Restricted Asset

Restricted Asset

Money or another asset that may be used only for a certain purpose. For example, a donor may give to a nonprofit, provided the donation is used exclusively to fund a scholarship for underprivileged children. Restricted assets must be accounted separately from an organization's other funds.
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Fitch also adjusts MoneyGram's distressed enterprise value for liquidity requirements to cover any estimated shortfall in restricted asset coverage for a stress scenario.
The upgrade of the senior secured first-lien and senior secured second-lien ratings reflects improved recovery expectations stemming from lower assumed funding gap needs to satisfy MoneyGram's payment service obligations in a stress event, which itself is a reflection of reduced risk in the company's restricted asset basket.
Insurance companies can even invest their restricted assets in the notes, since these instruments comply with rating requirements and have other features needed to comply with the Regulation on the Investment of Restricted Assets of Insurance Undertakings (AnlV).
Change in restricted assets, net of interest income
Another large category of restricted assets are those belonging to the CBI.
8 billion dollars of its restricted assets, the four-month prorated amount of the original JPOA commitment.
Selling the restricted assets after such a decline could cost the banks as much as $3.
2 billion in restricted assets, released in regular instalments through the 6-month period.
Errunza and Losq (1985) show that the unrestricted assets are priced as if the international markets were integrated, and that the restricted assets are priced differently.
Most endowments have a large percentage of restricted assets, which can be spent only as the donors intended.
The growth in allowances for restricted assets contrasts with the erosion in limits on assets not set aside for a particular purpose.
15) if funded with restricted assets * Otherwise, reduces unrestricted net assets Reporting of Correction Report corrections of errors in of Errors in Previously previously issued financial statements Issued Financial as restatements of beginning net assets/ Statements fund equity (Question 7.

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