Impairment allowance

From ACT Wiki
Revision as of 15:38, 30 October 2016 by Doug Williamson (Talk | contribs) (Expand.)

(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to: navigation, search


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