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While the creation of a £4.8bn central contingency fund, in addition to £8.4bn "risk provision" for individual projects, was a "positive step", it questioned whether this would be large enough to absorb costs in the event of unexpected delays.
More detail is particularly notable throughout the sections of the guidelines outlining identification of suicide risk, provision of initial assistance and talking with the suicidal person, giving more specific information as to when, where and how actions should be carried out.
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The loan impairment and other credit risk provisions were down 30% on the same period last year, reaching $5.3bn.
Risk provisions are deducted from profit, but if no losses materialize, the money will be added back in future years.
The group said it has now ceased all commercial real estate lending, which accounts for about 75% of the increase in its credit risk provisions.
The bulk of this was caused by problems in the US, where impairment charges and other risk provisions rose by 79% to $11.7bn.
The bank also set aside $13.9 billion in credit risk provisions and said the timing and scale of a recovery in the wider economy remained "highly uncertain".
In addition to weaker car markets, BMW booked 1.1 billion euros in expenses in the fourth quarter for "risk provisions" and personnel costs.
Charges for loan impairments and other credit risk provisions were $7.5 billion, $6.4 billion lower than in the first half of 2009, the bank said.
HSBC said that its total loan impairment charges and credit risk provisions rose to $6.34 billion in the first half from $3.89 billion a year earlier, with more bankruptcies in Britain and the United States and higher Latin American lending contributing to the increase.
Net income fell to $7.7 billion, or 65 cents a share, compared with $10.9 billion, or 95 cents a share, in the first half of last year as loan impairment charges and other credit risk provisions increased 58percentt.
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