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1 loan loss provisioning
фр. provisionnement des pertes sur prêts
исп. establecimiento de reservas para pérdidas por concepto de préstamos
создание резервов для покрытия убытков по кредитам
Создание банковских резервов для покрытия убытков по кредитам. До 1988 г. Банк создавал резервы для покрытия убытков только по кредитам, задолженность которых сохранялась в течение продолжительного времени. В мае 1988 г. в связи с увеличением чиссла стран-членов с пролонгированным статусом ненакапливаемого процента Банк ввел единую схему консолидированной оценки займов, распространяющуюся на все страны с данным статусом. См. также country collectibility analysis, note.
Англо-русский словарь Финансы и долги > loan loss provisioning
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2 provisioning
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