loan-loss allowance
noun[C]
ukus(alsoloan-loss provision[C]);(loan-loss reserves[plural])ACCOUNTING,BANKING
in a bank’saccounts, anamountshowingwhat itexpectstolosefromloansthat may not bepaidback:
The loan-lossallowanceallocatedtoforeignloanswas thehigheston the bank'sbooks.
Despite a 26%improvementinitsnetincome, thebankfailedtomeetWallStreet'sexpectationsbecause it had todoubleitsloanlossprovision.