Loan Provisioning is a loan loss provision is an expense that is reserved for defaulted loans or credits. This report briefly focus on Loan Provisioning Practices in Agrani Bank. Loan loss provision is an expense set aside as an allowance for uncollected loans and loan payments; same as in Agrani bank. It is an amount set aside in the event that the loan defaults. Agrani Bank’s service charges for Inland Remittances like purchasing Pay Order, Demand Draft, Telegraphic Transfers, Inland Bill Purchase etc. are very nominal compared to those of any private bank.