Under normal circumstances, the provision for bad debts adopts the balance percentage method. If the accrual ratio is relatively simple, it can be directly accrued according to a certain proportion of the ending balance of accounts receivable (1%-5%), or it can be set according to the aging, such as 3% within one year, 5% within 1-2 years, and more than two years 10%. The specific proportion can be determined by the company itself.

2. What is the proportion of the limited liability company's provision?

Guiding Opinions of the China Banking Regulatory Commission and the People's Bank of China on the Company's Pilot Project [2008] No.23 Company shall, in accordance with relevant regulations, establish a prudent and standardized asset classification system and provision system, accurately classify assets, fully make provision for bad debts, and ensure that the adequacy ratio of provision for asset losses is always above 65,438+000%, fully covering risks. No other regulations are required.

Three, inclusive small and micro enterprise loan bad tolerance standard is

3 percentage points burned into the shaft. The tolerance standard for non-performing loans of Pratt & Whitney small and micro enterprises is less than 3 percentage points. Inclusive loans for small and micro enterprises are loans issued by banking financial institutions to small and micro enterprises in the year, which are used for loans with high production and business activities and units below (inclusive).

Four. Allowance impairment rate of Pratt & Whitney small and micro loan enterprises

Increase support for small and micro loans. Constantly bring forth the old and bring forth the new

Increase the amount of refinancing by supporting agriculture and supporting small businesses. Increase the financial support ratio of inclusive microfinance support tools from 1% to 2%, that is, the People's Bank of China will provide financial support according to 2% of the incremental balance of inclusive microfinance of relevant local corporate banks (including inclusive microfinance formed by delaying the repayment of principal and interest), so as to better guide and support local corporate banks to issue inclusive microfinance.