即呆、坏账准备金的提取比率，如我国现行上市公司的应收账款坏账准备金的提取比率为9%，即：按应收账款余额的9%计提坏账准备，提取的准备金进入当期损益。是银行贷款可能发生的呆、坏账准备金，是银行谨慎性考虑防风险的一个方面，也是反应业绩真实性的一个量化指标。
拨备覆盖率 Provision coverage ; Preparation of coverage
不良贷款拨备覆盖率 NPL Provisioning Coverage Ratio
统一拨备覆盖率 consolidated coverage
即不良贷款拨备覆盖率 NPL Provision coverage
波动性股市的平均历史回报率，是计算资金成本和未来养老金负债拨备的重要数据。
The average historic return on the volatile equity market is central to calculations of the cost of capital and provision for future pension liabilities.
新的拨备覆盖率要求不仅做实了利润和资本，同时也限制了高风险贷款的增长。
New coverage ratio requirements not only increase Banks' capital quality, but also dissuade risky volume growth.
贷款损失拨备覆盖率大幅提高，城市商业银行贷款损失拨备覆盖率也达到114%；
The loan loss preparation coverage fraction enhances largely, city commercial banks loan loss provisions also achieves 114%;
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