圓同學(xué)
2023-10-17 11:45截屏中的題涉及的題目，什么, Charge off之類(lèi)的，能否放棄？？ 根本根本搞不清，基礎(chǔ)班也沒(méi)講。
所屬：CFA Level II > Financial Statement Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Nicholas助教
2023-10-19 09:24
該回答已被題主采納
同學(xué)，早上好。
可以的，這部分考察不多。邏輯解釋如下：
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(shuō)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(rùn)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(xiāo)，即這里的net charge off）是減少貸款損失準(zhǔn)備金的金額。
加油，祝你順利通過(guò)考試~
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