Contingent item - Revision history

imported>Doug Williamson: Layout.

2023-03-01T22:17:35Z

Layout.

← Older revision		Revision as of 22:17, 1 March 2023
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	1. ''Financial reporting.''		1. ''Financial reporting.''

	In financial reporting a contingent item is a condition which exists at a reporting date where the outcome will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events.		In financial reporting, a contingent item is a condition which exists at a reporting date where the outcome will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events.


	2. ''Bank supervision - capital adequacy - Risk Weighted Assets - off balance sheet risk.''		2. ''Bank supervision - capital adequacy - Risk Weighted Assets - off balance sheet risk.''

	In bank supervision, and Risk Weighted Assets calculations, a contingent item is a potential credit exposure of the supervised bank that may become an actual credit exposure.		In bank supervision - and related Risk Weighted Assets calculations - a contingent item is a potential credit exposure of the supervised bank that may become an actual credit exposure.

	Examples include performance guarantees, also known as performance bonds.		Examples include performance guarantees, also known as performance bonds.

imported>Doug Williamson: Add definition. Source: Linked pages

2023-03-01T22:16:33Z

Add definition. Source: Linked pages

← Older revision		Revision as of 22:16, 1 March 2023
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	A condition which exists at a reporting date where the outcome will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events.		1. ''Financial reporting.''

			In financial reporting a contingent item is a condition which exists at a reporting date where the outcome will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events.


			2. ''Bank supervision - capital adequacy - Risk Weighted Assets - off balance sheet risk.''

			In bank supervision, and Risk Weighted Assets calculations, a contingent item is a potential credit exposure of the supervised bank that may become an actual credit exposure.

			Examples include performance guarantees, also known as performance bonds.


	== See also ==		== See also ==
			* [[Bank supervision]]
			* [[Capital adequacy]]
	* [[Contingency]]		* [[Contingency]]
	* [[Contingent]]		* [[Contingent]]
	* [[Contingent liabilities]]		* [[Contingent liabilities]]
			* [[Financial reporting]]
			* [[Off balance sheet risk]]
			* [[Performance guarantee]]
			* [[Risk Weighted Assets]] (RWAs)

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add links.

2022-09-10T20:36:49Z

Add links.

← Older revision		Revision as of 20:36, 10 September 2022
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	== See also ==		== See also ==
			* [[Contingency]]
			* [[Contingent]]
	* [[Contingent liabilities]]		* [[Contingent liabilities]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Categorise.

2018-02-28T10:02:57Z

Categorise.

← Older revision		Revision as of 10:02, 28 February 2018
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	== See also ==		== See also ==
	* [[Contingent liabilities]]		* [[Contingent liabilities]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Layout.

2016-06-17T15:30:06Z

Layout.

← Older revision		Revision as of 15:30, 17 June 2016
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	A condition which exists at a reporting date where the outcome will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events.		A condition which exists at a reporting date where the outcome will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events.


	== See also ==		== See also ==
	* [[Contingent liabilities]]		* [[Contingent liabilities]]

imported>Administrator: CSV import

2012-10-23T14:19:06Z

CSV import

New page

A condition which exists at a reporting date where the outcome will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events.

== See also ==
* [[Contingent liabilities]]