Accounting – Page 14 – Fincyclopedia

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Gross Charge-Off

The amount of finance (loans extended) that is not recovered by a lender (e.g., a bank). In other words, it...

ALLL

It stands for allowance for loans and lease losses; an allowance (specifically, a valuation allowance) that created against an entity's...

Allowance for Loan and Lease Losses

An allowance (specifically, a valuation allowance) that created against an entity's total loans held for investment and lease financing receivables....

CECL

It stands for current expected credit losses; expected credit losses (ECLs) that are estimated over the life of a financial...

Current Expected Credit Losses

Expected credit losses (ECLs) that are estimated over the life of a financial instrument (loans, debt securities, etc.), while being...

Debt Security

A type of security that represents an amount of debt that the holder (buyer/ investor) expects to get back in...

HTM Debt Security

A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

Held-To-Maturity Debt Security

A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

Trade Receivables

A form of receivables (accounts receivable) that represent the amount that customers owe an entity for the goods or services...

Preferred Share

A type of shares that an entity issues to a specific group of equity holders with certain rights that distinguish...