Тема: US GAAP технический вопрос по классификации займов - Форум по финансовому учету и МСФО - GAAP.RU

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банк в одностороннем порядке может изменить процент по займу в случае изменения ставки рефинансирования или в других случаях.

вопрос  -  для раскрытий US GAAP это постоянная или переменная ставка (fixed or variable interest rate)?

при чем некоторые отделения сбера эту ставку меняют - некоторые нет. :?:
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банк в одностороннем порядке может изменить процент по займу в случае изменения ставки рефинансирования или в других случаях.

вопрос  -  для раскрытий US GAAP это постоянная или переменная ставка (fixed or variable interest rate)?

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банк в одностороннем порядке может изменить процент по займу в случае изменения ставки рефинансирования или в других случаях.

вопрос  -  для раскрытий US GAAP это постоянная или переменная ставка (fixed or variable interest rate)?

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банк в одностороннем порядке может изменить процент по займу в случае изменения ставки рефинансирования или в других случаях.

вопрос  -  для раскрытий US GAAP это постоянная или переменная ставка (fixed or variable interest rate)?

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банк в одностороннем порядке может изменить процент по займу в случае изменения ставки рефинансирования или в других случаях.

вопрос  -  для раскрытий US GAAP это постоянная или переменная ставка (fixed or variable interest rate)?

при чем некоторые отделения сбера эту ставку меняют - некоторые нет. :?:
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банк в одностороннем порядке может изменить процент по займу в случае изменения ставки рефинансирования или в других случаях.

вопрос  -  для раскрытий US GAAP это постоянная или переменная ставка (fixed or variable interest rate)?

при чем некоторые отделения сбера эту ставку меняют - некоторые нет. 
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Ярко выраженной переменной ставкой являются:
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Ярко выраженной переменной ставкой являются:
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                            [APPROVED] => Y
                            [SOURCE_ID] => WEB
                            [POST_DATE] => 10.08.2010 19:21:01
                            [POST_MESSAGE] => все наверное видели договоры займов (кредитные договора) между сбером или газпромбанком и компаниями, в том числе крупными. и там есть такая фраза:

банк в одностороннем порядке может изменить процент по займу в случае изменения ставки рефинансирования или в других случаях.

вопрос  -  для раскрытий US GAAP это постоянная или переменная ставка (fixed or variable interest rate)?

при чем некоторые отделения сбера эту ставку меняют - некоторые нет. :?:
                            [POST_MESSAGE_HTML] => все наверное видели договоры займов (кредитные договора) между сбером или газпромбанком и компаниями, в том числе крупными. и там есть такая фраза:

банк в одностороннем порядке может изменить процент по займу в случае изменения ставки рефинансирования или в других случаях.

вопрос  -  для раскрытий US GAAP это постоянная или переменная ставка (fixed or variable interest rate)?

при чем некоторые отделения сбера эту ставку меняют - некоторые нет. :?:
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                            [POST_MESSAGE] => С моей точки зрения речь идёт о постоянной ставке, которая по ходу дела может меняться.
Ярко выраженной переменной ставкой являются:
- ставки по "лестничным" облигациям, когда заранее известен график их изменения;
- ставки доходности по "нефтяным" и "золотым" облигациям, напрямую зависящим от рыночных котировок на нефть или золото;
- и т.д.
                            [POST_MESSAGE_HTML] => С моей точки зрения речь идёт о постоянной ставке, которая по ходу дела может меняться.
Ярко выраженной переменной ставкой являются:
- ставки по "лестничным" облигациям, когда заранее известен график их изменения;
- ставки доходности по "нефтяным" и "золотым" облигациям, напрямую зависящим от рыночных котировок на нефть или золото;
- и т.д.
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US GAAP технический вопрос по классификации займов

Дмитрий Дмитрий

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Сообщений: 2 Баллов: 1 Регистрация: 10.08.2010

10.08.2010 19:21:01

все наверное видели договоры займов (кредитные договора) между сбером или газпромбанком и компаниями, в том числе крупными. и там есть такая фраза:

банк в одностороннем порядке может изменить процент по займу в случае изменения ставки рефинансирования или в других случаях.

вопрос - для раскрытий US GAAP это постоянная или переменная ставка (fixed or variable interest rate)?

при чем некоторые отделения сбера эту ставку меняют - некоторые нет. :?:

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Аверчев Игорь Постоянный посетитель Сообщений: 195 Баллов: 157 Регистрация: 28.12.2006	#2 19.08.2010 15:10:55 С моей точки зрения речь идёт о постоянной ставке, которая по ходу дела может меняться. Ярко выраженной переменной ставкой являются: - ставки по "лестничным" облигациям, когда заранее известен график их изменения; - ставки доходности по "нефтяным" и "золотым" облигациям, напрямую зависящим от рыночных котировок на нефть или золото; - и т.д.
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