开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

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。

1 个答案
已采纳答案

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。

----------------------------------------------
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

  • 1

    回答
  • 0

    关注
  • 556

    浏览
相关问题

NO.PZ2020021601000019 问题如下 Juth Yoo is a financisector analyst writing instry report. Part of Yoo’s analysis focuses on Company XYZ, a globcommercibank, anits CAMELS rating, risk management practices, anperformance. To assess Company XYZ’s risk management practices, Yoo reviews the loloss analysis in Exhibit 4.Baseon Exhibit 4, a loloss analysis for the last three years incates that: A.Company XYZ hbecome less conservative in its provisioning for consumer loans. B.the provision for commercilolosses htrailethe actunet charge- off experience. C.the cushion between the allowananthe net commercilocharge- offs hcline C is correct.The allowanfor lolosses to net commercilocharge- offs hbeen clining ring the last three years, whiincates ththe cushion between the allowananthe net commercilocharge- offs hteriorate2015 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=13,000/2,901=4.482016 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=11,500/2,505=4.592017 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=11,000/2,460=4.472015 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=169/44=3.842016 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=1,012/387=2.612017 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=1,540/1,060=1.452015 Consumer: Provision for LoLosses/Net LoCharge-Offs=1,300/2,901=0.452016 Consumer: Provision for LoLosses/Net LoCharge-Offs=2,000/2,505=0.802017 Consumer: Provision for LoLosses/Net LoCharge-Offs=3,000/2,460=1.222015 Commercial: Provision for LoLosses/Net LoCharge-Offs=95/44=2.162016 Commercial: Provision for LoLosses/Net LoCharge-Offs=442/387=1.142017 Commercial: Provision for LoLosses/Net LoCharge-Offs=1,100/1,060=1.04 如题

2024-05-23 15:08 1 · 回答

NO.PZ2020021601000019 问题如下 Juth Yoo is a financisector analyst writing instry report. Part of Yoo’s analysis focuses on Company XYZ, a globcommercibank, anits CAMELS rating, risk management practices, anperformance. To assess Company XYZ’s risk management practices, Yoo reviews the loloss analysis in Exhibit 4.Baseon Exhibit 4, a loloss analysis for the last three years incates that: A.Company XYZ hbecome less conservative in its provisioning for consumer loans. B.the provision for commercilolosses htrailethe actunet charge- off experience. C.the cushion between the allowananthe net commercilocharge- offs hcline C is correct.The allowanfor lolosses to net commercilocharge- offs hbeen clining ring the last three years, whiincates ththe cushion between the allowananthe net commercilocharge- offs hteriorate2015 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=13,000/2,901=4.482016 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=11,500/2,505=4.592017 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=11,000/2,460=4.472015 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=169/44=3.842016 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=1,012/387=2.612017 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=1,540/1,060=1.452015 Consumer: Provision for LoLosses/Net LoCharge-Offs=1,300/2,901=0.452016 Consumer: Provision for LoLosses/Net LoCharge-Offs=2,000/2,505=0.802017 Consumer: Provision for LoLosses/Net LoCharge-Offs=3,000/2,460=1.222015 Commercial: Provision for LoLosses/Net LoCharge-Offs=95/44=2.162016 Commercial: Provision for LoLosses/Net LoCharge-Offs=442/387=1.142017 Commercial: Provision for LoLosses/Net LoCharge-Offs=1,100/1,060=1.04 能否只考虑commercial的情况?

2024-04-23 10:01 1 · 回答

NO.PZ2020021601000019 问题如下 Juth Yoo is a financisector analyst writing instry report. Part of Yoo’s analysis focuses on Company XYZ, a globcommercibank, anits CAMELS rating, risk management practices, anperformance. To assess Company XYZ’s risk management practices, Yoo reviews the loloss analysis in Exhibit 4.Baseon Exhibit 4, a loloss analysis for the last three years incates that: A.Company XYZ hbecome less conservative in its provisioning for consumer loans. B.the provision for commercilolosses htrailethe actunet charge- off experience. C.the cushion between the allowananthe net commercilocharge- offs hcline C is correct.The allowanfor lolosses to net commercilocharge- offs hbeen clining ring the last three years, whiincates ththe cushion between the allowananthe net commercilocharge- offs hteriorate2015 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=13,000/2,901=4.482016 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=11,500/2,505=4.592017 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=11,000/2,460=4.472015 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=169/44=3.842016 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=1,012/387=2.612017 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=1,540/1,060=1.452015 Consumer: Provision for LoLosses/Net LoCharge-Offs=1,300/2,901=0.452016 Consumer: Provision for LoLosses/Net LoCharge-Offs=2,000/2,505=0.802017 Consumer: Provision for LoLosses/Net LoCharge-Offs=3,000/2,460=1.222015 Commercial: Provision for LoLosses/Net LoCharge-Offs=95/44=2.162016 Commercial: Provision for LoLosses/Net LoCharge-Offs=442/387=1.142017 Commercial: Provision for LoLosses/Net LoCharge-Offs=1,100/1,060=1.04 A中说的ratio我看前两年都是小于1的,后面在慢慢大于1,虽然说是不断增加的(这个是好事),但是前两年总归是小于1的呀,说明的就是公司计提的损失准备小于了真实的坏账发生额,是不好的一件事情,所以就不应该是conservative呀?还是说只要趋势是增加的就说明是conservative的?不论大于1还是小于1?

2024-03-18 11:22 1 · 回答

NO.PZ2020021601000019问题如下Juth Yoo is a financisector analyst writing instry report. Part of Yoo’s analysis focuses on Company XYZ, a globcommercibank, anits CAMELS rating, risk management practices, anperformance. To assess Company XYZ’s risk management practices, Yoo reviews the loloss analysis in Exhibit 4.Baseon Exhibit 4, a loloss analysis for the last three years incates that: A.Company XYZ hbecome less conservative in its provisioning for consumer loans. B.the provision for commercilolosses htrailethe actunet charge- off experience. C.the cushion between the allowananthe net commercilocharge- offs hcline C is correct.The allowanfor lolosses to net commercilocharge- offs hbeen clining ring the last three years, whiincates ththe cushion between the allowananthe net commercilocharge- offs hteriorate2015 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=13,000/2,901=4.482016 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=11,500/2,505=4.592017 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=11,000/2,460=4.472015 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=169/44=3.842016 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=1,012/387=2.612017 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=1,540/1,060=1.452015 Consumer: Provision for LoLosses/Net LoCharge-Offs=1,300/2,901=0.452016 Consumer: Provision for LoLosses/Net LoCharge-Offs=2,000/2,505=0.802017 Consumer: Provision for LoLosses/Net LoCharge-Offs=3,000/2,460=1.222015 Commercial: Provision for LoLosses/Net LoCharge-Offs=95/44=2.162016 Commercial: Provision for LoLosses/Net LoCharge-Offs=442/387=1.142017 Commercial: Provision for LoLosses/Net LoCharge-Offs=1,100/1,060=1.04请A的conservative?

2024-03-08 21:37 1 · 回答

NO.PZ2020021601000019 问题如下 Juth Yoo is a financisector analyst writing instry report. Part of Yoo’s analysis focuses on Company XYZ, a globcommercibank, anits CAMELS rating, risk management practices, anperformance. To assess Company XYZ’s risk management practices, Yoo reviews the loloss analysis in Exhibit 4.Baseon Exhibit 4, a loloss analysis for the last three years incates that: A.Company XYZ hbecome less conservative in its provisioning for consumer loans. B.the provision for commercilolosses htrailethe actunet charge- off experience. C.the cushion between the allowananthe net commercilocharge- offs hcline C is correct.The allowanfor lolosses to net commercilocharge- offs hbeen clining ring the last three years, whiincates ththe cushion between the allowananthe net commercilocharge- offs hteriorate2015 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=13,000/2,901=4.482016 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=11,500/2,505=4.592017 Consumer: Allowanfor LoLosses/Net LoCharge-Offs=11,000/2,460=4.472015 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=169/44=3.842016 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=1,012/387=2.612017 Commercial: Allowanfor LoLosses/Net LoCharge-Offs=1,540/1,060=1.452015 Consumer: Provision for LoLosses/Net LoCharge-Offs=1,300/2,901=0.452016 Consumer: Provision for LoLosses/Net LoCharge-Offs=2,000/2,505=0.802017 Consumer: Provision for LoLosses/Net LoCharge-Offs=3,000/2,460=1.222015 Commercial: Provision for LoLosses/Net LoCharge-Offs=95/44=2.162016 Commercial: Provision for LoLosses/Net LoCharge-Offs=442/387=1.142017 Commercial: Provision for LoLosses/Net LoCharge-Offs=1,100/1,060=1.04 如题

2024-03-01 23:15 1 · 回答