What does PBD stand for?

Provision for Bad Debts

This definition appears very rarely and is found in the following Acronym Finder categories:

Business, finance, etc.

Other Resources:

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Samples in periodicals archive:

AIB said that it has halved its earnings forecast for 2008 and increased its provision for bad debts to 137 basis points from 0.

ISEQ in red again with exceptionally low trading; Iseq briefing: ...

48 per cent in 2007, sending its provision for bad debts soaring to £75m in the first half of the year, more than 14 times the level in the same period of 2006.

B&B turns rent collector on buy-to-let properties

O5bn provision for bad debts - after highlighting growing problems with US borrowers defaulting on mortgages.

HSBC profits soar to pounds 11.5bn

To arrive at this number a banks typically add back to reported profits several expenses, the main one being provision for bad debts.

Looking behind the numbers

Provision for bad debts in Brazil is the latest dent in its balance sheet to be added to charges for winding up its Philips Consumer Communications joint venture with Lucent in the US and charges relating to acquisitions.

PHILIPS WARNS OF LOWER EARNINGS

Based on this review, the Company recorded an increase to its allowance for doubtful accounts and changed its methodology for estimating its provision for bad debts and the related allowance for doubtful accounts effective September 30, 2006.

Community Health Systems, Inc. Announces Third Quarter 2006 Results ...

5bn provision for bad debts took the shine off its results, with [pounds sterling]1.

US mortgage mess hits home at HSBC

The two are also raising their provision for bad debts, though they insist this will not affect profits.

City jobs face the axe as US banks struggle