Provision refers to the part of funds used to cover the expected loss (EL) of loans (part of economic capital is used to compensate for unexpected losses and the rest is used to maintain normal operations). The more advanced practice of Chinese banks is generally to estimate the loss of each debt of corporate loans, and to accrue the same amount as the loss, and to accrue personal loans according to different loan classification grades multiplied by the weight stipulated in the Basel Capital Accord. The principle of withdrawing off-balance-sheet assets is similar to that of personal loans.