IMPAIRED ASSETS, in banking, applies to all problem assets which banks hold, and is not limited to problem loans. In addition to loans, it also captures off- balance sheet exposures and assets which have come onto banks balance sheets through enforcement of security conditions. See IMPAIRMENT OF VALUE.
CUSIP is Committee on Uniform Securities Identification Procedures. A standard nine-character alphanumeric system used to identify security issues.
ACA is Accreditation Council for Accountancy.
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