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Specific Provision

An allowance (provision) that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures...

General Provision

An allowance (provision) that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures...

Individual Provision

An allowance (provision) that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures...

Collective Provision

An allowance (provision) that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures...

AFDA

It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...

ADA

It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...

Allowance for Bad Debts

A contra asset that represents management's estimate of the amount of accounts receivable (A/Rs) that will not be paid back...

Allowance for Doubtful Accounts

A contra asset that represents management's estimate of the amount of accounts receivable (A/Rs) that will not be paid back...

BDR

It stands for bad debt reserve; a contra asset that represents management's estimate of the amount of accounts receivable (A/Rs)...

Bad Debt Reserve

A contra asset that represents management's estimate of the amount of accounts receivable (A/Rs) that will not be paid back...