Spurred by the regulator, Chinese banks are upping their bad loan provisions, in anticipation of trouble down the road. 受银监会鞭策，中国银行正在计提他们的坏帐准备，以预期他们接下路途中的麻烦。
Provision for bad debts shall be accounted for separately and stated in the balance sheet as a deduction from receivables or loans. 坏帐准备应当单独核算，并在资产负债表中作为应收款项或者放款项目的减项单独反映。
