TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
ALLOWANCE CREDIT LOSSES [1 record]
Record 1 - internal organization data 1995-10-12
Record 1, English
Record 1, Subject field(s)
- Banking
- Financial and Budgetary Management
Record 1, Main entry term, English
- allowance for credit losses 1, record 1, English, allowance%20for%20credit%20losses
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The allowance for credit losses is the best possible estimate of probable credit-related losses existing in the bank's portfolio of on- and off-balance sheet items in light of current conditions and assuming the continuation of the bank as a going concern. The balance in the allowance account will consist of specific provisions, provisions for doubtful credits, and country-risk provisions. [Office of the Superintendent of Financial Institutions]. 1, record 1, English, - allowance%20for%20credit%20losses
Record 1, French
Record 1, Domaine(s)
- Banque
- Gestion budgétaire et financière
Record 1, Main entry term, French
- réserve pour créances irrécouvrables
1, record 1, French, r%C3%A9serve%20pour%20cr%C3%A9ances%20irr%C3%A9couvrables
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
La réserve pour créances irrécouvrables représente la meilleure estimation des pertes irrécouvrables au titre des postes du bilan et des postes hors bilan du portefeuille de la banque que permet la situation, en supposant que la banque subsistera en tant qu'entreprise en pleine activité. Le solde du compte de la réserve comprendra des provisions spécifiques, des provisions pour créances douteuses et des provisions liées aux risque-pays. [Bureau du surintendant des institutions financières]. 1, record 1, French, - r%C3%A9serve%20pour%20cr%C3%A9ances%20irr%C3%A9couvrables
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: