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The Government of Canada’s terminology and linguistic data bank.
PROVISION CREDIT LOSSES [2 records]
Record 1 - internal organization data 2006-03-03
Record 1, English
Record 1, Subject field(s)
- Banking
- Financial and Budgetary Management
Record 1, Main entry term, English
- provision for credit losses
1, record 1, English, provision%20for%20credit%20losses
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The amount deducted from income equal to the amount by which a bank adjusts its loan balances to reflect anticipated losses on them. 2, record 1, English, - provision%20for%20credit%20losses
Record number: 1, Textual support number: 1 CONT
When a bank has a bad debt or anticipates that a loan might become a bad debt in the future, it can write up the loss as a current expense in its income statement under the "provision for credit losses" heading. 3, record 1, English, - provision%20for%20credit%20losses
Record 1, French
Record 1, Domaine(s)
- Banque
- Gestion budgétaire et financière
Record 1, Main entry term, French
- provision pour pertes sur créances
1, record 1, French, provision%20pour%20pertes%20sur%20cr%C3%A9ances
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant déduit du produit d'exploitation et qui correspond au montant fixé par la banque pour rajuster les soldes de ses prêts, pour refléter les pertes prévues sur ces prêts. 2, record 1, French, - provision%20pour%20pertes%20sur%20cr%C3%A9ances
Record number: 1, Textual support number: 1 CONT
Les provisions pour pertes sur créances reflètent la meilleure estimation de la direction quant à l'existence, en date du bilan, de pertes probables de crédit liées aux instruments financiers figurant ou non au bilan consolidé, notamment les prêts, les dépôts auprès d'autres banques [...] 3, record 1, French, - provision%20pour%20pertes%20sur%20cr%C3%A9ances
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2001-05-15
Record 2, English
Record 2, Subject field(s)
- Banking
- Loans
Record 2, Main entry term, English
- provision for credit losses
1, record 2, English, provision%20for%20credit%20losses
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The provision for credit losses charged to the Statement of Income is the amount that is required to establish a balance in the Allowance for Credit losses that management considers adequate to absorb all credit related losses in its portfolio of on- and off-balance sheet items. [Office of the Superintendent of Financial Institutions-Glossary]. 2, record 2, English, - provision%20for%20credit%20losses
Record 2, French
Record 2, Domaine(s)
- Banque
- Prêts et emprunts
Record 2, Main entry term, French
- provision pour perte sur créances
1, record 2, French, provision%20pour%20perte%20sur%20cr%C3%A9ances
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les provisions pour perte sur créances imputées à l'état des revenus représentent le montant requis pour établir l'équilibre dans les réserves pour créances irrécouvrables qui, aux yeux de la direction, est suffisant pour absorber toutes les pertes liées au crédit dans son portefeuille de postes du bilan et hors bilan. [Bureau du surintendant des institutions financières-Glossaire]. 1, record 2, French, - provision%20pour%20perte%20sur%20cr%C3%A9ances
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Operaciones bancarias
- Préstamos
Record 2, Main entry term, Spanish
- provisión para insolvencias
1, record 2, Spanish, provisi%C3%B3n%20para%20insolvencias
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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