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目前,厦门特区内的中外合资、外资银行已发展到8家,合计贷款金额已逾港币30亿元(HkD)。随着业务的不断拓展,外资银行从稳健角度出发,为了防止年度中一旦发生坏帐影响其经营和股利政策,开始计提坏帐准备金,计提的办法各异,主要有以下几种: 1、根据月末或年末贷款金额,按一定比例计提。 2、根据月末或年末贷款平均余额,按一定比例计提。 3、将贷款项目分为若干等级(等级法),项目等级越低,坏帐可能性越大,当贷款项目降低到一定的等级就需计提坏帐准备,具体如下: 一级:一般的信贷信贷没有不良评价,或稍有不足的地方,但不需降级。
At present, Sino-foreign joint ventures and foreign-funded banks in the Xiamen Special Economic Zone have grown to eight, and the total loan amount has exceeded HK$3 billion (HkD). With the continuous expansion of business, foreign banks proceed from a sound point of view, in order to prevent bad debts from affecting their operating and dividend policies in the year, and to start with provision for bad debts. The accrual methods vary. There are mainly the following types: 1. According to the amount of loans at the end of the month or at the end of the year, a certain percentage shall be made. 2. According to the average balance of the loan at the end of the month or the end of the year, a certain percentage shall be made. 3, the loan project is divided into several levels (grade method), the lower the project level, the greater the possibility of bad debts, when the loan project is reduced to a certain level, it is necessary to make provision for bad debts, as follows: Level 1: General There is no bad evaluation of credit credit, or a slight shortage, but there is no need to downgrade.