[, ] () a situation where money that had been kept to deal with a possible loss or expense is no longer needed; an amount of money entered in the profit side of financial records because of this 准备金的拨回；拨回的资金◆This credit represented a write-back of a provision made against a long-running court case. 这笔贷记表示对那起旷日持久的诉讼案件所提准备金的拨回。