Articles liés à Allowance for Loan and Lease Losses

Allowance for Loan and Lease Losses - Couverture souple

Comptrollers Handbook

 
9781502803931: Allowance for Loan and Lease Losses

Synopsis

The allowance for loan and lease losses, which was originally referred to as the "reserve for bad debts" is a valuation reserve established and maintained by charges against the bank's operating income. As a valuation reserve, it is an estimate of uncollectible amounts that is used to reduce the book value of loans and leases to the amount that is expected to be collected

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