如果这三个Ratio中间出现了conflict，应该优先看哪一个Ratio呢

问题如下：

Johansson asks Smith to assess the asset quality and adequacy of the allowance for loan losses for three international banks. The ratios are presented in Exhibit 1.

The bank which is more conservative is:

选项：

A.

Bank A.

B.

Bank C.

C.

Bank B.

解释：

Net charge-offs of loans are less discretionary indicators of loan quality than the allowance for loan losses. For bank A, the ratio of 11.45 shows an ample cushion between the allowance and the net loan charge-offs. The proportion of the provision to charge-offs is the highest in the three banks. This indicates that the bank A is more conservative in its provisioning.