Non Performing Loan - NPL, coverage ratio, be in default

台灣央行今天發布新聞稿指出，近年來本國銀行資產品質大幅改善，不良放款占總放款比率(NPL ratio) 從90年11月底之12.27%，大幅降至本年7月底之1.53%， 且備抵呆帳提存比率(coverage ratio）更高達67.23% 。此外，本年6月底，本國銀行資本適足率亦達10.58%。 ...




Investment Dictionary: Non Performing Loan - NPL

Loans that are in default or close to being in default.

Investopedia Says:
Many loans become non-performing after being in default for three months, but this can depend on the contract terms.

coverage ratio

A type of accounting ratio that helps measure a company's ability to meet its obligations satisfactorily.

Investopedia Says:
A coverage ratio encompasses many different types of financial ratios. Typically, these kinds of ratios involve a comparison of assets and liabilities. The better the assets "cover" the liabilities, the better off the company is.

de・fault

━━ n., v. 怠慢; 【法】（債務）不履行（を犯す） ((in, on)); （裁判）欠席（する）; 欠場（する）; 不戦敗で失う; 欠乏; 【コンピュータ】デフォルト, （デフォルト値を）採用する.
be in default　（債務）不履行である.
by default　欠席［欠場］によって; 怠慢のために.
in default of　…のない時には, …のないために.
judgment by default　欠席裁判.
default directory　【コンピュータ】デフォルトディレクトリ.
default drive　【コンピュータ】デフォルト・ドライブ.
de・fault・er　━━ n.
default format　【コンピュータ】デフォルト書式.
default settings　【コンピュータ】初期設定.
default value　【コンピュータ】デフォルト値, 初期設定値.