how to solve loan loss provisions and security gains and losses equations?

in order to know wether banks smooth earnings or not there is an equation composed of  several steps need to be solved and in order to do so, several elements taken from financial statement directly. These steps and these elements which i don't know except from articles that torturing me with the vage steps taken to conclude a definit result. I really need a big help since this is a BIG, HUGE problem to me as it is an obstacle impedes my progress to gain my thesis.

PLEASE HELP! PLEASE.......
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