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From Open Risk Manual
  • ...ce]] for non-performing loans. Also ''loan loss provisio''n or ''loan loss reserves''. Provisioning is a tacit recognition that the extended credit is not like * Specific provisions versus general provisions
    2 KB (270 words) - 15:21, 15 September 2021
  • ...older accounting and tax rules, most banks only set aside provisions/loss reserves on assets when the risk was clearly identified, only capturing part of the The notion of expected loss has general applicability but it is adopted concretely and has very specific definition
    3 KB (509 words) - 10:19, 14 May 2021
  • |Responsiveness of the general model ...nt Expected Credit Loss Standard (CECL) on the Timing and Comparability of Reserves
    24 KB (3,113 words) - 16:52, 1 September 2020
  • ...ons''' (GP, also general loan-loss reserves) is a regulatory term denoting reserves created against the possibility of credit losses not yet identified<ref>BCB ...do not possess an essential characteristic of capital. Such provisions or reserves should therefore not be included in the capital base.
    1 KB (201 words) - 14:07, 8 October 2018
  • ...orthiness of the borrowers in cases of project finance, in addition to the general provisions on the creditworthiness assessment set out in Section 5.2.5 and ...n the credit limit or equity. Institutions should assess the level of cash reserves and liquidity profile of the borrower or equity investors to ensure that th
    3 KB (448 words) - 08:17, 22 April 2021
  • ...rowers in cases of lending for real estate development, in addition to the general provisions on the creditworthiness assessment set out in Section 5.2.5 and ...n the credit limit or equity. Institutions should assess the level of cash reserves and liquidity profile of the borrower to ensure that the borrower has the c
    3 KB (429 words) - 14:43, 1 September 2020
  • | A.M. Best, along with credit markets in general, deems a non-insurer issuer default as having occurred when an issuer misse ...n documents and Assekurata believes that this default will subsequently be general in nature and include all obligations.
    26 KB (4,104 words) - 12:30, 9 June 2021
  • ...tal accord in respect of inclusion of general provisions/general loan-loss reserves in capital''. ...icular assets are excluded. At the same time, the caps on the inclusion of general provisions in tier 2 capital are lifted. The amendment was designed to take
    2 KB (299 words) - 11:46, 26 March 2021
  • ''Proposals for the inclusion of general provisions/general loan-loss reserves in capital''. ...or supplementary capital), which include general provisions and loan-loss reserves, are admitted up to an amount equal to that of core capital (i.e. core capi
    3 KB (490 words) - 11:47, 26 March 2021