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米妮涵 · 2021年10月14日

allownce和provison的关系

NO.PZ2020021601000019

问题如下:

Judith Yoo is a financial sector analyst writing an industry report.

Part of Yoo’s analysis focuses on Company XYZ, a global commercial bank, and its CAMELS rating, risk management practices, and performance.

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:

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:

C is correct.

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

Provision for loan losses 当期计提的贷款损失准备,是流量概念,是损益表的科目,相当于一个费用。每年在损益表中计提的 provision 会相应的增加资产负债表中的 allowance。——老师,在上一个问题中,提到这个,能否针对这句话 用图表来表示两者间的关系。

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纠纠_品职答疑助手 · 2021年10月15日

嗨,从没放弃的小努力你好:


这个表述很难用图来表示。

但是我建议可以做类比。

比如说这个关系有点像我们熟悉的income和equity的关系。

我们下一年的equity = 今年年初的equity + 今年的income,也就是我本来有点钱 + 今年赚的钱。

那么provision就有点相当于income

allowance就是有点相当于equity。

只是allowance和Provision都是代表损失。income是代表盈利而已。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

小呀小田螺 · 2021年12月22日

这里的trailed应该怎么理解?是不是就是滞后于的意思呢?看你的解释,既写了滞后于 后面又写了trailed 不太明白。做题的时候这个词没理解,所以有点不知道怎么选

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