An acronym for provision for credit losses; a provision that is created (set aside) by an entity, as an amount...

A provision that is created (set aside) by an entity, as an amount deducted from income, to adjust its loan...

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...