拨备

昨日，BP表示，针对新的漏油估计数据，该公司没有理由改变拨备。

Yesterday , BP said it saw no reason to change the provision in light of the new spill estimates .

富国银行（WellsFargo）的管理者想出了一个新的比率，用来与拨备覆盖率和资本充足率等银行业使用的可靠比率一起追踪银行的状况。

At Wells Fargo , managers have dreamt up a new ratio to track alongside such banking stalwarts as provision coverage and capital adequacy .

国际会计准则理事会（InternationalAccountingStandardsBoard）已经迈出了头一步，对欧元区银行是否为政府债券相关损失作了充足拨备提出了质疑。

The International Accounting Standards Board has taken a first step , raising questions about whether eurozone banks are provisioning adequately for losses on government bonds .

上周，德意志银行（deutschebank）表示，它已经为可能的libor处罚作出拨备。

Last week , Deutsche banksaid it had made provisions for a possible LIBOR penalty .

第三，各国政府必须赞同为国际货币基金组织（IMF）拨备更多资金。

Third , governments must agree to put aside more money for the International Monetary Fund .

一直否认自己存在重大过失的BP，已拨备出410亿美元用于支付其所估计的、与漏油事故相关的全部费用。

BP , which has always denied gross negligence , has set aside $ 41bn for total estimated costs associated with the accident .

我们考虑了GDP增长率，通货膨胀率，银行规模，净利差，存贷比，资本充足率，不良贷款拨备覆盖率这七个因素。

We consider the GDP growth , inflation , bank size , net interest margin , deposit ratio , capital adequacy ratio and NPL coverage .

加入WTO以后，随着我国市场经济的不断发展，作为经济支柱的金融业在也加快了与国际接轨的步伐：贷款实行五级分类、并按五级分类的结果根据风险度提取拨备；

With China 's entry into the WTO and continuous economic development , its financial industry , as the support of economy , has sped up its pace of internationalization .

FDIC还为今后的银行倒闭拨备了285亿美元。

The FDIC also had $ 28.5bn set aside for future bank failures .

正在准备年终账目的审计师们表示，今年主权债务担忧的影响极小，因为只有受到迪拜世界（DubaiWorld）220亿美元债务重组计划影响的银行，才必须考虑作出亏损拨备。

Auditors preparing end-of - year accounts say that the impact of sovereign debt concerns this year is minimal as only banks with exposure to Dubai World 's $ 22bn debt restructuring must consider provisions against potential losses .

现在，eba明确规定了最低标准，以确保各银行对可能的损失做出适当的拨备。

The EBA has now specified minimum standards to ensure that banks make proper provision for possible losses .

就在上周，20国集团（g20）敦促各大银行增加资本金，并承诺制定国际公认的法规来提高亏损拨备的数量和质量。

Just last week , the group of 20 urged banks to build capital , promising internationally agreed rules to boost the quantity and quality of the buffer against losses .

中银香港表示，还可能对其在去年以5.1亿美元价格买入的东亚银行（BankofEastAsia）4.94%的股份作减值拨备。总部位于香港的东亚银行在10月份发布了自己的盈利预警。

BoC Hong Kong said it might also make a provision for its 4.94 per cent stake in Bank of East Asia , which it bought last year for $ 510m . Hong Kong-based BEA issued a profit warning of its own in October .

损失拨备在危机爆发前已经失宠，因为金融业董事可以借此构建储备“甜饼罐”（cookiejar），以便日后用来抵消糟糕的业绩。

Provisioning had fallen into disfavour before the crisis because it allowed financial directors to build up " cookie jar " of reserves that they later used to smooth away poor performance .

花旗银行的西蒙•萨缪尔森（SimonSamuels）宣称，如果事情在任何地方变得和以前一样糟，银行的拨备前收益还会更大程度的下降。

If things turn out anywhere near as badly as before , says Simon Samuels of Citigroup , banks'pre-provision returns have a lot further to fall .

根据上月敲定的此项协议，假如一个国家认定本国经济过热（根据信贷占gdp的比率判断），可以要求本国境内银行就潜在损失作出额外拨备。

The agreement , struck last month , says that if a country decides its economy is overheated based on the ratio of credit to gross domestic product it can require banks within its borders to hold extra capital against potential losses .

相对于亏损，美国监管机构估计，这些年的预期收益（派息后）加上2011年的亏损拨备为3630亿美元，而IMF和鲁比尼估计为2100亿美元。

Against these losses are set the expected earnings ( after dividends ) over these years , plus a provision for 2011 losses . Here the regulators estimate earnings at $ 363bn , against an assumed $ 210bn for the IMF and Mr Roubini .

caixabank将不良房地产贷款的拨备覆盖率几乎翻了一番，增至62%。

Caixabank almost doubled provision coverage of bad property loans to 62 per cent .

随着关键贷款利率操纵丑闻的发酵，加上欧洲经济的滑坡，两家领先的欧洲投资银行——德意志银行（DeutscheBank）和瑞银（UBS）——也受到影响，不仅宣布增加拨备，利润也出现大幅下滑。

The spreading scandal over the manipulation of key lending rates and the downturn of Europe 's economy took their toll on two of the region 's leading investment banks , Deutsche Bank and UBS , which both revealed increased provisions and sharp profit falls .

俄罗斯第二大私有银行阿尔法银行（AlfaBank）上周警告，其逾期贷款已接近10%，相关拨备可能使今年的利润荡然无存；该行总裁曾说过，全行业的不良贷款率可能高达20%。

Alfa Bank , Russia 's number two privately owned bank , warned last week that its overdue loans were nearing 10 per cent and provisions might wipe out this year 's profits ; its president has said sector-wide NPLs could reach 20 per cent .

普华永道（pwc）银行和资本市场业务合伙人约翰希金斯（johnhitchins）表示，主权债务风险令人担心，但人们目前尚未考虑做出“大量拨备”。

John Hitchins , a partner specialising in banking and capital markets at PwC , said sovereign debt risk was a worry but people were not yet thinking of doing " a lot of provisioning " .

眼下，西班牙银行必须尽力筹措必要的资金来满足新的拨备要求&在贝莱德（BlackRock）和奥纬咨询（OliverWyman）对银行贷款情况的独立评估完成之后，它们要做的或许会更多。

Banks must now try to raise the necessary finance to cover the new provisioning requirements – and may need to do more once BlackRock and Oliver Wyman complete their independent assessment of banks ' loans .

但零售业务部门为付款保障保险（ppi）拨备保证金，并且以高昂代价撤出一部分欧洲分行网络，使得投资银行部门的收入与去年同期相比，在全行总收入中占据了更大的比例。

But a provision in the retail business for payment protection insurance and a costly withdrawal from parts of its European branch network meant the investment banking division still accounted for a larger proportion of overall revenue than a year ago .

美银将在四季度业绩中计提30亿美元拨备，这其中包括向这两家GSE支付的资金，外加2亿美元为可能的额外赔偿做的拨备。

BofA will make a $ 3bn provision in its fourth-quarter results , which includes the money paid to the GSEs plus an additional $ 200m set aside for the potential of additional restitution .

和记电讯国际首席财务官蒂姆潘宁顿（timpennington）表示，该公司获悉，由于这桩交易是“一个离岸工具出售资产给另一个离岸工具”，因此不必提取任何资本利得税拨备。

Tim Pennington , HTIL chief financial officer , said because the transaction involved the sale of " one off-shore vehicle to another off-shore vehicle " , the company was advised it did not have to make any provisions for capital gains tax .

第二，我们将在条件允许的情况下，尽量提高拨备水平。

Second , we will increase provisions to the extent permissible .

加大信贷损失拨备也影响了最近的利润。

Higher provisions for credit losses have also eaten up profits recently .

商业银行不良贷款减值拨备的应用与思考

Application and Reflections of Provision Against the Non-performing Loan in Commercial Banks

关于商业银行贷款减值拨备问题的思考

Some Thoughts on Commercial Banks ' Provisions for Impaired Loans

不要把贷款拨备不足归咎于会计规则。

Do not blame accounting rules for inadequate loan provisioning .