What is recorded in the current profit and loss should be the asset impairment loss! Asset impairment reserve is a preparation, which should appear in the balance sheet as a deduction of the corresponding assets according to the difference; And asset impairment should appear in the income statement!
Second, the difference between loan impairment balance and reserve balance
Loan impairment balance refers to the balance after loan impairment and the balance after impairment reserve.
Reserve balance, this is another concept. The amount of money reserves in general banks is related to reserves, and the central bank requires that a certain deposit reserve ratio must be reached.
3. What is the difference between the provision coverage ratio and the loan loss reserve adequacy ratio?
The provision coverage ratio is actually the utilization rate of bank loans that may occur in bad debt provision. The loan provision ratio is actually the extraction ratio of bad debts and Shenzhen Stock Exchange provision, which refers to the ratio of loan loss provision balance to loan balance, and is one of the important regulatory indicators reflecting the provision provision level of commercial banks.
Loan provision ratio = loan loss reserve balance/loan balance x 100%. Loan provision ratio, non-performing loan ratio and provision coverage ratio are all important asset quality supervision indicators in the banking industry, but their meanings are different.
For example, the 20 1 1 annual report of Minsheng Bank shows that its non-performing loan ratio =0.63%, provision coverage ratio =357.29%, and loan provision ratio =2.23%.
4. Please briefly answer the difference and connection between loan loss reserve and loan loss reserve?
The loan loss reserve is accrued every year, accounting for 5% of the loan scale. Loan reserve is the reserve for loan losses. Loan loss reserve and loan loss reserve are the same, and there is no difference. The loan loss reserve is the difference between the book value of the loan and the present value of the estimated future recoverable amount. The extraction of loan loss reserve is the result of risk classification, which comprehensively considers the borrower's repayment ability, willingness to repay, repayment of loan principal and interest, market price of collateral and support of guarantor. , analyze its risk degree and recovery possibility to judge whether the loan is impaired and make reasonable provision. The process of loan risk is essentially a process in which banks identify the expected loss of loans and evaluate the actual value of loans. The loan loss reserve is to offset the expected loss of the loan. 1. Special reserve Special reserve refers to the loan loss reserve accrued for different types of loans according to their inherent loss degree or historical loss probability according to the loan risk classification results. Special reserves do not have the nature of capital and cannot be included in the capital base. At the same time, when calculating risky assets, the special reserve should be deducted from the corresponding loan portfolio. The special reserve reflects the difference between the book value of the loan and the actual evaluation value, or the internal loss of the loan, and can no longer be used to make up for other losses of the bank in the future. Its nature is the same as the depreciation of fixed assets. 2. Special reserve Special reserve is a loan loss reserve drawn according to a certain proportion for specific risks in the loan portfolio. Special reserve is different from ordinary reserve and special reserve. Special reserve is not the reserve that commercial banks often withdraw. Under special circumstances, commercial banks only set aside special reserves. The special reserve is accrued on the basis of the special reserve according to the inherent loss of the loan. 3. General reserve General reserve, also known as general reserve, is a loan loss reserve drawn according to a certain proportion of the loan balance. At present, the non-performing loan reserve drawn by commercial banks in China according to the loan balance 1% is equivalent to the general reserve. Due to the capital nature of the general loss reserve to a certain extent, the general reserve can be included in the secondary capital of the capital base of commercial banks, but the general reserve included cannot exceed 65,438+0.25% of the weighted risk assets, and the excess is no longer included. General loss reserve is a general reserve to make up for the loss of loan portfolio. The inherent loss of the loan targeted by the general loss reserve is uncertain. Therefore, the ordinary loan loss reserve has the nature of capital to a certain extent, and can be used to make up for the future losses of banks to a certain extent.