-
1 bad debt provision
ˈbad debt provisionn Rückstellungen für Risikokredite -
2 bad debt provision
bad debt provision ACC, BANK, FIN Rückstellung f für zweifelhafte Forderungen, Rückstellung f für Risikokredite, Wertberichtigung f auf uneinbringliche ForderungenEnglisch-Deutsch Fachwörterbuch der Wirtschaft > bad debt provision
-
3 bad debt provision
provision f pour créances irrécouvrables ou douteuses -
4 bad debt provision
1) Общая лексика: резерв по безнадежным долгам, резерв по сомнительным долгам (AD)2) Бухгалтерия: резервы на потери по ссудам -
5 general bad debt provision
Банковское дело: резерв на покрытие безнадёжных долговУниверсальный англо-русский словарь > general bad debt provision
-
6 general bad debt provision
Англо-русский экономический словарь > general bad debt provision
-
7 bad debt
бухг., банк. безнадійний борг; прострочена позичкаборг (debt), який неможливо стягнути з покупця або позичальника, що робить його безвартісним для кредитора (creditor); ♦ безнадійний борг, який підлягає відрахуванню з податку (tax-deductible), списується з рахунка збитків до кінця фінансового року; борги стають безнадійними у випадку неплатоспроможності (insolvent) покупця товару, який одержав гроші в кредит (credit¹), або у випадку економічної діяльності, що призводить до зниження цін і збільшення безробіття (recession), тощо═════════□═════════allowance for bad debts поправка на безнадійні борги; bad debts expense витрати на безнадійні борги; bad debt recovered стягнений безнадійний борг; bad debt recovery стягнення безнадійного боргу; bad debt reserve резерв на безнадійні борги; provision for bad debts резерв на покриття безнадійних боргів; to make provision for bad debt резервувати гроші на покриття безнадійних боргів; to write off a bad debt списувати/списати безнадійний борг* * *безнадійний борг; неамортизований борг; безповоротна заборгованість; нестягуваний борг; невідшкодовуваний борг; непродуктивний кредит -
8 provision for bad debt
Глоссарий компании Сахалин Энерджи: резерв на покрытие безнадежных и сомнительных долгов (GAAP)Универсальный англо-русский словарь > provision for bad debt
-
9 provision for bad debt
Англо-русский словарь нефтегазовой промышленности > provision for bad debt
-
10 bad
bad [bæd]mauvais ⇒ 1 (a), 1 (b), 1 (d), 1 (e), 1 (g), 1 (h), 2, 3 grave ⇒ 1 (c) malade ⇒ 1 (f) pourri ⇒ 1 (h)∎ it's too bad he had to leave quel dommage qu'il ait été obligé de partir;∎ there was a bad smell in the house il y avait une odeur désagréable ou une mauvaise odeur dans la maison;∎ bad weather mauvais temps m; Nautical gros temps m;∎ I have a bad feeling about this j'ai le pressentiment que ça va mal tourner;∎ he's/she's not bad-looking il/elle n'est pas mal;∎ he's in a bad mood or bad temper il est de mauvaise humeur;∎ she has a bad temper elle a un sale caractère, elle a un caractère de chien ou de cochon;∎ I'm on bad terms with her nous sommes en mauvais termes;∎ to come to a bad end mal finir;∎ things went from bad to worse les choses se sont gâtées ou sont allées de mal en pis(b) (unfavourable → effect, result) mauvais, malheureux; (→ omen, report) mauvais, défavorable; (→ opinion) mauvais before n;∎ that looks bad (augurs ill) c'est mauvais signe;∎ things look bad la situation n'est pas brillante;∎ is this a bad time to ask for leave? peut-être n'est-ce pas le moment de demander des congés?;∎ am I phoning at a bad time? je vous dérange?;∎ it happened at the worst possible time ça ne pouvait pas tomber plus mal;∎ please don't say anything bad about him ne dis pas de mal de lui, s'il te plaît;∎ he's in a bad way (ill, unhappy) il va mal, il est en piteux état; (in trouble) il est dans de sales draps(c) (severe → accident, mistake) grave; (→ pain) violent, aigu(üe); (→ headache) violent; (→ climate, winter) rude, dur;∎ I have a bad cold j'ai un gros rhume;∎ she has a bad case of flu elle a une mauvaise grippe;∎ is the pain bad? est-ce que cela fait très mal?;∎ that looks bad (injury, accident) ça a l'air grave∎ they're a bad lot ils ne sont pas recommandables;∎ to call sb bad names traiter qn de tous les noms, injurier qn;∎ you've been a bad girl! tu as fait la vilaine ou la méchante!;∎ bad boy! vilain!;∎ bad language gros mots mpl, grossièretés fpl∎ smoking is bad for your health le tabac est mauvais pour la santé;∎ eating all these sweets is bad for him c'est mauvais pour lui ou ça ne lui vaut rien de manger autant de sucreries;∎ to be or have a bad influence on sb avoir une mauvaise influence sur qn∎ to have bad teeth avoir de mauvaises dents;∎ to have a bad back avoir des problèmes de dos;∎ your grandmother is bad today ta grand-mère ne va pas ou ne se sent pas bien aujourd'hui;∎ how are you? - not so bad comment allez-vous? - on fait aller ou pas trop mal;∎ familiar he was taken bad at the office il a eu un malaise au bureau;∎ to have a bad heart être cardiaque, avoir le cœur malade;∎ because of my bad leg à cause de mes problèmes de jambe∎ to have bad hair ne pas avoir de beaux cheveux;∎ he's got bad eyesight il n'a pas de bons yeux;∎ that's not bad for a beginner ce n'est pas mal pour un débutant;∎ the salary isn't bad le salaire est convenable;∎ it was a bad buy ce n'était pas un bon investissement;∎ he speaks rather bad Spanish il parle plutôt mal espagnol ou un espagnol plutôt mauvais;∎ it would be bad form or manners to refuse ce serait impoli de refuser;∎ that looks bad (in eyes of other people) c'est mal vu;∎ I've always been bad at maths je n'ai jamais été doué pour les maths, j'ai toujours été mauvais en maths;∎ he's bad at keeping a secret il ne sait pas garder un secret;∎ he's bad at helping about the house il n'aide pas souvent aux tâches ménagères;∎ she's bad about paying bills on time elle ne paie jamais ses factures à temps;∎ familiar he's always turning up like a bad penny on n'arrive jamais à se débarrasser de lui;∎ don't worry, he'll turn up like a bad penny ne t'en fais pas, tu sais bien qu'il revient toujours;∎ familiar I'm having a bad hair day (my hair's a mess) je n'arrive pas à me coiffer aujourd'hui□ ; (I'm having a bad day) aujourd'hui c'est un jour sans, c'est pas mon jour;∎ bad light stopped play (at cricket match) la partie a été remise à cause d'un manque de lumière∎ a bad apple une pomme pourrie; figurative une brebis galeuse;∎ figurative one bad apple spoils the barrel il ne faut qu'une brebis galeuse pour gâter un troupeau(i) (unhappy, uncomfortable)∎ I feel bad about leaving you alone cela m'ennuie de te laisser tout seul;∎ he felt bad about the way he'd treated her il s'en voulait de l'avoir traitée comme ça;∎ I feel bad about firing him but I'll have to cela m'embête d'avoir à le renvoyer, mais il faudra bien que je le fasse∎ man, you're looking bad! mon vieux, tu as l'air en super forme!2 nounmauvais m;∎ you have to take the bad with the good il faut prendre les choses comme elles viennent, bonnes ou mauvaises;∎ he's gone to the bad il a mal tourné;∎ Finance he is £5,000 to the bad (overdrawn) il a un découvert de 5000 livres; (after a deal) il a perdu 5000 livres;∎ familiar she got in bad with her boss elle n'a pas la cote avec son patron4 adverb∎ familiar he wants it bad il en meurt d'envie;∎ she's got it bad for him elle l'a dans la peau;∎ American he was beaten bad il s'est fait méchamment tabasser►► Banking bad cheque chèque m sans provision;Computing bad command commande f erronée;Finance bad debt créance f irrécouvrable ou douteuse;bad debt provision provision f pour créances douteuses;bad debts reserve réserve f pour créances douteuses;bad debtor créance f irrécouvrable ou douteuse;Computing bad file name nom m de fichier erroné;Computing bad sector secteur m endommagé -
11 bad
1 nounhe is £5,000 to the bad (overdrawn) il a un découvert de 5000 livres; (after a deal) il a perdu 5000 livresbad debt créance f irrécouvrable ou douteuse;bad debt insurance assurance f contre les créances irrécouvrables ou douteuses;bad debtor créance irrécouvrable ou douteuse;bad debt provision provision f pour créances irrécouvrables ou douteuses;bad debts reserve réserve f pour créances irrécouvrables ou douteuses;COMPUTING bad file name nom m de fichier erroné;bad management mauvaise gestion f;bad name mauvaise réputation f;∎ that company has a bad name in the business la société a mauvaise réputation dans le milieu;bad payer mauvais payeur m;COMPUTING bad sector secteur m endommagéA deterioration in loans to mainland-related companies has forced the Bank of China's local operations to drastically increase bad debt provisions in the six months to June 30, causing a 46.74 per cent plunge in pretax profit to $3 billion.
-
12 bad
bad [bæd]1. adjectivea. mauvais ; [person] méchant• you bad boy! vilain !• bad dog! vilain chien !b. [mistake, accident, illness] gravec. ( = going badly) business is bad les affaires vont mal• how is he? -- (he's) not so bad comment va-t-il ? -- (il ne va) pas trop mald. ( = ill) to feel bad se sentir male. ( = guilty) to feel bad about doing sth s'en vouloir d'avoir fait qchf. ( = decayed) [food] mauvais ; [tooth] cariég. ( = harmful) (to be) bad for... (être) mauvais pour...• can exercise be bad for you? est-ce qu'il peut être mauvais de faire de l'exercice ?h. ( = not clever, not good) to be bad at... être mauvais en...• bad at English/spelling mauvais en anglais/en orthographe2. noun3. adverb( = badly) he didn't do too bad il ne s'en est pas mal sorti4. compounds► bad-tempered adjective [person] qui a mauvais caractère ; (on one occasion) de mauvaise humeur ; [look, answer] désagréable* * *[bæd] 1.1) ( evil)2) (unpleasantness, unfavourableness)2.1) (poor, inferior, incompetent, unacceptable) [book, eyesight, cook, idea] mauvais (before n); [joke] stupideto have bad teeth/bad legs — avoir de mauvaises dents/de vilaines jambes
to be bad at — être mauvais en [subject]
to be bad at doing — ( do badly) ne pas être doué pour faire
not bad — (colloq) pas mauvais, pas mal (colloq)
2) ( unfavourable) [news, day, moment, smell, dream, result, omen, mood] mauvais (before n)it's bad enough having to wait, but... — c'est déjà assez pénible de devoir attendre, mais...
it looks bad — ou
things look bad — cela s'annonce mal ( for pour)
the journey/exam wasn't bad at all — le voyage/l'examen s'est plutôt bien passé
too bad! — (colloq) ( sympathetic) pas de chance!; ( hard luck) tant pis!
3) ( morally or socially unacceptable) [person, behaviour, reputation] mauvais (before n); [language, word] grossier/-ièreit is bad that — il est regrettable que (+ subj)
to feel bad — avoir mauvaise conscience ( about à propos de)
4) (severe, serious) [accident, attack, injury, mistake] grave5) ( harmful)smoking is bad for you ou your health — fumer est mauvais pour la santé
6) (ill, injured)‘how are you?’ - ‘not so bad’ — ‘comment vas-tu?’ - ‘pas trop mal’
to be in a bad way — (colloq) aller très mal
7) Finance [money, note] faux/fausse; [loan, debt] douteux/-euse8) ( rotten) [fruit] pourri9) (colloq) ( good) terrible (colloq)3.adverb (colloq) surtout US [need, want] méchamment (colloq)he's/she's got it bad — il/elle est vraiment mordu/-e (colloq)
••to be in bad — US avoir des ennuis
to be in bad with something — US être en froid avec quelqu'un
he's having a bad hair day — (colloq) ce n'est pas son jour
-
13 provisión para cuentas dudosas
• bad debt reserve• provision for doubtful accounts• reserve for bad debtsDiccionario Técnico Español-Inglés > provisión para cuentas dudosas
-
14 provision
n1) снабжение, обеспечение; предоставление2) запас; резерв3) pl ассигнования; резервы на покрытие потерь4) положение, условие (договора, контракта); оговорка
- additional provision
- anti-greenmail provision
- backout provision
- bad debts provision
- blanket provision
- budgetary provision
- call provision
- charter provision
- constitutional provision
- contractual provisions
- conversion provision
- debt provision
- depreciation provision
- drop-dead provision
- financial provision
- fiscal provisions
- general provisions
- general loss provisions
- guarantee provisions
- legal provisions
- licence provisions
- loan loss provision
- monetary law provision
- mandatory provision
- mandatory provisions of a contract
- margin provision
- nonrecurring provisions
- permissive provision
- policy provisions
- standard provisions
- statutory provision
- treatry provisions
- warranty provision
- warranty provisions
- written provision
- provisions against losses
- provisions for bad debts
- provisions for capital reserves
- provisions for contingencies
- provision for cost overruns
- provisions for credit risks
- provision for depletion
- provision for depreciation
- provision for depreciation of gold and precious metals
- provisions for depreciation of investments in affiliated undertaking
- provision for depreciation of securities
- provision for doubtful accounts
- provision for doubtful debts
- provision for income tax
- provisions for liabilities and charges
- provisions for losses
- provision for losses on contractual commitments
- provision for losses on investment in securities
- provision for losses on loans and advances
- provision for losses on share investments
- provisions for material incentives fund
- provisions for negotiations
- provisions for outstanding losses
- provisions for payment
- provisions for pension costs
- provision for possible loss in value of securities
- provision for replacement of inventories
- provisions for the reserve fund
- provisions for reserves
- provision for retirement
- provision for risks
- provisions for securities
- provision for taxation
- provision for taxes
- provisions of an agreement
- provision of capital
- provision of consulting services
- provisions of a contract
- provision of credit
- provision of crediting
- provision of data
- provision of employment
- provision of financial resources
- provision of financing
- provision of funds
- provision of goods
- provisions of guarantee
- provisions of an insurance policy
- provision of law
- provisions of a lease
- provision of a loan
- provisions of a policy
- provision of services
- provision of technology
- provisions of warranty
- subject to provisions
- accept provisions
- apply provisions
- conform to guarantee provisions
- effectuate provisions
- enjoy warranty provisions
- follow the contractual provisions
- fulfil the contractual provisions
- implement provisions
- infringe the provisions
- make provisions
- observe provisions
- revise provisions
- set down provisionsEnglish-russian dctionary of contemporary Economics > provision
-
15 provision
-
16 provision
Fina sum set aside in the accounts of an organization in anticipation of a future expense, often for doubtful debts. -
17 provision for bad debts
бухг. амер. сумнівний борг -
18 doubtful debt
бухг., банк. сумнівний боргборг (debt) є сумнівним, коли припускається, що він не буде сплачений в майбутньому, і тому з рахунка прибутків відкладаються гроші на покриття майбутніх збитківdoubtful debt:: allowance for bad debt (амер.):: provision for bad debt (амер., канад.)▹▹ bad debt* * *сумнівний борг; сумнівна заборгованість; борг, щодо погашення якого існують сумніви; борг із сумнівними перспективами погашення -
19 doubtful debts provision
Finan amount charged against profit and deducted from debtors to allow for the estimated nonrecovery of a proportion of the debts. -
20 Rückstellung
Rückstellung f RW, STEUER provision, liability reserve • Rückstellung auflösen STEUER liquidate a liability reserve, reverse a liability reserve, liquidate a reserve (for uncertain liabilities and anticipated losses) • Rückstellung bilden RW, STEUER form a liability reserve, set up a liability reserve, accrue a reserve* * *f <Bank, Rechnung, Steuer> provision, liability reserve ■ Rückstellung bilden < Rechnung> form a liability reserve, set up a liability reserve* * *Rückstellung
provision, reserve[s], transfer (allocation) to reserves, reservation, deduction, (Dienstpflicht) draft deferment, (Rückstellungsbetrag) reserve allowance, sum reserved;
• nach Rückstellung für unvorhergesehene Ausgaben after provision for contingencies;
• ohne Rückstellung without deduction;
• außerbetriebliche Rückstellungen non-operating reserves;
• besondere Rückstellung special (provident) reserve;
• langfristige Rückstellungen long-term provisions;
• steuerfreie Rückstellungen untaxed reserves;
• zweckgebundene Rückstellungen appropriated reserve;
• Rückstellung für Abnutzungen (Abschreibungen) allowance (provision) for depreciation, accrued depreciation reserve, reserved property (Br.), reserve for wear, tear, obsolescence or inadequacy;
• Rückstellung für Abschreibung langfristiger Anlagegüter (Anlagenerneuerung) amortization reserve, reserve for amortization;
• Rückstellungen für Anlageveränderungen reserve for investment fluctuations;
• Rückstellung für Anlagenwertverminderung provision for depreciation of investment;
• Rückstellung für Anschaffung hochwertiger Wirtschaftsgüter des Anlagevermögens reserve for high replacement cost;
• Rückstellung für Auffüllung der Lagerbestände provision for replacement of inventories (US);
• Rückstellung für genehmigte Ausgaben reserve for authorized expenditures;
• Rückstellung für unvorhergesehene Ausgaben reserve (provision) for contingencies, contingent reserve;
• Rückstellung für Ausgleichsforderungen equalization reserve;
• Rückstellungen für Betriebsunfälle industrial accident reserve;
• Rückstellung für erschöpfte Bodenschätze depletion reserve;
• Rückstellung für Devisenschwankungen allowance for exchange fluctuations;
• Rückstellung für Dividendenausschüttungen reserve for dividends voted;
• Rückstellung für Dividendennachzahlung reserve for deferred dividends;
• Rückstellung für Dubiose allowance for doubtful (Br.) (bad, US) debts, bad-debts reserve (US), reserve for contingent liabilities (Br.), doubtful-debt provisions (Br.);
• Rückstellung für Eigenversicherung insurance reserve;
• Rückstellung für Einkommensteuer provision (reserve) for income tax;
• Rückstellung für Ersatzbeschaffungen replacement reserve, provision for renewals (Br.);
• Rückstellung für Eventualverbindlichkeiten provision for contingencies, contingency reserve, reserve for contingent liabilities (Br.), liability reserve;
• Rückstellungen für strittige Forderungen bad-claim reserve (US);
• Rückstellung für zweifelhafte (dubiose) Forderungen provision (reserve) for doubtful accounts (Br.), bad-debt reserve (US);
• Rückstellung für Gebäudereparaturen provision for building repairs;
• Rückstellung für Gehälter provision for salaries;
• Rückstellung für Generalkosten reserve for overheads;
• Rückstellungen von Gold earmarking of gold;
• Rückstellung für Grundstücksbelastungen reserve for encumbrances;
• Rückstellung für Grundstücksentwertungen reserve for depreciation of real-estate owned;
• Rückstellungen für Inflationsausgleich contingencies for inflation adjustment;
• Rückstellung für Inventarergänzungen provision for inventory reserve;
• Rückstellung für mögliche Inventarverluste reserve for possible inventory losses;
• Rückstellung für Konsolidierungsaufgaben funding provision;
• Rückstellung für Kosten eines schwebenden Prozesses reserve for payments to be made under a pending lawsuit, reserve for claim in litigation;
• Rückstellungen im Kreditgeschäft (für Kreditausfälle) provisions for possible loan losses;
• Rückstellung für faule Kunden provision for doubtful accounts (Br.), bad-debt provision (reserve) (US);
• Rückstellungen für Kursverluste reserve for loss on investment;
• Rückstellung für Mindereinnahmen deficiency reserve;
• Rückstellung für Neubewertungen revaluation reserve;
• Rückstellung für besondere Notfälle (Bundesnotenbank) naked reserve (US);
• Rückstellung für Pensionsverpflichtungen reserve for retirement allowances;
• Rückstellung für Produktionsausfall deficiency reserve;
• Rückstellungen für nicht vermietete Räume allowance for vacancies;
• Rückstellung für einzelne Rechnungsposten allowance for items in an account;
• Rückstellungen für zurückgestellte Reparaturen und Neuanschaffungen reserve (provision) for deferred repairs and renewals;
• Rückstellung für noch nicht feststehende Risiken (Bilanz) contingencies;
• Rückstellung für Ruhegeldverpflichtungen pension reserve;
• Rückstellungen für noch nicht regulierte Schadenfälle (Bilanz einer Lebensversicherungsgesellschaft) reserve for outstanding claims, claim reserves;
• Rückstellung für zweifelhafte Schulden allowance for doubtful (Br.) (bad, US) debts, reserve for contingent liabilities (Br.), bad-debts reserve (US);
• Rückstellung für Schuldentilgung reserve for debt redemption;
• Rückstellung für Skontonachlässe reserve for discounts;
• Rückstellung für Steuern deduction (reserve) for taxes, provision for taxation (taxes), taxation reserve;
• Rückstellung für Steuernachzahlungen deferred tax provision;
• Rückstellung für Steuerzahlungen auf nicht entnommene Gewinne provision for taxation on unrealized surpluses;
• Rückstellung für Substanzverminderung reserve for depletion;
• Rückstellung für Überalterung provision for obsolescence;
• Rückstellung für Umstellungskosten reserve for conversion cost;
• Rückstellung für Unfälle reserve for accidents;
• Rückstellung für Unterhaltungskosten maintenance reserve;
• Rückstellung für Urlaubsgelder accrual for vacation pay (Br.);
• Rückstellung für eingegangene Verbindlichkeiten liability reserve;
• Rückstellungen für ungewisse Verbindlichkeiten contingency reserve;
• Rückstellung für Verluste loss reserve;
• Rückstellungen für drohende Verluste (Versicherung) technical reserves;
• Rückstellung für Verluste aus Fertigungsaufträgen provision for losses on contracts;
• Rückstellung für eventuelle Verluste im Kreditgeschäft reserve for possible loan losses;
• Rückstellungen für mögliche Verluste am Reingewinn surplus contingency reserve;
• Rückstellung für schwebende Versicherungsfälle reserve for claims pending;
• Rückstellung zur Verteilung des Reingewinns reservation for earned surplus (US);
• Rückstellung für Währungsausgleich reserve for currency equalization;
• Rückstellungen und Wertberichtigungen revaluation and reserves, evaluation reserves;
• Rückstellung für Wertminderung provision for depreciation;
• Rückstellung für Wertminderungen der Vorräte reserve for future decline in inventories;
• Rückstellung für Wiederbeschaffung replacement reserve;
• gewaltige Rückstellungen für Steuernachzahlungen in der Bilanz ansammeln to accumulate mountainous deferred tax provisions in the balance sheet;
• Rückstellungen auflösen to write back provisions;
• Rückstellung bilden to create (set up) a reserve, to make provision for;
• Rückstellungen für Steuernachzahlungen bilden to provide for deferred taxes;
• Rückstellungen für Steuernachzahlungen zur Pflicht machen to make provisions for deferred tax compulsory;
• Rückstellungen vornehmen to set aside as reserve, to make provisions, to create reserves;
• hohe Rückstellungen vornehmen to put large sums to reserve;
• Rückstellungen für Devisenschwankungen vornehmen to allow for exchange fluctuations;
• Rückstellungen für Dubiose (dubiose Forderungen) vornehmen to allow for bad (US) (doubtful, Br.) debts, to make due allowance for doubtful (Br.) (bad, US) debts;
• ausreichende Rückstellungen für Pensionsverpflichtungen vornehmen to make proper provisions for pension liabilities;
• Rückstellungen für Steuern vornehmen to make provisions for taxation.
Страницы
См. также в других словарях:
bad debt provision — ➔ provision * * * bad debt provision UK US noun [C] UK (US bad debt reserve) ► ACCOUNTING an amount that a company shows on its accounts to represent the money that is owed to it, and that is unlikely to be paid back: »The bank announced an 87%… … Financial and business terms
bad debt provision — /bæd det prəˌvɪʒ(ə)n/ noun money put aside in accounts to cover potential bad debts … Dictionary of banking and finance
Bad debt — A bad debt is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the… … Wikipedia
bad debt — An amount owed by a debtor that is unlikely to be paid; for example, due to a company going into liquidation. The full amount should be written off to the profit and loss account of the period or to a provision for bad debts as soon as it is… … Big dictionary of business and management
bad debt — An amount owed by a debtor that is unlikely to be paid; for example, due to a company going into liquidation. The full amount should be written off to the profit and loss account of the period or to a provision for bad debts as soon as it is… … Accounting dictionary
provision — pro‧vi‧sion [prəˈvɪʒn] noun 1. [uncountable] the act of providing something that someone needs: • the provision of childcare facilities at work • provision for people with disabilities 2. make provision( s) to make plans for future needs: make… … Financial and business terms
allowance for bad debt — /əˌlaυəns fə bæd det/ noun provision made in a company’s accounts for debts which may never be paid … Dictionary of banking and finance
Debt — For other uses, see Debt (disambiguation). Personal finance Credit and debt Pawnbroker Student loan Employment contract … Wikipedia
Provision For Credit Losses - PCL — In accounting, an estimation of potential losses that a company might experience due to credit risk. Provision for credit losses is an estimated amount to be lost and is treated as an expense on the company s financial statements. Companies that… … Investment dictionary
bad — ▪ I. bad bad 1 [bæd] adjective bad debt/loan/investment/stock/asset FINANCE BANKING a bad debt, loan, investment etc is one from which you will not be able to get your money back: • Barclays have sharply increased their provision for bad… … Financial and business terms
Debt compliance — In finance, the term debt compliance describes various legal measures taken to ensure that debtors, whether individuals, businesses, or governments, honor their debts and make an honest effort to repay the money that they owe. Generally regarded… … Wikipedia
