Addition to loss reserves for loans considered doubtful. When loans finally are written down, the loan loss reserve account and gross loans are reduced accordingly. These loans have doubtful repayment prospects, and are expected to be charged off as a loss.
Special Provision
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 | Regulation G (finance term) |
| Adoption |
| 1st Viscount David Alfred Thomas Rhondda (English industrialist, stateswoman & sociologist) |
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