An allowance (provision) that is created by a bank or entity for potential impairment losses (that may arise from the...

An allowance (provision) that is created by a bank for potential impairment losses (that may arise from the loans and...

An allowance (provision) that is created by a bank for potential impairment losses (that may arise from the loans and...

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