loan loss reserves

loan loss reserves
резервы против потерь по кредитам: процент от кредитного портфеля, который держится на специальном резервном счете для покрытия ожидаемых убытков от сомнительных кредитов; если кредит списывается, то на эту сумму уменьшаются активы (кредитный портфель) и пассивы (резервы); если кредит позднее возвращен, то вновь увеличиваются резервы.

Англо-русский экономический словарь.

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Смотреть что такое "loan loss reserves" в других словарях:

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