應予評估資產
應予評估資產
| 中文名詞 | 應予評估資產 |
|---|---|
| 英文名詞 | Classified Assets |
| 中文解釋 | 銀行對資產負債表表內及表外之資產，除正常資產外，其餘不良資產應按債權之擔保情形及逾期時間之長短予以評估，分別列為第二類應予注意者，第三類可望收回者，第四類收回困難者，第五類收回無望者。[5] |
| 英文解釋 | Depending on the status of the claim collaterals and the length of time overdue, a bank shall classify its on- and off-balance sheet assets into five differect categories, including category one - normal assets; category two - special mention assets; category three - substandard assets; category four - doubtful assets; and category five - loss assets. Classified assets include all assets classified as category two to five. [5] |