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...

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

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

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

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

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

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