一、促进坏账的核销。日本金融机构坏账（这里指第三四类债权）的核销基本上有两种办法：一是直接核销，即放弃一些债权，把这部分资金从银行资产负债表的资产项目中减去，并计入当期损益计算表的成本项目中。另一种是间接核销，即坏账依然计入银行的资产，但增加相应金额的坏 First, to promote bad debts written off. Japan’s financial institutions, bad debts (here refers to the 34 kinds of claims) write-off basically there are two ways: First, direct write-off, that is, to give up some of the claims, this part of the funds from the bank balance sheet assets minus, And included in the current profit and loss calculation of the cost of the project. The other is an indirect write-off, that bad debt is still included in the bank’s assets, but the corresponding increase in the amount of bad