Abstract: Loss from loan is the direct source for the bank loss,and bank loan loss provision is a common way to deal with the risk.Presently,some new measures are adopted internationally to prepare for bank loan loss,such as the introduction of the concept of risk management,proposition of expected loss model,sequential cycle,and dynamic preparation for loan loss.Understanding these new trends will help us to better deal with bank loan loss provision and keep pace with international practice.

Key words: bank loan loss provision, concept of risk management, expected loss model, sequential cycle, dynamic preparation for loan loss