Provisions of bank loans

In this thesis, it?s aimed to investigate the serves of banks, provision of loans,Basel I and Basel II Standards and applying of provisions to other country andTurkey.This study discusses four big banks?, which choose in Turkish Bank System,1998-2001 datas appraised to angle of loans provisions and written decree of loansprovisions.Provisions, that help banks to be managed in a conservative way, also supplyright information to public about the banks? financial position. With provisions ofloans, banks take the expedient to opposite of lost credits. This state is veryimportant to protect banks and financial system.