Loan Loss Allowances (SF.BS.LoanLossAllowances) refers to the allowances accumulated for probable defaults on loans outstanding. The default rates are established according to regulations in the country and the Bank’s experience with each group of customers. The default risks are typified by country risk, industry risk, and risks on individual customers….
Loan Loss Provision (SF.CF.LoanLossProvisionNonCashExp) is the non-cash expense for expected defaults on loans by customers. When applying the Indirect Cash Flow Methododology, these non-cash expenses are used to reverse the expense applied in the Income Statement as it is reflected on the Net income which is the starting line of…
Loan Loss Provision (SF.IS.LoanLossProvisionExp) refers to the provisions established for possible defaults by customers on loans taken from a financial institution. Reserves for possible loan losses are maintained on loans outstanding on the basis of country risks, industry risks and specific risks of groups of borrowers. When there is a…
Loan Origination- Operating (SF.CF.LoansOrigination_Operating) is the increase in loans to customers when banks treat the loans as an Operating Asset.
Loans (SF.CF.Loans) is the cash flow from changes in the level of loans to customers for a bank. If the Increase in loan and the Decrease in loan to customer are reported separately, the net change in loans is shown in Loans (SF.CF.Loans). However, if the Increase in loans and…
Loans Held for Sale (SF.BS.LoansHeldForSale) refers to loans held for sale, rather than held for management. These loans arise when banks sell some of them to other financial institutions, instead of holding them until their maturities. Such loans held for sale are temporarily included in Loans Held for Sale (SF.BS.LoansHeldForSale)….
Loans Origination- Investing (SF.CF.LoansOrigination_Investing) is the cash inflow from higher levels of loans to customers; The increase could be new loans directly generated or acquired from other loan originators. When loans are reported as non-current assets and are sold to third parties, gains/losses on the sale are classified as Loans,…
Loans, Gains/Losses (SF.CF.Loans_Gains_Losses) is the reversal of gains/losses on the sale of loans by a bank. Loans to Customers are usually considered as operating assets by Commercial banks. Loans, Gains/Losses (SF.CF.Loans_Gains_Losses) does not include: Proceeds on sale of loans (shown in Sales of Loans (SF.CF.SaleofLoans)) Deferred loan fees (shown in…
