新资本协议抵押担保处理方法的特点受当时金融市场发展水平的制约,1988年的巴塞尔资本协议仅承认现金或等同于现金的高质量金融工具具有风险缓解功能,不认可任何实物抵押品和信用衍生工具;在处理方法上采取了简单替代法,即用对抵押品和担保人的风险权重取代该资产的风险权重。巴塞尔新资本协议则根 The characteristics of the new capital agreement mortgage guarantee method are constrained by the current level of financial market development. The 1988 Basel Capital Accord recognized only high-quality cash or cash equivalents as a risk mitigation function and did not recognize any physical collateral and credit Derivatives; a simple alternative approach was taken to the approach that replaced the risk weight of the asset with the risk weight on the collateral and the guarantor. Basel New Capital Accord is the root