PBD

(redirected from Provision for Bad Debts)
Also found in: Financial.
AcronymDefinition
PBDPolo-Box Domain (cell biology)
PBDPiano Bass Drums (band)
PBDPartners by Design (various locations)
PBDPower Builder Dynamic Library
PBDProgressive Blog Digest (politics)
PBDPravasi Bharatiya Divas (India)
PBDProgram Budget Decision
PBDPolybutadiene
PBDPermanent Brain Damage (medical condition)
PBDPerformance Based Design
PBDPhi Beta Delta (honor society for international scholars)
PBDPretty Big Deal
PBDPayload Bay Door (US NASA)
PBDPlatform-Based Design
PBDProgram Budget Division (US Army)
PBDPalm Beach Downs (Florida)
PBDPrivacy by Design (UK)
PBDPeroxisome Biogenesis Disorder
PBDPowerbuilder Dynamic Library (software)
PBDProgressive Beer Duty (UK)
PBDPersonal Business Development (various companies)
PBDPost Boogie Depression (skydiving letdown)
PBDPersonal Business Day (various organizations)
PBDProgram Budget Directive
PBDPlant Based Diet
PBDPlace Bearing/Distance (way point)
PBDpairwise balanced design
PBDPost-Baccalaureate Diploma (Canadian University Credential)
PBDParallel Beam Diffractometer (X-Ray diffraction)
PBDPassenger Berth Days (cruises)
PBDProfessional Building Designer
PBDPrice Breakdown
PBDPlans and Budget Division
PBDPublic Buildings Department
PBDPartia Bashkimi Demokrat Shqipëtar (party of democratic union; Kosovo, now LPK)
PBDProbably Been Done
PBDPOETS Bottle Drive
PBDPolski Batalion Dywersyjny (Polish: Polish Diversionary Battalion; gaming)
PBDParallel Block-Decodable
PBDProgram Baseline Document
PBDProduct Baseline Description
PBDProvision for Bad Debts
PBDPrescriptive Building Designs
PBDPot Belly Deli (Concord, CA)
References in periodicals archive ?
KCB slashed its operating expenses by Sh2.1 billion to Sh28.6 billion even as its provision for bad debt fell 42.6 percent to Sh1.7 billion.The bank said its investment in technology-based delivery channels such as mobile and agency banking has allowed it to grow with minimal increase in costs.
09-H, the Task Force reached a final consensus that, in addition to enhanced disclosures about collectibility, healthcare entities should present the provision for bad debts as an additional deduction from gross patient-service revenue in arriving at net patient-service revenue rather than as an operating expense.
The bank has been hit by bad debt charges of pounds 5.49bn - a 35% hike on last year's pounds 4.O5bn provision for bad debts - after highlighting growing problems with US borrowers defaulting on mortgages.
On the other side of the 2005 balance sheet, the increased provision for bad debts, and a pounds 1.4m rise to a record pounds 4.64m in legal and professional fees to fight various court cases, offset part of the prize-money savings and resulted in total expenditure falling by just 13.2 per cent, from pounds 43.9m to pounds 38.1m.
Since assets and liabilities are measured at fair value, there is no separately identified valuation allowance, such as a provision for bad debts for acquired accounts receivable or a provision for obsolescence for acquired inventories.
The increased income from the operation was mainly due to a lower provision for bad debts, Ford said.
The group also, however, increased its provision for bad debts.
But the bank increased its provision for bad debts by nearly a quarter to pounds 122million - reflecting the economic downturn and the fact that many firms will go bust.
An executive said: "Accelerating costs - notably payroll and insurance - and a requirement for increased provision for bad debts, are impacting our margins at a difficult time."
Provision for bad debts in Brazil is the latest dent in its balance sheet to be added to charges for winding up its Philips Consumer Communications joint venture with Lucent in the US and charges relating to acquisitions.
Zahrn attributed this development principally to a larger-than-expected provision for bad debts and disappointing results in its bed fashions divisions.