商业银行管理名词解释.docxVIP

BankA bank is any business offering deposits subject to withdrawal on demand and making loans of a commercial or business nature.Bankis a institution that could qualify for deposit insurance administered by FDIC (Federal Deposit Insurance Corporation) or CBRC (China Banking Regulatory Commission).ALL Allowance for loan loss is a contra-asset account, represents an accumulated reserve against which loans declared to be uncollectible can be charged off. This means bad loans normally do not affect current income.PLLProvision is annual deductions from current income. These deductions appear on the