Loan loss reserve

Financial reporting - balance sheet - liabilities - credit risk - banking.

(LLR).

In banking, a loan loss reserve is a provision for expected credit losses on non-performing loans.

A loan loss reserve in banking is similar to a bad debt provision in a non-financial organisation.

See also

• Bad debt
• Bad debt expense
• Bad debt provision
• General provision
• Impairment allowance
• Net
• Provision
• Reserve