noun
mortgage; security; collateral
Financial term for property or assets pledged as security for a loan. Often used in compound terms like 引当金 (reserve, allowance).
銀行は土地を引当に融資を行った。
The bank provided a loan using the land as collateral.
この債権には十分な引当がない。
There is insufficient security for this claim.
担保 is the more common and general term for collateral or security in everyday and legal contexts. 引当 is more technical and often appears in accounting or financial compound terms.
Compound of 引き (pulling) and 当て (applying, assigning), from the verb 引き当てる (to apply or allocate). The financial sense developed from the idea of allocating assets as security.