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 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。
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