Work

Loan Loss Reserves (LLR), Expected Loss (EL), and Value at Risks (VaR)

Year: 2015

Type: article

Abstract: 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.

Source: Journal of Modern Accounting and Auditing

DOI: 10.17265/1548-6583/2015.04.004

Authors: Mohd Yaziz Mohd Isa, Yap Voon Choong, David Yong Gun Fie, Md. Zabid Hj. Abdul Rashid

Institutions: Universiti Tun Abdul Razak, Multimedia University

Language: English

Topic: Banking stability, regulation, efficiency

Subfield: Finance

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4231978289

FWCI:

Cites: 8

Cited by: 1

Related to: 10