(redirected from Allowance for Loan Losses)
AFLLAllowance for Loan Losses (banking)
AFLLAxillary F-Loop Latencies
References in periodicals archive ?
Southern provided USD250,000 for loan losses in 2015, with an allowance for loan losses at December 31, 2015 of USD5, 273,000, or 1.
However, asset quality continues to be a primary focus in this weakened economy and we continue to maintain a healthy allowance for loan losses of 2.
For further guidance, institutions should refer to the July 12, 1999, Joint Interagency Letter to Financial Institutions on the allowance for loan losses, as well as the July 2, 2001, Interagency Policy Statement on Allowance for Loan and Lease Losses (ALLL) Methodologies and Documentation for Banks and Savings Institutions.
That reaction to the Fed's endorsement of FASB's staff-written implementation paper was fueled by language expressly stating that a creditor may not "simply increase (or not decrease) the allowance for loan losses in `good' economic times to provide for losses expected to occur in the future.
Southern provided USD75,000 for loan losses during the first quarter of 2015, essentially matching unallocated losses, resulting in an allowance for loan losses of USD5.
The firm said it recorded its acquired loans at fair value at the date of acquisition with no separate allowance for loan losses.
The audit objective for loans and for the related allowance for loan losses is to evaluate the reasonableness of the allowance recorded by management.
The overall total allowance for loan losses to total loans was 0.
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