Loan Loss Reserves (LLR), Expected Loss (EL), And Value At Risks (Var)
by Assoc. Prof. Dr. Mohd Yaziz Mohd Isa , Dr. Yap Voon Choong, David Yong Gun Fie and Prof. Datuk Seri Dr. Md. Zabid Hj. Abdul Rashid.
Journal of Modern Accounting and Auditing, (2015),Vol. 11, No.4, Pages 218-222
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
You might also be interested in
The Impact Of Information Technology On Internal Auditing
This paper evaluates the role of information technology and how it affects internal audit process...
Embedding Economic Excellence: A Transformational Definition of ‘Corporate Governance’ For Malaysia
The Malaysian government has carefully crafted policies to ensure the nation achieves its...
Unit Roots and Co-Integration Tests: the Effects of Consumer Price Index (CPI) on Non-Performing Loans (NPL) in the Banking Sector in Malaysia
The purpose of this study is to examine whether there is any genuine long run relationship between...
The Application of Principal Component Analysis in the Selection of Industry Specific Financial Ratios
This paper investigates the application of principal component analysis in the selection of...
Waqf A Catalyst Platform For Human Capital Development Unirazak-Bank Rakyat Model
This paper sheds light on the role of waqf as an instrumental tool in education. The main...
Waqf A Catalyst Platform For Human Capital Development Unirazak-Bank Rakyat Model
This paper sheds light on the role of waqf as an instrumental tool in education. The main...
