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


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

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