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).
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.
Most common spelling, especially in financial contexts.
Full okurigana spelling; less common than 引当.
Variant okurigana spelling.
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.