This paper clarifies the distinctions between loan loss reserves （LLR）, expected loss （EL）, and loan loss provisions （LLP）. The paper also includes information on individual and collective impairment assessment ...This paper clarifies the distinctions between loan loss reserves （LLR）, expected loss （EL）, and loan loss provisions （LLP）. The paper also includes information on individual and collective impairment assessment of local commercial banks in Malaysia collected from their annual reports. Most banks have maintained collective assessment （CA） allowance ratio of lower than 1.2% of gross total loans.展开更多
文摘This paper clarifies the distinctions between loan loss reserves （LLR）, expected loss （EL）, and loan loss provisions （LLP）. The paper also includes information on individual and collective impairment assessment of local commercial banks in Malaysia collected from their annual reports. Most banks have maintained collective assessment （CA） allowance ratio of lower than 1.2% of gross total loans.
