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erin_hi1990 · 2023年07月16日

请问allowance 和provision的区别是什么?

  1. CFA II
  2. FRA

NO.PZ2023040501000107

问题如下：

To assess Company XYZ’s risk management practices, Yoo reviews the loan loss analysis in Exhibit 4.


Based on Exhibit 4, a loan loss analysis for the last three years indicates that: (curriculum)

选项：

A.

Company XYZ has become less conservative in its provisioning for consumer loans.

B.

the provision for commercial loan losses has trailed the actual net charge-off experience.

C.

the cushion between the allowance and the net commercial loan charge-offs has declined.

解释：

The allowance for loan losses to net commercial loan charge-offs has been declining during the last three years, which indicates that the cushion between the allowance and the net commercial loan charge-offs has deteriorated.

2015 Consumer: Allowance for Loan Losses/Net Loan Charge-Offs=13,000/2,901=4.48

2016 Consumer: Allowance for Loan Losses/Net Loan Charge-Offs=11,500/2,505=4.59

2017 Consumer: Allowance for Loan Losses/Net Loan Charge-Offs=11,000/2,460=4.47

2015 Commercial: Allowance for Loan Losses/Net Loan Charge-Offs=169/44=3.84

2016 Commercial: Allowance for Loan Losses/Net Loan Charge-Offs=1,012/387=2.61

2017 Commercial: Allowance for Loan Losses/Net Loan Charge-Offs=1,540/1,060=1.45

2015 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=1,300/2,901=0.45

2016 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=2,000/2,505=0.80

2017 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=3,000/2,460=1.22

2015 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=95/44=2.16

2016 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=442/387=1.14

2017 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=1,100/1,060=1.04

请问allowance 和provision的区别是什么?

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1 个答案

王园圆_品职助教 · 2023年07月17日

同学你好，请看以下讲义截图黄色星星部分

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2024-05-17 06:58 1 · 回答

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2023-05-04 05:05 1 · 回答