loan loss reserves
- 贷款损失准备金;贷款烂账准备金
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We will allow full tax deductions for loan loss reserves for loans to small and medium-sized enterprises .
中小企业贷款税前全额拨备损失准备金。
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And any money you take out of your loan loss reserves the accountants let you send right to your bottom line .
根据会计规则,取出来的不良贷款准备金可以直接计入利润。
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JPMorgan ( JPM ) took back $ 1.9 billion in loan loss reserves in the third quarter of this year alone .
仅今年第三季度,摩根大通就从坏账准备金中拨回了19亿美元。
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Profits at the mega-banks may come in a little weaker in the year to March , if they boost loan loss reserves .
在截至3月份的一年,大型银行如果提高贷款损失准备金的话,其利润可能会略有下降。
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However , fewer consumers and companies defaulted on their loans , prompting JPMorgan to release $ 1.5bn in loan loss reserves – a windfall that accounted for more than a third of profits in the three months to the end of June .
然而,消费者和企业的贷款违约率下降,这促使摩根大通释放15亿美元的贷款损失准备金,在截至今年6月底的三个月,这笔金额占利润的逾三分之一。
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If there is objective evidence of impairment of the loan , the bank should be provision for loan loss reserves in accordance with the loan .
如果有贷款减值的客观证据,银行应该根据贷款计提贷款损失准备金。