Gone concern

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Revision as of 13:09, 10 November 2016 by imported>Doug Williamson (Expand. Sources: linked pages.)
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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 (and not yet a 'gone concern').


See also