趙同學(xué)
2023-04-01 19:20cushion為什么是除法不是減法？
所屬：CFA Level II > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Nicholas助教
2023-04-02 21:17
該回答已被題主采納
同學(xué)，晚上好。
因?yàn)檫@里是用求解的比率來判斷，
Three ratios are helpful in assessing the quality of the allowance for loan losses:
The ratio of the allowance for loan losses to non-performing loans
The ratio of the allowance for loan losses to net loan charge-offs
The ratio of the provision for loan losses to net loan charge-offs
這些指標(biāo)越高越好，說明壞賬準(zhǔn)備很充分。三者的邏輯相同，都是代表備抵更多，準(zhǔn)備更充分的意思。
Provision for loan losses是記在利潤表中的貸款損失
Allowance for loan losses是記在資產(chǎn)負(fù)債表中的貸款壞賬準(zhǔn)備
Actual loan losses (i.e., charge-offs—net of recoveries) reduce the amount of the allowance for loan losses. 實(shí)際貸款損失（即扣除收回款項(xiàng)后的沖銷，即這里的net charge off）是減少貸款損失準(zhǔn)備金的金額。
A. Consumer相關(guān)的數(shù)據(jù)是逐年增加的，準(zhǔn)備是充分的
B. Commercial的部分從2.16到1.14到1.04是越來越小的，并不穩(wěn)定。
C. Allowance for loan losses數(shù)據(jù)Commercial部分從3.84到2.61到1.45，是逐漸下降的，和答案表述一致，因此選C。
加油，祝你順利通過考試~
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