Gone concern: Difference between revisions
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imported>Doug Williamson m (Added Total Loss Absorbing Capacity to see also) |
imported>Doug Williamson (Expand to link expressly with Total Loss Absorbing Capacity.) |
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A basis of valuation or other financial assessment, which assumes discontinuance of the bank (or other undertaking) being assessed. | A basis of valuation or other financial assessment, which assumes discontinuance of the bank (or other undertaking) being assessed. | ||
The gone concern concept is important in bank prudential regulation and capital requirements. To be fully effective as loss absorbing capacity, capital should absorb losses when the entity is still a going concern. | |||
== See also == | == See also == | ||
* [[Total Loss Absorbing Capacity]] | *[[Total Loss Absorbing Capacity]] | ||
*[[Going concern]] | *[[Going concern]] | ||
*[[GCLAC]] | *[[GCLAC]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 12:17, 1 September 2015
A basis of valuation or other financial assessment, which assumes discontinuance of the bank (or other undertaking) being assessed.
The gone concern concept is important in bank prudential regulation and capital requirements. To be fully effective as loss absorbing capacity, capital should absorb losses when the entity is still a going concern.
