Impairment allowance: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Expand.)
imported>Doug Williamson
(Classify page.)
 
Line 7: Line 7:


== See also ==
== See also ==
* [[Allowance]]
* [[Bad debt provision]]
* [[Bad debt provision]]
* [[Impaired loan]]
* [[Impaired loan]]
* [[Impairment]]
* [[Impairment]]
* [[Loan]]
* [[Loan]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Financial_products_and_markets]]

Latest revision as of 00:04, 3 August 2021

Banking.

An amount representing management's best estimate of losses on a portfolio of loans.

It is the banking equivalent of a bad debt provision for a non-financial organisation.


See also