Article 8 Banks shall institute the prudent system of provisioning for loan losses based on risk-based classification of loans.
第八条银行应以贷款风险分类为基础，建立审慎的贷款损失准备制度。
Finally, it compares the practice in provisioning and the theoretical approach to provision for loan losses in brief.
最后结合银行信贷损失准备计提的实践，对理论方法与实践中的作法进行了简要的评析。
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