CCLB and DPO: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
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''Bank supervision - leverage - UK''.
1.


The countercyclical leverage ratio buffer.
Days Payables Outstanding.
 
A working capital management ratio calculated by dividing accounts payable outstanding at the end of a time period by the average daily credit purchases for the period. 
 
For example: a company has an average of £50,000 of payables over a year in which the cost of goods sold was £400,000.
 
The DPO is:
 
50,000 / 400,000 * 365 = 45.6 days
 
 
A higher number is generally perceived as better, but a business needs to maintain the goodwill of its suppliers and a shorter payment terms may therefore be necessary.
 
 
Also known as creditor days.
 
 
2.
 
Data Protection Officer.




== See also ==
== See also ==
* [[Countercyclical leverage ratio buffer]]
* [[Accounts payable management]]
* [[G-SII ALRB]]
* [[Creditors]]
* [[Prudential Regulation Authority]]
* [[DIO]]
* [[DSO]]
* [[General Data Protection Regulation]]
* [[Payables management]]
 
[[Category:Context_of_treasury]]
[[Category:Corporate_financial_management]]
[[Category:Cash_management]]
[[Category:Technology]]

Revision as of 15:13, 1 December 2018

1.

Days Payables Outstanding.

A working capital management ratio calculated by dividing accounts payable outstanding at the end of a time period by the average daily credit purchases for the period.

For example: a company has an average of £50,000 of payables over a year in which the cost of goods sold was £400,000.

The DPO is:

50,000 / 400,000 * 365 = 45.6 days


A higher number is generally perceived as better, but a business needs to maintain the goodwill of its suppliers and a shorter payment terms may therefore be necessary.


Also known as creditor days.


2.

Data Protection Officer.


See also