Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Accounting concept
|
| gptkbp:affects |
Net income
Regulatory capital |
| gptkbp:alsoKnownAs |
Allowance for Loan and Lease Losses
|
| gptkbp:class |
Contra-asset account
|
| https://www.w3.org/2000/01/rdf-schema#label |
Loan Loss Allowance
|
| gptkbp:inferenceMethod |
Current economic conditions
Historical loss experience Management judgment |
| gptkbp:purpose |
Absorb estimated loan losses
|
| gptkbp:regulates |
gptkb:FDIC
gptkb:Federal_Reserve gptkb:Office_of_the_Comptroller_of_the_Currency gptkb:Financial_Accounting_Standards_Board |
| gptkbp:relatedTo |
Provision for loan losses
|
| gptkbp:reportsTo |
Balance sheet
|
| gptkbp:requires |
gptkb:Generally_Accepted_Accounting_Principles
gptkb:International_Financial_Reporting_Standards |
| gptkbp:usedBy |
gptkb:Banks
gptkb:Credit_unions Financial institutions |
| gptkbp:bfsParent |
gptkb:Call_Report
|
| gptkbp:bfsLayer |
8
|