An alternative. One auditor's proof reader forbids the use of the word "write-down". This is a good alternative. These write-downs of loans here (non "analitico") are collective write-downs and they are "prudent" by definition, so it would probably be best to omit it at least the second time round. Otherwise an accountant reading it will ask the question, "Why does he keep specifying that these collective write-downs are prudent?"