The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement 坏帐准备金在会计报表中作为应收帐款的备抵项目列示。
A lower rate for bad loans . china has a huge problem with bad loans - - about 20 percent of all loans 第四条，印度的坏帐率比中国低很多，而中国所有贷款里面有20 %是坏帐，非常严重。
Concerns are mounting that the boom could cause property bubbles that weigh down banks with bad debt when they burst 人们担心一旦经济增长导致的泡沫经济爆发，银行将会被坏帐所累。
Separately , we propose to reduce the assumed default rate under the scheme in order to raise the aggregate amount of guarantees 信贷保证计划的假设坏帐率，加大计划下的信贷保证总额上限。
This generally derived from an increase in net interest and fee income and a significant drop in the bad debt charge 盈利增加，主要是因为净利息及费用收入增加，以及呆坏帐比率大幅下降。
Separately , we propose to reduce the assumed default rate under the scheme in order to raise the aggregate amount of guarantees 信贷保证计划的假设坏帐率，加大计划下的信贷保证总额上限。
Looking ahead , it is expected that bad debt charges will continue to fall as the asset quality of banks improves further 展望未来，相信随银行的资产质素进一步改善，呆坏帐准备会继续减少。
As a result of the overall decline in problem loans , the aggregate bad debt charge for the banking sector fell sharply in 2000 由于整体问题贷款减少，银行体系的整体呆坏帐准备在2000年大幅下降。
Ultimately , basel ii should help lower banks bad debt charge and improve profitability and thereby shareholder value 资本协定二最终应能帮助银行降低呆坏帐损失及改善盈利，从而得以提高股东价值。
