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TRANSFERT ACTIF FINANCIER RECOURS [1 record]
Record 1 - internal organization data 1996-02-28
Record 1, English
Record 1, Subject field(s)
- Banking
Record 1, Main entry term, English
- transfer of a financial asset with recourse 1, record 1, English, transfer%20of%20a%20financial%20asset%20with%20recourse
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Where a transfer of a financial asset with recourse under an arrangement other than an asset securitization is accorded sales treatment under guideline D-4, the financial institution is required to deduct the amount of recourse from total capital for capital adequacy purposes to the extent that there has not been a provision or a deferral of a gain on sale under guideline D-4. [Office of the Superintendent of Financial Institutions]. 1, record 1, English, - transfer%20of%20a%20financial%20asset%20with%20recourse
Record 1, French
Record 1, Domaine(s)
- Banque
Record 1, Main entry term, French
- transfert d'un actif financier avec recours
1, record 1, French, transfert%20d%27un%20actif%20financier%20avec%20recours
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- cession d'éléments d'actif financiers avec recours 1, record 1, French, cession%20d%27%C3%A9l%C3%A9ments%20d%27actif%20financiers%20avec%20recours
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Lorsque le transfert d'un actif financier avec recours dans le cadre d'un accord ne portant pas sur la titrisation de l'actif est considéré comme une vente aux termes de la ligne directrice D-4, l'institution financière doit déduire de ses fonds propres le montant de l'accord de recours aux fins de la suffisance des fonds propres, dans la mesure où l'accord n'a pas donné lieu à la constitution d'une provision ou au report d'un gain issu de la vente aux termes de la ligne directrice D-4. [Bureau du surintendant des institutions financières]. 1, record 1, French, - transfert%20d%27un%20actif%20financier%20avec%20recours
Record 1, Spanish
Record 1, Textual support, Spanish
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