%AAt%20attendue
Record number: 1, Textual support number: 1 OBS
perte sur prêt attendue : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 1, French, - perte%20sur%20pr%C3%AAt%20attendue
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Operaciones bancarias
Record 1, Main entry term, Spanish
- pérdida crediticia esperada
1, record 1, Spanish, p%C3%A9rdida%20crediticia%20esperada
correct, feminine noun
Record 1, Abbreviations, Spanish
- ECL 1, record 1, Spanish, ECL
correct, feminine noun
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
El desarrollo de marcos contables para ECL [pérdidas crediticias esperadas] concuerda con el llamamiento de abril de 2009 de los líderes del G-20 a los organismos de normalización contable de "fortalecer el reconocimiento contable de las provisiones para insolvencias crediticias incorporando un mayor abanico de información crediticia". 1, record 1, Spanish, - p%C3%A9rdida%20crediticia%20esperada
Record number: 1, Textual support number: 1 OBS
ECL : por sus siglas en inglés(expected credit loss). 2, record 1, Spanish, - p%C3%A9rdida%20crediticia%20esperada
Record 2 - internal organization data 2015-11-30
Record 2, English
Record 2, Subject field(s)
- Organizations and Associations (Admin.)
- Accounting
Record 2, Main entry term, English
- accounting standard setter
1, record 2, English, accounting%20standard%20setter
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
There is a consensus now that accounting standard setters should listen more openly to prudential regulators as their input is very important for the accounting standard setting process. 2, record 2, English, - accounting%20standard%20setter
Record 2, French
Record 2, Domaine(s)
- Organismes et associations (Admin.)
- Comptabilité
Record 2, Main entry term, French
- organisme de normalisation comptable
1, record 2, French, organisme%20de%20normalisation%20comptable
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- normalisateur comptable 2, record 2, French, normalisateur%20comptable
correct, masculine noun
- normalisateur en comptabilité 3, record 2, French, normalisateur%20en%20comptabilit%C3%A9
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les normes élaborées par les deux principaux organismes de normalisation comptable, soit l’International Accounting Standards Board (l’IASB) et le Financial Accounting Standards Board (le FASB) des États-Unis, sont en effet sensiblement différentes [...] 4, record 2, French, - organisme%20de%20normalisation%20comptable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Organismos y asociaciones (Admón.)
- Contabilidad
Record 2, Main entry term, Spanish
- organismo de normalización contable
1, record 2, Spanish, organismo%20de%20normalizaci%C3%B3n%20contable
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 CONT
El desarrollo de marcos contables para ECL [pérdidas crediticias esperadas] concuerda con el llamamiento de abril de 2009 de los líderes del G-20 a los organismos de normalización contable de "fortalecer el reconocimiento contable de las provisiones para insolvencias crediticias incorporando un mayor abanico de información crediticia". 1, record 2, Spanish, - organismo%20de%20normalizaci%C3%B3n%20contable
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