我没有弄清Loan Loss Reserves & Loan Loss Provision 的区别。你了解吗？

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我没有弄清Loan Loss Reserves & Loan Loss Provision 的区别。你了解吗？

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关键词：Provision reserves Reserve VISION Serve loss amp loan reserves Provision

Loan loss reserve是个balance sheet account, 是Outstanding loans的contra-account所以一般是credit balance, Loan loss provision是个income statement account。增加loan loss reserve的时候借loan loss provision记录预期的当期损失。B/S accounts和I/S accounts差多了……

题主理解应收账款A/R，坏账准备Bad Debt Reserve，和坏账损失Bad Debt Expense之间的关系吗？会计原理上是一样的。

the loan loss reserve reflects management’s estimate of the losses inherent in a bank’s loan portfolio at a given moment of time. Banks charge off bad loans against the reserve rather than directly against earnings.

To adjust the loan loss reserve for increases in bad loans during a quarter or a year, banks make non-cash provisions to their loan loss reserves that, like other expenses, reduce earnings.

In a nutshell, loan loss provisions add to the reserve but reduce earnings. Charge-offs of bad loans reduce the reserve, and recoveries of loans that were written off in the past increase the reserve. Neither loan charge-offs nor recoveries directly affects earnings.