incaglio dei debiti

18:30 Jan 15, 2018 

Hello Jim :) so nice to read you, and you? the text mainly deals with insolvency and definitely not banks this time or accounts receivable, so I feel you're totally right here. Thanks so much for taking the time to look into this and the explanation. Hope all is well with you :)

15:55 Jan 15, 2018 

If this is about companies and not banks then this is about "doubtful debts" and debts that have exceeded the doubtful debt limit or threshold where they must be classified as "doubtful".
If it is about bank loans in the financial report of a bank, then in Europe these are now termed "unlikely-to-pay" loans or exposures. In banking terminology, the large majority of a commercial banks' assets are often loans, so any loan that is past due, whether merely "unlikely to pay" (perhaps only 30% impaired) or totally "bad" (100% impaired) and ready to be written off completely is impaired. In this context "impaired" is synonymous with "non-performing". All NPLs (non-performing loans) are impaired.
If these are a company's accounts receivable, then these are simply "doubtful".