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有考生想了解GARP協會官方版本P.325,表19-3FMP-19.4考綱的所有信用評等之解釋。特翻譯該解釋如下,以供參考:

 

19-3 長期優先債務評等符號

投資級評等

評等

解釋

AAA/Aaa

最高品質,非常強,非常不可能受到可預見事件的影響(Highest quality; extremely strong, highly unlikely to be affected by foreseeable events.)

AA/Aa

非常高品質,還款能力不會受到可預見事件的傷害(Very high quality; capacity for repayment is not significantly vulnerable to foreseeable events.)

A/A

強的付款能力,較可能受到經濟環境變動的影響(Strong payment capacity; more likely to be affected by changes in economic circumstances.)

BBB/Baa

合適的付款能力,環境的負面變動可能影響還款能力(Adequate payment capacity; a negative change in environment may affect capacity for repayment.)

低於投資級評等

評等

解釋

BB/Ba

被視為投機,有信用風險的可能(Considered speculative with possibility of developing credit risks.)

B/B

被視為非常投機,有重大信用風險(Considered very speculative with significant credit risks.)

CCC/Caa

被視為高度投機,有潛在信用風險(Considered highly speculative with substantial credit risks.)

CC/Ca

可能破產或極度投機(Maybe in default or wildly speculative.)

C/C/D

破產或違約(In bankruptcy or default.)

 

 

 

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