If we look only at the LFGV loan category, and generously assume that all of the new bad debt provisions applied to LGFV loans, the results are striking.

FORBES: Chinese Banks' Illusory Earnings

His strategy: Restrain wages and bad-debt provisions and develop new sources of income.

CNN: BUSINESS FORECAST '96

Sainsbury's said the loss reflected increased provisions for bad customer debt.

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It said profit for the rest of this year would be "shaped by ongoing pressure on revenues" including provisions set aside for bad debt and restructuring costs.

BBC: Commerzbank pushed into loss by cost of job cuts