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Banking Dictionary:
Loan Loss Reserves
Valuation reserve against a bank's total loans on the balance sheet, representing the amount thought to be adequate to cover estimated losses in the loan portfolio. When a loan is charged off, it is removed from the loan portfolio as an earning asset, and its book value is deducted from the reserve account for loan losses. Lenders also set aside reserves for a nonaccrual loan, in which interest and principal payments are no longer being collected. Recoveries from the liquidation of collateral repossessed from the borrower are credited to the reserve account. The Tax Reform Act of 1986 disallowed the tax deduction of loan loss reserves held by banks with assets over $500 million.
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