Definitions

Section 335 Section 335.20  Definitions "Allowance for loan and lease losses"  are reserves that have been established through a charge against earnings to absorb future losses on loans or lease financing receivables.  Allowance for loan and lease losses exclude allocated transfer risk reserves, and reserves created against identified losses. "Allocated transfer risk reserves" are reserves that have been established in accordance with Section 905(a) of the International Lending Supervision Act of 1983, 12 U.S.C. 3904 (1993), against certain assets whose value has been found by the United States supervisory authorities to have been significantly impaired by protracted transfer risk problems. "Appropriate federal banking agency" shall have the meaning as defined in  Section 2 of the Illinois Banking Act [205 ILCS 5/2] (see P.A. 88-546, effective June 29, 1994). "Tier 1 Capital" and "Tier 2 Capital" shall have the meanings as defined in  Section  2 of the Illinois Banking Act [205 ILCS 5/2] (see P.A. 88-546, effective June 29, 1994).