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With Lloyds making a provision of £3.2bn, observers are now expecting the total bill to double to about £9bn.
EDF, the largest Western power generator, reported a 47 percent drop in first-half net profit after making a provision of €1.1 billion related to financing delays on nuclear projects in the United States.
However, the auditors added that "management are confident that the treatment which has been adopted is correct". Nevertheless, the company started making a provision in the next few years for a bigger tax bill but without disclosing it in its statutory accounts.
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(On October 14th BankAmerica made a provision of $1.4 billion against credit losses in the third quarter).
It has made a provision of up to £13m as a possible payment.
But he made a provision for a flagrant foul if "there was evident intent to injure the person".
Last year, Serco made a provision of £136m against the contract under Mr Soames's "onerous contract provision" review of the business, which it said reflected future losses.
For example, Spain allows its banks to make a provision at the inception of a loan putting money aside for a rainy day.
"Benefits of that nature may well be appropriate, and states are able to make a provision for the determination of those kinds of rights," Mr. Romney said Wednesday.
If the loans are valued at par or above, there is no need to make a provision, wherever they are kept in the bank.
"Benefits of that nature may well be appropriate," he said, "and states are able to make a provision for the determination of those kinds of rights".
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com