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1·For example, Bank of China has roughly the same size of loan book as JPMorgan Chase or Citigroup, but only around half the level of bad-debt reserves.

例如，中国银行的贷款总额大致相当于摩根大通或花旗集团，但坏账储备金只有大约一半。

2·Dealing account and drawing bad debt provision are all basic essential factors for bank to control risks. The Ministry of Finance has promulgated several Provisions on Loan Loss Reserves.

对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素，财政部已多次颁布了有关的管理办法。