Difference between revisions of "Impairment allowance"

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An amount representing management's best estimate of losses on a portfolio of loans.
 
An amount representing management's best estimate of losses on a portfolio of loans.
  
It is the equivalent of a bad debt provision for a non-financial organisation.
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It is the banking equivalent of a bad debt provision for a non-financial organisation.
  
  

Revision as of 15:38, 30 October 2016

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