it shows how to split the VaR into loan loss reserves (equal to the value of EL) and capital (equal to the difference VaR-EL) thereby insuring consistency of LLR and capital rules.

• 它显示了如何将风险价值分为贷款损失准备（等于EL值）和资本金（等于风险价值与EL的差值），因而确保了贷款损失准备和资本金规则的一致性。