Additions to loan-loss reserves are an expense on the income statement.    From Wordnik.com.  [Banks' Unnerving Reserving] Reference

"Commercial banks are still going to have to build loan-loss reserves.".    From Wordnik.com.  [Stocks Surge in Broad Rally] Reference

But the SEC worries that banks can use loan-loss provisions to smooth earnings.    From Wordnik.com.  [Revamp Would Help Banks Boost Reserves] Reference

WaMu also increased its loan-loss provision in response to tumbling home prices.    From Wordnik.com.  [Five Banks Post Losses -- and Their Stocks Soar] Reference

"We expect banks to build loan-loss reserves as long as charge-offs rise," he said.    From Wordnik.com.  [Loan-Loss Reserves Are Slowing at Banks] Reference

The Wilmington, Del., company was hurt by a quadrupling of its loan-loss provisions.    From Wordnik.com.  [Russell 2000 Jumps 6.6% on Week] Reference

At least, however, the bank can funnel investment-banking profits into loan-loss reserves.    From Wordnik.com.  [A Favorable Trade-Off for J.P. Morgan] Reference

The bank's results have suffered the past several quarters on increased loan-loss provisions.    From Wordnik.com.  [UCBH Leaders Quit;] Reference

In 1998, when SunTrust wanted to make an acquisition, its loan-loss reserve came under SEC scrutiny.    From Wordnik.com.  [Revamp Would Help Banks Boost Reserves] Reference

Regulators, Mr. Dugan said in his prepared remarks, need to make loan-loss provisioning more counter-cyclical.    From Wordnik.com.  [OCC's Dugan Suggests Changes to Loan-Loss Rules] Reference

To guard against losing money on bad loans, banks make loan-loss provisions, estimating the amount they could lose.    From Wordnik.com.  [Two Nordic banks post declines in earnings] Reference

The increase in loan-loss reserves was paced by a significant increase in the number of troubled assets held by the industry.    From Wordnik.com.  [Thrifts Posted Record Losses in 2008] Reference

That restriction means bank earnings get hit with rising loan-loss provisions in bad times, usually when revenue also declines.    From Wordnik.com.  [Revamp Would Help Banks Boost Reserves] Reference

The problems have forced the country's major lenders to increase loan-loss provisions as they brace for further corporate fallout.    From Wordnik.com.  [Crunch Bounces Around in Australia] Reference

Even banks with high loan-loss rates can survive the crisis if they can bring in revenue that exceeds losses on a quarterly basis.    From Wordnik.com.  [Stress Tests Flash a Lot More Red] Reference

Mr. Silady is bracing for a new storm -- higher loan-loss provisions tied to residential-construction loans piling up on bank books.    From Wordnik.com.  [A Fund Manager's Worst Nightmare] Reference

The loan-loss reserve ratio at the Cleveland bank was 3.5% of total loans, compared with 4.3% at J.P. Morgan and 5.6% at Citigroup Inc.    From Wordnik.com.  [Loan-Loss Reserves Are Slowing at Banks] Reference

The regional bank's first-quarter loss narrowed, beating analysts 'estimates, thanks to improving revenue and reduced loan-loss provisions.    From Wordnik.com.  [Boeing, United Technologies Buoy Dow] Reference

Both Fifth Third and Keycorp, both also based in Ohio, swung to losses in the second quarter amid loan defaults and boosts in loan-loss provisions.    From Wordnik.com.  [Some Hit Hardest Are Looking] Reference

Nonetheless, the next stage for the industry will come when loan-loss provisions are finally out of the way, but it's difficult to determine when that will be.    From Wordnik.com.  [Financials Slip But Don't Trip On Greece] Reference

High expenses for loan-loss provisions, sizable losses in trading accounts, and large writedowns of goodwill and other assets all contributed to the industry's net loss.    From Wordnik.com.  [Hale "Bonddad" Stewart: Banking Is In Critical Condition] Reference

The percentage decline in loan-loss reserves, FBR Capital Markets analysts wrote in a research report, is "increasing our concerns" about bank profits in the second half.    From Wordnik.com.  [Loan-Loss Reserves Are Slowing at Banks] Reference