ACCOUNT CURRENT Definition

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ACCOUNT CURRENT is a running or continued account between two or more parties, or a statement of the particulars of such an account.

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NON-PERFORMING ASSET is an asset not effectual in the production of income. For example, in banking, commercial loans 90 days past due and consumer loans 180 days past due are classified as non-performing.

DELINQUENCY RATIO is the ratio of past-due loans to total number of loans serviced.

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