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Banking

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...