Dealing account and drawing bad debt provision are all basic essential factors for bank to control risks. The Ministry of Finance has promulgated several Provisions on Loan Loss Reserves.

对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素，财政部已多次颁布了有关的管理办法。

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

那么，建设贷款占到有形资产和贷款损失准备金的53%；现在为65%-70%。

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If so, firms like Capital One could look forward to sharply higher earnings as lower defaults would allow lenders to ease off on the expense of building their loan-loss reserves.

果真如此的话，那么Capital One等公司的收益预计将大幅上升，因为较低的违约率可以减轻信用卡贷款发放公司在提取贷款损失准备金方面的压力。

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Capital One's management recently increased loan loss reserves after it underestimated the severity of unemployment and housing declines.

FORBES: Right Moves, Wrong Time

Not until page 111 of the 2010 10-K does one see details on how the companies loan loss reserves, aka valuation allowances change.

FORBES: Fun With Loan Loss Reserves, Or Why Not To Buy Principal Financial

Citigroup (NYSE:C), audited by KPMG for the last forty-one years, posted a profit for its third consecutive quarter after cutting its loan loss reserves.

FORBES: KPMG, Citigroup, and Taxes: How Quickly We Forget