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Latent Loss Provision

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

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...

PCL

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

Provision for Credit Losses

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