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Impairment Provision

An allowance (provision) that is created by a bank for potential impairment losses (that may arise from the loans and...

    Loan Impairment Allowance

    An allowance (provision) that is created by a bank or entity for potential impairment losses (that may arise from the...

      Impairment Allowance for Expected Credit Losses

      An allowance (provision) that is created by a bank for potential impairment losses (that may arise from the loans and...

        Impairment Allowance

        An allowance (provision) that is created by a bank for potential impairment losses (that may arise from the loans and...

          Regulatory Impairment Allowance

          An impairment allowance that is defined and set by a regulatory authority. By nature impairment allowances are created for impairment...

            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....

                ACL

                It stands for allowance for credit losses; an allowance that constitutes an estimate of a debt/ obligation (credit extended to...

                  Allowance for Credit Losses

                  An allowance that constitutes an estimate of a debt/ obligation (credit extended to customers/ buyers) that an entity determines and...

                    Valuation Allowances

                    A set of allowances that an entity creates for the purpose of offsetting the amount of an asset such as...