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

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

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

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

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

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

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

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

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

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