ALLL

(redirected from Allowance for Loan and Lease Losses)
Also found in: Financial.
AcronymDefinition
ALLLAllowance for Loan and Lease Losses
ALLLAlfred Lyman Little League (Maine)
References in periodicals archive ?
Studies have focused on the lending operations of banks during the 2008 financial crisis (Ivashina & Scharfstein, 2008) and studied the loan and lease accounts effect on possible income smoothing or earnings manipulation by bank managers (Kanagaretnam, Lobo, & Yang, 2004), but at the time of this study, there has been no study that showed a direct relationship between bank managers engaging in earnings management through the allowance for loan and lease losses and the 2008 financial crisis.
One of the defining regulatory statements on the ALLL, the 2006 Interagency Policy Statement on the Allowance for Loan and Lease Losses states, "The ALLL represents one of the most significant estimates in an institution's financial statements and regulatory reports ...
* Agency hired team to assess allowance for loan and lease losses account.
Included in the results for the quarter ended March 31, 2014 is a negative provision for loan losses of USD5m to reduce the bank's Allowance for Loan and Lease Losses (ALLL) consistent with the bank's ALLL methodology.
Total loans (before allowance for loan and lease losses) at March 31, 2014, were USD654.2m, an increase of USD10.3m compared to December 31, 2013.
A banking institution shall account for an ATRR separately from the Allowance for Loan and Lease Losses, and shall deduct the ATRR from "gross loans and leases" to arrive at "net loans and leases." The ATRR must be established for each asset subject to the ATRR in the percentage amount specified.
The allowance for loan and lease losses represented 1.06% of total loans outstanding for the second quarter of 2018 compared with 1.06% for the previous quarter and 1.08% for the year-earlier quarter.
The results for the quarter ended March 31, 2014, included a negative provision for loan losses of USD5.0 million to reduce the bank's allowance for loan and lease losses.
Total loans (before allowance for loan and lease losses) at September 30, 2013 were USD656.1m, an increase of USD58.3m compared to December 31, 2012.
The allowance for loan and lease losses was $4.5 million (1.52% of total loans and leases) at June 30, 2018, compared to $4.9 million (1.52% of total loans and leases) at June 30, 2017.
The firm's allowance for loan and lease losses of USD 1.2bn decreased USD 9m, or 1%, from 2Q14, and remained relatively stable compared with 3Q13 reflecting continued improvement in overall credit quality, including a USD 34m reduction in allowance for non-core loans from 2Q14.
The company's allowance for loan and lease losses was 2.31 percent of total loans at March 31, 2012, a slight increase from the 2.28 percent ratio at the end of 2011.
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