By DANIEL LIBERTO

Reviewed by THOMAS BROCK

编写人：DANIEL LIBERTO

审核人：THOMAS BROCK

What Are General Provisions?

什么是一般准备金？

General provisions are balance sheet items representing funds set aside by a company as assets to pay for anticipated future losses. For banks, a general provision is considered to be supplementary capital under the first Basel Accord. General provisions on the balance sheets of financial firms are considered to be a higher risk asset because it is implicitly assumed that the underlying funds will be in default in the future.

一般准备金是资产负债表上的一个项目，表示公司留作资产用以弥补未来预计损失的资金。根据第一版巴塞尔协议规定，一般准备金属于银行的附属资本。由于默认假设基础资金未来会出现违约，金融企业资产负债表上的一般准备金被视为高风险资产。

KEY TAKEAWAYS

关键要点

·General provisions are balance sheet items representing funds set aside by a company as assets to pay for anticipated future losses.

一般准备金是资产负债表上的一个项目，表示公司留作资产用以支付未来预计损失的资金。

·The amounts set aside are based on estimates of future losses.

预留金额是基于对未来损失的估计。

·Lenders are required to set up general provisions every time they make a loan in case borrowers default.

贷款人每次发放贷款都需要设立一般准备金，以防借款人违约。

·The act of creating general provisions has been declining since regulators prohibited basing provision level estimates on past experiences.

由于监管机构禁止基于以往经验估计准备金水平，越来越少的金融企业会设立一般准备金。

Understanding General Provisions

了解一般准备金

In the business world, future losses are inevitable, whether it be for the falling resale value of an asset, malfunctioning products, lawsuits, or a customer that can no longer pay what it owes. To account for these risks, companies must ensure they have enough money set aside.

在商界，未来损失是不可避免的，比如，资产经转售后价值下降、产品出现故障、诉讼，或者客户无法偿还欠款。因此，公司必须确保预留足够的资金来应对这些风险。

Companies cannot, however, simply recognize a provision whenever they see fit. Instead, they must follow certain criteria laid out by regulators. Both generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS) layout guidelines for contingencies and provisions. GAAP lays out its information in Accounting Standards Codification (ASC) 410, 420, and 450, and IFRS lays out its information in International Accounting Standard (IAS) 37.

但是，公司不是简单地在其认为合适的时候确认准备金，而是需要遵循监管机构制定的特定规则。公认会计准则（GAAP）和国际财务报告准则（IFRS）均针对或有事项和准备制定了指南，比如，GAAP会计准则汇编（ASC）410、420和450，以及IFRS国际会计准则（IAS）37。

Recording General Provisions

一般准备金的列示

Provisions are created by recording an expense in the income statement and then establishing a corresponding liability in the balance sheet. Account names for general provisions either vary with the type of account or may be listed as a consolidated figure in parentheses next to accounts receivable, the balance of money due to a firm for goods or services delivered or used but not yet paid for by customers.

在损益表记录费用，然后在资产负债表设立相应的负债，即可创建准备金。一般准备金的科目名称随科目类型的不同而不同，也可作为应收账款旁括号内的合并数据列示，其中，应收账款是公司因交付或使用的商品或服务未经客户付款而应获得的资金余额。

A company that records transactions and works with customers through accounts receivables may show a general provision on the balance sheet for bad debts or for doubtful accounts. The amount is uncertain since the default has not yet occurred, but it is estimated with reasonable accuracy.

公司通过应收账款记录交易并与客户合作的，可能会在资产负债表列示坏账一般准备金或呆账一般准备金。由于违约尚未发生，具体数额无法确定，但其估计具有合理的准确性。

In the past, a company might have analyzed write-offs from the prior accounting year when establishing general provisions for doubtful accounts in the current year. However, IAS 39 now prohibits creating general provisions based on past experiences due to the subjectivity involved in creating the estimates. Instead, the reporting entity is required to carry out an impairment review to determine the recoverability of the receivables and any associated provisions.

过去，公司在设立本年度呆账一般准备金时可能会分析上一会计年度的冲销情况。但是，估计具有主观性，IAS 39现在禁止基于以往经验创建一般准备金，而是要求报告实体进行减值评估，用以确定应收账款的可回收性和任何相关准备金。

Companies providing pension plans may also set aside a portion of business capital for meeting future obligations. If recorded on the balance sheet, general provisions for estimated future liability amounts may be reported only as footnotes on the balance sheet.

公司提供养老金计划的，也可以预留一部分企业资金来履行未来义务。预计未来负债的一般准备金若在资产负债表上列示，可仅以脚注形式列报。

Banks and Lenders Requirements

银行与贷款人要求

Because of international standards, banks and other lending institutions are required to carry enough capital to offset risks. The standard may be met by indicating on the balance sheet either an allowance for bad debts or a general provision. The reserve funds provide backup capital for risky loans that may default.

依据国际标准，银行和其他贷款机构需持有足够的资本来抵消风险，为此，可在资产负债表列示坏账准备金或一般准备金。储备金是有关可能违约的高风险贷款的备用金。

General Provisions vs. Specific Provisions

一般准备金与专项准备金

As the name suggests, specific provisions are created when specific future losses are identified. Receivables may be logged as such if a certain customer faces serious financial problems or has a trade dispute with the entity.

从字面上可以看出，专项准备金是为确定未来特定损失而设立的。如果某个客户面临严重的财务问题，或与该实体存在贸易纠纷，应收账款可能会按照这种方式记录。

The balances may be noted by examining an aged receivable analysis detailing the time elapsed since creating the document. Long-outstanding balances may be included in the specific provision for doubtful debts.

余额可通过应收账款账龄分析法依据自创建单据以来的时间长短进行记录。长期未清偿余额可计入呆账专项准备金。

However, specific provisions may not be created for the entire amount of the doubtful receivable. For example, if there is a 50% chance of recovering a doubtful debt for a certain receivable, a specific provision of 50% may be required.

但是，不得对可疑应收账款的全部金额计提专项准备金。比如，如果某项应收账款有50%的机会收回呆账，可能需要计提50%的专项准备金。

For banks, generic provisions are allocated at the time a loan is approved, while specific provisions are created to cover loan defaults.

对于银行来说，一般准备金是在批准贷款时分配的，而专项准备金是为了弥补贷款违约损失而设立的。

Special Considerations

特殊考虑事项

Provisions have often created a lot of controversies. In the past, creative accountants have used them to smooth out profits, adding more provisions in a successful year and limiting them when earnings were down.

准备金常常引发很多争议。过去，富有创造力的会计师曾利用准备金平滑利润，在业绩好的年份增加准备金，在收益下降时减少准备金。

Accounting regulators have been cracking down on this. New requirements prohibiting subjective estimates have led to a decline in the number of general provisions created.

会计监管机构一直对这种行为进行严厉打击。新要求禁止进行主观估计，一般准备金的数量也在减少。