Fixed assets and Level 2A liquid assets: Difference between pages

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Assets which are held by an entity to be used in its operations. 
''Bank regulation - liquidity''


They are held for longer periods than current assets, being used by the entity for a number of years.
Level 2A liquid assets are those of higher liquidity quality, compared with Level 2B.




Tangible fixed assets are often reported as 'property, plant and equipment'.
Level 2A liquid assets are subject so smaller haircuts when included in the computation of total HQLAs, compared with Level 2B.
 
 
Relevant accounting standards include Section 17 and Section 27 of FRS 102.




== See also ==
== See also ==
* [[Capital expenditure]]
* [[Credit Quality Step]]
* [[Capitalisation]]
* [[Haircut]]
* [[Capitalise]]
* [[High Quality Liquid Assets]]
* [[Current assets]]
* [[Level 1 liquid assets]]
* [[FRS 102]]
* [[Level 2 liquid assets]]
* [[Impairment]]
* [[Level 2B liquid assets]]
* [[Useful economic life]]
* [[Liquidity buffer]]

Revision as of 15:41, 13 November 2016

Bank regulation - liquidity

Level 2A liquid assets are those of higher liquidity quality, compared with Level 2B.


Level 2A liquid assets are subject so smaller haircuts when included in the computation of total HQLAs, compared with Level 2B.


See also