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According to the provisions of the legal system of enterprise income tax, () of the following assets of financial enterprises are allowed to withdraw loan loss reserves before tax.
Answer: a, b

Analysis of entrusted loans, agency loans, investment bonds, dividends receivable, reserves turned over to the central bank, creditor's rights and equity divested by financial enterprises, financial discounts receivable, central bank funds and other assets that do not bear risks and losses, and loan loss reserves shall not be deducted before enterprise income tax.