loan loss

Loan Loss Provision An expense set aside as an allowance for bad loans (customer defaults, or terms of a loan have to be renegotiated, etc).

The bank also cut down its loan-loss reserves, which could be a sign that mortgage and loan defaults are moderating.

Clearly a more robust banking system requires far more capital and a robust loan loss reserve adding to the capital cushion.

As a means to reduce bank's risk, loan loss provisions is one of the primary measures to prevent and control credit risk.

Moreover, bank regulators, mindful of the last crisis, are forcing banks to raise capital, and increase their loan loss provisions.

He gave even more optimistic estimates for J. P. Morgan, with loan loss provisions falling 8% and net charge-offs down 3%.

It applied the loan-loss criteria that the Fed used in its stress tests of the largest banks.

Profits at the mega-banks may come in a little weaker in the year to March, if they boost loan loss reserves.

The second part of this study investigates whether country-wise bank regulations influence banks' loan loss provisions.

The last quarter also surprised with a big increase in loan loss reserves in the US consumer business.

On Monday, ICICI Bank, India's largest private bank by assets, announced a flat quarterly profit and higher loan-loss provisions.

Alarmingly, the ratio of loan-loss provisions to duff credit is at its lowest level in 15 years.

new accounting standards restrain banks doing earning management by loan loss provision.

This explains why bank regulations regarding loan loss provisions across countries do have an impact on the banks' provisioning behavior.

On the brighter side, the BEA also strips out noncash gains and hits to earnings, including loan-loss provisions.

Large actual loan loss exceeding the estimated LGD could lead to a serious depletion of bank's equity capital.

Tier 1 capital excluded loan loss reserves and a portion of preferred equity.

Tier two capital throws in undisclosed and loan-loss reserves, revaluation accounts and other quirky debt and hybrid securities.

China's banks are required to set aside loan-loss reserves equivalent to 2. 5% of their total loan portfolios.

As a percentage of duff loans, their loan-loss reserves are at the lowest point for 15 years.

Such as, set up the fiscal loan system, fiscal interest deduction system, loan loss provisions system and capital increasing system.

To provide the basis for assessing adequacy of loan loss provision.

Then, construction loans made up around 53% of their tangible equity plus loan-loss reserves; now the figure is 65-70%.

We will allow full tax deductions for loan loss reserves for loans to small and medium-sized enterprises.

The first chapter summarizes the loan loss provisions.

Secondly, improve the loan loss ratio of pre-tax deduction.

They have enough loan-loss reserves to cover 80% of the remaining $268 billion.

"primary capital" (equity plus loan loss reserves) of 5. 5 percent of assets.

It is recently raised required loan-loss provisions to 130% of NPLs, from 110%.

Citi's loan-loss reserve was 3. 48% at the end of the third quarter.

Compared to last year's loan loss provisions, this is a reduction of almost half for Bank of America and a third for J. P. Morgan.

Chapter three and four point out the problems existing in our country's loan-loss provision accounting policy and practice.

Circular on the Deduction of Loan Loss Provisions by Financial Enterprises before Paying Enterprise Income Tax

The loan loss preparation coverage fraction enhances largely, city commercial banks loan loss provisions also achieves 114%;

An Analysis on the Operation Problem of Two Main Accounting Methods for Loan Loss Reserve

maintaining adequate loan loss provisions;

Guide on Withdrawal of Loan Loss Reserves

The Evolution and Transformation of Loan Loss Provision System in China