Senior lecturer of ‘Finance ’department, Banking and Finance Academy of the Republic of Uzbekistan
Online published on 27 September, 2019.
This article is devoted to the consideration of the development of loan loss provisioning at commercial banks and issues of their taxation. In addition, the article analyzes the issues of losses on bank loans in terms of the amount of profitability and its distribution, economic conditions, as well as determining relation to the regulatory capital. Moreover, this research views different approaches to deducting reserves on loan loss provisioning when taxing profit of banks.
Standard loan, sub-standard loan, unsatisfactory loan, doubtful loan, non-performing loan, special reserves, profit subject to tax, tax deductions
