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.
the provision for commercial loan losses has trailed the actual net charge-off experience.
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
recovery我看在计算的时候是加上，所以这样的话是增加了坏账准备呀，但按道理来说recovery应该是能收回来的贷款，所以不是坏账啊
