31. Besides the errors in the loan-loss reserve calculations, an internal SunTrust audit review committee found: 32. Last year at this time loan loss reserves stood at $ 28 . 6 million. 33. The loss was the result of the company's loss reserves of loans extended to subsidiaries. 34. The company said it increased its credit loss reserves by $ 68 million in the quarter. 35. SEC officials said at the time that SunTrust was unrealistically conservative in building its loan-loss reserves . 36. Watson has since moved to boost the company's loss reserves , Merrill Lynch analyst Jay Cohen said. 37. At the time, SEC officials said SunTrust was unrealistically conservative in building its loan loss reserves . 38. Komercni officials said increased competition, higher loan-loss reserves and stricter central bank requirements limited earnings growth. 39. BANKING and finance firms yesterday reported their expected enormous 1997 losses, resulting from higher loan-loss reserves . 40. Over all, Citicorp continued to build its financial strength, increasing its capital and loan loss reserve .