| suspense account | промежуточный счёт (Suspense accounts commonly feature in guarantees and security documents. They allow a creditor to credit partial payments from a surety, or from realising assets subject to security from a surety, to a suspense or "securities realisation" account. The account represents a fund to which the creditor can resort, but without any obligation to do so until it has recovered all debts in full. This enables a creditor to prove for the full amount owed in a liquidation of the principal debtor where a shortfall is anticipated, thereby improving the prospects of a full recovery.  stevens-bolton.com) |
