贷款准备金

去年同期计提的不良贷款准备金是18亿美元。

A year ago , the loan loss provision was $ 1.8 billion .

其二，现行的贷款准备金计提方法存在顺周期性。

Second , the existing loan provisioning approach has pro-cyclical problems .

金融控制与贷款准备金政策工具的选择

Financial Control and the Selection of the Loan Reserve Requirement

抓紧时间把这两项活动准备好。意外贷款准备金和长期应收款项

Really bone up for those two . contingency provision for loans and long-term receivable

第二财季，该行共计提不良贷款准备金2亿美元多一点。

In the second quarter , the bank put away just over $ 200 million for future loan losses .

贷款准备金制度是银行为预防信贷风险、核销信贷损失的一项重要的资金储备制度。

Loan-loss provisioning system is an important reserve system that will guard against the risk of credit , countervail loan-loss .

其一，我国现行对贷款准备金采用未来现金流量法计提，实际操作中存在困难。

First , our current use of the loan reserve provision of future cash flow method , there are practical difficulties .

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。

And any money you take out of your loan loss reserves the accountants let you send right to your bottom line .

但是，经过研究发现我国的准备金制度仍存在不足之处，本文剖析了贷款准备金现存的几大问题。

However , after a study we found that the reserve system in China there are still shortcomings , In this paper , we analyzes the loan provision exists several problems .

内部评级法建立在测算预期损失和非预期损失的基础上，通过确定贷款准备金规模、配置经济资本，达到控制银行风险的目的。

Based on calculating the expected loss and unexpected loss , the IRB Approach can help the commercial banks to control the risk through identifying the size of loan provision and allocating economic capital and so on .

诸多证据表明当前贷款准备金制度设计导致了贷款准备金计提不够充分和及时，这在一定程度上加剧了金融不稳定性和宏观经济的波动。

A lot of evidences show that the current loan system design has led to that the draw of provision is not in full and on time . As a result , the above mentioned phenomenon exacerbates the financial instability and macroeconomic volatility .

建议三，设立专业评估机构定期对贷款准备金的数值进行全面的监控，并定时向商业银行提交报告，以便银行在计提准备金时可以正确的评估风险。

Recommendation Three , establish of specialized rating agencies on a regular basis to assess the value of loan provision to conduct a comprehensive monitoring and then regularly report to the commercial banks so that banks can make right assessment of risk for the reserve provision .

美国能源业的大债主富国银行（WellsFargo）和美国银行（BankofAmerica）第一季度都上调了能源贷款损失准备金。两家银行过去一年都削减了它们的敞口；

Wells Fargo and Bank of America , big lenders to the US energy sector , both upped their energy loan loss provisions in the first quarter . Both have slashed their exposure over the past year ;

摩根大通（jpmorganchase）昨日报告称，由于增加了消费者相关业务的贷款损失准备金，其第四季度业绩受到影响，这种情况进一步证明美国经济状况正不断恶化。

Further evidence of the deteriorating state of the US economy emerged yesterday as JPMorgan Chase reported that fourth-quarter earnings had been hit by higher provisions for loan losses in consumer-related businesses .

国际贷款损失准备金制度的最新发展及其对我国的启示

Latest Development of International Loan Loss Provision and its Implication for China

外资银行贷款损失准备金监管比较研究与启示

Supervision on Provisions in Foreign Bank : Comparison and Suggestion

为判断贷款损失准备金是否充足提供依据。

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

贷款损失准备金、资本监管与银行财务绩效

Loan-Loss-Provision , Capital Adequacy Regulation and Bank Financial Performance

贷款损失准备金与信贷紧缩

Loan - Loss Provisioning and Credit Decrease

现行银行贷款呆帐准备金制度存在的问题及对策

The problems of the present dead loan reserve fund system in banks and their countermeasures

这样，计提贷款损失准备金信号和股利信号之间是相辅相成的关系。

Thus , the loan loss provision signal and dividend distribution signal supplement each other .

提取贷款损失准备金的博弈分析

Game on Drawing Loan - Losing Provision

二级股本增加了未公开储备、贷款损失准备金、重估价帐户以及其它奇怪的债务和混合型证券。

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

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。

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

此外，目前贷款损失准备金相对平均未偿贷款的比率略超过2%。

Further , at this stage the loan losses reserves for the average outstanding loan are slightly over 2 cents on the dollar .

从国际上看，传统的贷款损失准备金制度往往表现出较强的周期性，并且不能有效地确认和弥补银行的不良贷款和损失。

The provisions for bank loan loss tend to be cyclical internationally , and latent risk is not adequately acknowledged in the old system .

包括，建立财政借款制度、财政贴息制度、贷款损失准备金制度以及资本金补充制度等。

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

贷款呆帐准备金制度是国际上商业银行普遍采用的弥补贷款损失的制度。

The system of the loan reserve for bad debts is universally adopted by the commercial banks to offset the bad debt loss of loans .

银行可能不得不冲减对杠杆收购做出的融资承诺的价值，并需要增加不良贷款的准备金。

Banks likely face write-downs in the value of commitments that they have made to fund leveraged buyouts and will need to increase reserves for soured loans .

我国理论界对于贷款损失准备金会计政策的研究，尤其是国际和国内贷款损失准备金政策的系统性研究还比较缺乏。

The theory study of loan-loss provision accounting is very insufficient in our country , especially the systemic study about the loan-loss provision policy of both internal and international .