Investing Basics – Feel free to ask the most basic questions

@Surender I am trying to understand provision and write-offs for finance companies[Banks, NBFC’s]. I understand for other business, there are some difference in approach. The areas which i need to understand is

1. If a loan is 100% already provided, and now company want to write-off the same, what the adjustments happen in pnl and balance sheet
2. If a loan is 50% already provided and now company want to write-off [100%], will the remaining 50% is booked as expense under Impairment of financial instruments