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Allowance

A contra asset or an amount to be deducted from an asset account to reflect a particular situation or fact,...

    Specific Allowance

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

      Individual Allowance

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

        General Allowance

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

          Collective Allowance

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

            Past Due Account

            An account (an account receivable) that captures an amount past due in relation to a financial asset. The past-due balance...

              Past Due

              With respect to a financial asset, it is a situation that results from failure of a counterparty (e.g., an issuer,...

                Valuation Allowance

                An accounting allowance that reduces the gross cost of an asset to arrive at the net cost (the net balance...