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Use "provisioning" in a sentence
"The increase was mainly a result of the change in provisioning rules in Spain, where the central bank is asking lenders to fully recognize losses on bad loans 12 months after they have gone past due."
"Most of these funds were used to offset a € 276 million hit from the change in provisioning rules."
"BBVA said it had to set aside an extra € 198 million as a result of the change in provisioning rules."