Where provisions for losses haven't been set aside adequately, after-tax profit distribution may not be carried out.
损失准备提取不足的，不得进行税后利润分配。
The main reason for the turnaround is a gradual decline in loan losses and provisions for them.
这一转变的主要原因是贷款损失和所需准备金的逐渐下降。
Higher provisions for credit losses have also eaten up profits recently.
加大信贷损失拨备也影响了最近的利润。
Where the shipowner acts against the provisions of the preceding paragraph and thereby causes losses to the charterer, the shipowner shall be liable for compensation.
出租人违反前款规定，致使承租人遭受损失的，应当负赔偿责任。
Through the investigation, many problems are found on the five-grade loans classification, maybe incorrect provisions are set aside for loan losses.
调查中发现五级分类目前还存在问题，贷款损失准备计提的基础不牢靠。
Article 10 Financial accounting and taxation of provisions for loan losses shall be carried out in line with relevant provisions of the state.
第十条贷款损失准备的财务会计和税收处理，应按国家有关规定执行。
Most of the percentages of provisions for loan losses show no economic cycles, comparatively less provisions may be set aside on the economic cycles peak;
仅仅从贷款损失准备比例看，大多未体现周期特征，在经济周期高点可能相对少计提；
Article 12 Banks shall disclose data on their provisioning for and write-off of losses in line with relevant provisions.
第十二条银行的损失准备计提及核销数据应根据有关规定对外披露。
Article 48 a partner unilaterally withdrawing from partnership in violation of the provisions of the two preceding articles shall compensate for losses caused to the other partners.
第四十八条合伙人违反前二条规定，擅自退伙的，应当赔偿由此给其他合伙人造成的损失。
Article 2 Banks shall reasonably estimate possible loan loss and timely set aside provisions for loan losses in accordance with the prudent accounting principle.
第二条银行应当按照谨慎会计原则，合理估计贷款可能发生的损失，及时计提贷款损失准备。
Article 4 the calculation and measurement of capital adequacy ratios are on the basis of adequate provisions for various losses, including loan losses.
第四条商业银行资本充足率的计算应建立在充分计提贷款损失准备等各项损失准备的基础之上。
Article 4 the calculation and measurement of capital adequacy ratios are on the basis of adequate provisions for various losses, including loan losses.
第四条商业银行资本充足率的计算应建立在充分计提贷款损失准备等各项损失准备的基础之上。
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