Rosbank, privately owned bank in Russia, is a leader among Russian banks by size of losses in 2010 year. 

      This happened after Rosbank's financial statements adjustment. As a result, instead of net profit of 2,5 billion rubles, a loss of 7,2 billion rubles has been found. 

      According to the annual report of Rosbank, this is a result of an accrual of reserves for possible loan losses. The report says that profits from the recovery of reserves amounted to 13, 143 billion rubles, while the expenditures amounted to 21, 985 rubles.  

      kommersant.ru