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Banks should make provision for general reserves on a quarterly basis, and the year-end balance of general reserves should not be less than 65,438+0% of the year-end loan balance; Banks can draw special reserves quarterly with reference to the following proportions: for loans of concern, the drawing ratio is 2%; For loss loans, the provision rate is 100%. Provision coverage ratio = (general provision+special provision+special provision)/(subprime loan+doubtful loan+loss loan) × 100%. Commercial banks need to estimate the proportion of non-performing loans in loan assets according to methods such as "one overload and two deadbeats", "five-level classification" or stricter "twelve-level classification", and make provision according to the risk of becoming bad loans. Due to the different accrual standards of different banks, the comparability of provision coverage ratio between different banks is not strong. Investors should pay more attention to the comparison between the non-performing loan ratio and provision coverage ratio of specific banks and their own historical data to see whether it has improved or deteriorated. As the provision for non-performing loans will be directly included in the income statement to offset the current profits, the provision is still a very important factor affecting the performance of banks.
When the non-performing loan ratio rises, the provision made will also rise, and the profits of banks will decline. On the contrary, the decline of non-performing loan ratio will reduce the pressure on banks to make provision, thus making a positive contribution to profits. In view of this, sometimes banks will adjust their profits by changing the provision standard. If investors find that the bank's non-performing loan ratio and provisions have dropped extremely rapidly, creating a "false" profit growth, don't be fooled by this. For example, in the third quarter of 2006, SDB's net profit soared by 65,438+0.97% mainly by reducing provisions, while the profit before provisions actually increased by only 27%. This "high growth" will not bring tangible returns to investors, but will make people worry about the potential risks of their future performance. Trust companies implement balance ratio management for financing bank-trust financial cooperation business, that is, the balance of financing business accounts for no more than 30% of the balance of bank-trust financial cooperation business; Trust companies that exceed the above ratio shall immediately stop their business until they meet the prescribed ratio requirements.