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Impairment Provision

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

Latent Loss Provision

A provision that is created and held against impairments in the performing portfolio (of loans and credits) that have been...

Impairment Loss Provision

A provision that is created for impairment losses arising from loans, receivables, and similar types of extended credit. Impairment losses...

Disclosed Reserves

A bank reserve whose information is disclosed in detail to the public or stakeholders. Disclosed reserves are created by a...

Forward Looking Loss Provisioning

A cycle responsive provisioning that is designed to help a bank deal with the effect of procyclicality. Dynamic loan loss...

Dynamic Loan Loss Provisioning

A cycle responsive provisioning that is designed to help a bank deal with the effect of procyclicality. Dynamic provisioning allows...

Dynamic Provisioning

A cycle responsive provisioning that is designed to help a bank deal with the effect of procyclicality. Dynamic provisioning allows...

PDR

It stands for premium deficiency reserve; an amount (provision or reserve) that an insurance company sets aside, on its the...

URR

It stands for unexpired risk reserve; an amount that an insurance company sets aside, on its the balance sheet, in...

Unexpired Risk Reserve

An amount that an insurance company sets aside, on its the balance sheet, in addition to unearned premiums in connection...