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1 debt provisioning
відрахування в резерви на покриття втрат з боргів; резервування; створення резервів на покриття можливих втрат з кредитів -
2 bad debt provisioning
створення резервів на покриття безнадійних боргів; створення резервів на покриття збитків із непродуктивних кредитів
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