21.   The chairman declined to say whether he expected the risk provision to be increased next January.

22.   The reforms would tax huge sums companies have reserved as risk provisions and increase taxes on production and consumption of energy.

23.   The risk provision is the money set aside each January in case of loan default.

24.   It said it intended to achieve two-figure growth of operating profits before risk provisions this year.

25.   Dealers said the stock was under pressure from profit-taking and concerns over the massive hike in risk provisions that overshadowed the robust full-year figures.

26.   Only Dresdner Bank has said it expects risk provisions to be lower.

27.   Rival Commerzbank has warned of higher risk provisions this year and Deutsche Bank has also predicted no let-up in the risk provisioning situation.