Results 11 to 20 of about 1,818,388 (305)
Economic Loan Loss Provision and Expected Loss [PDF]
Business Research, 2010 AbstractThe intention of a loan loss provision is the anticipation of the loan’s expected losses by adjusting the book value of the loan. Furthermore, this loan loss provision has to be compared to the expected loss according to Basel II and, in the case of a difference, liable equity has to be adjusted.
Stefan Hlawatsch, Sebastian Ostrowski
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Relative Expected Instantaneous Loss Bounds
Journal of Computer and System Sciences, 2002 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Jürgen Forster, Manfred K. Warmuth
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Trading Option Portfolios Using Expected Profit and Expected Loss Metrics
RisksWhen trading in the call and put contracts of option chains, the portfolios of strikes must be selected. The trader must also decide whether to take long or short positions at the selected strikes.
Johannes Hendrik Venter +1 more
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Modelo para la estimación del deterioro por riesgo de crédito
Suma de Negocios, 2020 El artículo desarrolla el modelo de estimación de pérdida esperada como soporte al Sistema de Administración del Riesgo de Crédito para una entidad de economía solidaria.
Iván Mauricio Bermúdez Vera +2 more
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Loss Expectation and Income Shifting
SSRN Electronic Journal, 2020 This study examines the effects of expected losses on income shifting from various perspectives. Using a set of worldwide multinational corporation (MNC) affiliates, this study first finds empirical evidence of ex ante adjustments of income-shifting strategies by affiliates, supporting the existence of limited flexibility introduced in Hopland et al ...
Ye Ji Lee, Ji Seon Yoo
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Econometrics, 2017 This paper re-evaluates key past results of unit root tests, emphasizing that the use of a conventional level of significance is not in general optimal due to the test having low power.
Jae H. Kim, In Choi
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Partially Supervised Named Entity Recognition via the Expected Entity Ratio Loss
Transactions of the Association for Computational Linguistics, 2021 We study learning named entity recognizers in the presence of missing entity annotations. We approach this setting as tagging with latent variables and propose a novel loss, the Expected Entity Ratio, to learn models in the presence of systematically ...
Thomas Effland, Michael Collins
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Methodological aspects of journaling a dynamic adjusting entry model
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 This paper expands the discussion of the importance and function of adjusting entries for loan receivables. Discussion of the cyclical development of adjusting entries, their negative impact on the business cycle and potential solutions has intensified ...
Vlasta Kašparovská, Jana Gláserová
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Seismic loss analysis of buckling-restrained braced frames considering the effects of modeling uncertainties [PDF]
Numerical Methods in Civil Engineering, 2018 While the design criteria for buckling-restrained braced frames are advancing, understanding the functional behavior of these types of frames during the occuring earthquakes can considerably contribute in the evolution of the design criteria for these ...
A. M. Azimi, E. Khojastehfar
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Time-Dependent Probabilistic Model for Hierarchical Structure in Failure Mode and Effect Analysis
Applied Sciences, 2019 Failure mode and effect analysis (FMEA) is a structured technique for identifying risks that may occur during a given stage of a system’s life cycle.
Hyeon-ae Jang, Seungsik Min
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