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Collective Provision

An allowance (provision) that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures...

Deal Step-Down Provision

n the context of subprime deals, it is a provision that entails the conversion of deal structure from sequential pay...

Greenshoe

A provision in an initial public offering (IPO) underwriting agreement which entitles the underwriters to purchase more shares than specified...

No-Talk Clause

In connection with acquisitions and takeovers, and broadly M&As, under a no-talk clause, a target agrees to not engage with...

No-Talk Provision

In connection with acquisitions and takeovers, and broadly M&As, under a no-talk provision, a target agrees to not engage with...

Anti-Dilution Provision

A provision (clause) that is set out in an entity's charter conferring on its existing shareholders the right to purchase...

Call Provision

A provision that is attached to a bond indenture setting out the terms under which a bond issuer can call...

AFDA

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

ADA

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

Allowance for Bad Debts

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