Because it is a management judgment, the provision for loan losses can be used to manage a bank's earnings. (investopedia.com)
Many banks saw improved credit quality in the first quarter of 2011 leading to lower loan loss provisions. (investopedia.com)
And keep in mind that these potential losses come at a time when banks have put aside loan loss reserves to cover just 1.4 % of their lending portfolio, their lowest in years. (fortune.com)