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• Provisioning
  * an [[Impairment Allowance]] for non-performing loans. Also ''loan loss provisio''n or ''loan loss res * Use of impairment triggers by internal client segments, (i.e. residential real estate (RRE),
  2 KB (270 words) - 15:21, 15 September 2021
• IFRS 9 Modeling Resources
  === Transition Resource Group for Impairment of Financial Instruments 2015 Meetings === |Measurement of the loss allowance for credit-impaired financial assets
  24 KB (3,113 words) - 16:52, 1 September 2020
• IFRS 9 Glossary
  ...t and the maturity amount and, for financial assets, adjusted for any loss allowance | Loss Allowance
  10 KB (1,464 words) - 11:38, 25 September 2020
• NPL Glossary
  ...ounting classification of non-performing loans when there is an impairment allowance
  6 KB (800 words) - 11:19, 28 September 2021
• IFRS 9
  * the way in which the impairment loss is calculated and ==== Impairment Loss ====
  8 KB (1,123 words) - 13:25, 25 October 2019
• IFRS 9 versus CECL
  | Approach to Loss Allowance || Dual credit-loss measurement approach where the loss allowance is measured at an amount equal to either the 12-month expected credit losse
  6 KB (871 words) - 11:59, 27 March 2019
• EBA 2018 Stress Test Definitions
  ...cognition]] at the reporting date and for which entity must measure [[Loss Allowance]] at an amount equal to [[12-month Expected Credit Losses]] ...cognition at the reporting date and for which the entity must measure loss allowance at an amount equal to the [[Lifetime Expected Credit Losses]].
  17 KB (2,890 words) - 23:45, 4 May 2018