If the creditor has made provision for the impairment of the credit, he shall first offset the aforesaid difference against the impairment provision, then include the shortfall in the current profits and losses.

 
  • 债权人已对债权计提减值准备的,应当先将该差额冲减减值准备,减值准备不足以冲减的部分,计入当期损益。
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