商业银行贷款管理

1/64 商业银行贷款管理商业银行贷款管理2/64第五章第五章 商业银行贷款管理商业银行贷款管理nChapter 15 Credit Policy and Loans CharacteristicsnChapter 16 Evaluating Commercial Loan Requests nChapter 17 Evaluating Consumer Loansn商业银行法商业银行法中有关贷款的规定（中有关贷款的规定（2003年年12月）月）n贷款通则（征求意见稿）（贷款通则（征求意见稿）（2004年年5月）月）n商业银行授信工作尽职指引（商业银行授信工作尽职指引（2004年年7月月16日）日）n贷款风险分类指导原则（贷款风险分类指导原则（2001年年12月月24日）日）n贷款损失准备计提指引（贷款损失准备计提指引（2002年年1月月1日）日）n担保法（担保法（1995年年10月月1日）日）n个人住房贷款管理办法（个人住房贷款管理办法（1998年年5月月15日）日）3/64Chapter 15 Credit Policy and Loans CharacteristicsnThe Credit ProcessnBusiness Development and Credit AnalysisnCredit Execution and AdministrationnCredit Review4/64The credit processnThe fundamental objective of lending is to make profitable loans with minimal risk.nManagement should target specific industries or markets in which lending officers have expertise.nThe somewhat competing goals of loan volume and loan quality must be balanced with the banks liquidity requirements,capital constraints,and rate of return objectives.nThe credit process relies on each banks systems and controls that allow management and credit officers to evaluate risk and return trade-offs.5/64The credit processnLoan policy:formalizes lending guidelines nCredit philosophy:how much risk and the formnCredit culture:the fundamental principlesnThree potentially different credit cultures:nValues-drivennCurrent-profit drivennMarket-share drivennThe credit process includes three functionsnBusiness development and credit analysisnUnderwriting or credit execution and administrationnCredit review6/64Business development and credit analysisnMarket researchnAdvertising,public relationsnOffice call programsnObtain financial statements,borrowing resolution,credit reports.nFinancial statement and cash flow analysisnEvaluate collateralnLine officer makes recommendation on accepting/rejecting loannFive Cs of good credit and five Cs of bad credit7/64Five Cs of good creditnCharacter:honesty and trustworthiness.nCapital:wealth position measured by financial soundness and market standing.nCapacity:legal standing and managements expertise.nConditions:economic environment or industry-specific factorsnCollateral:secondary source of repayment or security in the case of default.8/64Five Cs of bad creditnComplacency:the tendency to assumenCarelessness:monitor a borrowers progress and identify problems as early as possiblenCommunication:between management and loan officersnContingencies:failure to identify downside risknCompetition:follow competitors behavior rather than maintaining the banks own credit standards.9/64Credit execution and administrationnLoan committee reviews proposal/recommendationnAccept/reject decision made,terms negotiatednLoan agreement prepared with collateral documentationnBorrower signs agreement,turns over collateral,receives loan proceedsnPerfect security interestnFile materials in credit filenProcess loan payments,obtain periodic financial statements,call on borrower.10/64Credit reviewnReview loan documentationnMonitor compliance with loan agreement:nPositive and negative loan covenants;nDelinquencies in loan payments;nDiscuss nature of delinquency or other problems with borrower.nInstitute corrective action nModify credit terms nObtain additional capital,collateral,guaranteesnCall loan11/64Chapter 16 Evaluating Commercial Loan Requests nFundamental Credit IssuesnCharacter of the Borrower and Quality of Data ProvidednUse of Loan ProceedsnLoan AmountnThe Primary Source and Timing of RepaymentnCollateralnEvaluating Credit Request:A Four-Part ProcessnOverview of Management,Operations,and the Firms IndustrynCommon Size and Financial Ratio AnalysisnCash Flow AnalysisnFinancial ProjectionsnRisk-Classification Scheme12/64Fundamental credit issuesnRegardless of the type of loan,all credit requests mandate a systematic analysis of the borrowers ability to repay.nWhen evaluating loan requests,bankers can make two types of errors in judgment.nExtending credit to a customer who ultimately defaults.nDenying a loan to a customer who ultimately would repay the debt.nIn both cases,the bank loses a customer and its profits are less.13/64Five fundamental issuesnFive fundamental issuesnCharacter and data qualitynUse of loan proceedsnLoan amountnSource and timing of repaymentnCollateral nIn addition to these issues,credit analysis should examine risks that are unique to each loan.nQuality of mgt;the soundness of the business;sensitivity to economic conditions;the firms relationship with other creditors;etc.14/64Character and quality of datanThe foremost issue in assessing credit risk is determining a borrowers commitment and ability to repay debts.nAn individuals honesty,integrity,and work ethic typically evidence commitment.For a business,commitment is evidenced by the owners and senior management.nWhenever there is deception or a lack of credibility,a bank should not do business with the borrower.nIt is often difficult to identify dishonest borrowers.nThe best indicators are the borrowers financial history and personal references.nAudited financial data.15/64Use of loan proceeds nLoan proceeds should be used for legitimate business operating purposesnSpeculative asset purchases and debt substitutions should be avoided.nThe true need and use of the loan proceeds determines the loan maturity,the anticipated source and timing of repayment,and the appropriate collateral.nOne common pitfall is to focus too much on collateral and end up financing a firms long-term needs with short-term notes.16/64Loan AmountnThe amount of credit required depends on the use of the proceeds and the availability of internal sources of funds.nBorrowers often ask for too little in requesting a loan and return later for more funds.nThe required loan amount is a function of the initial cash deficiency and the pattern of future cash flows.17/64Primary source and timing of repaymentnLoans are repaid from cash flows.nFour basic sources of cash flows:nLiquidation of assetsnCash flow from normal operationsnNew debt issuesnNew equity issuesnCredit analysis evaluates the risk that a borrowers future cash flows will not be sufficient to meet mandatory expenditures for continued operations and interest and principal payments on the loan.18/64Collateral nCollateral is the security a bank has in assets owned and pledged by the borrower against a debt in the event of default.nLiquidating collateral is clearly a second best source of repayment for three reasons:nThere are significant transactions costs associated with foreclosure.(Time,money.)nBankruptcy laws allow borrowers to retain possession of the collateral long after they have defaulted.nWhen the bank takes possession of the collateral,it deprives the borrower of the opportunity to salvage the company.19/64What can be collateral?nVirtually any assets,or the general capacity to generate cash flow,can be used as collateral.nCollateral must exhibit three features:nIts value should always exceed the outstanding principal on a loan.nA lender should be able to easily take possession of collateral and have a ready market for sale.nA lender must be able to clearly mark collateral as its own.The claim must be legal and clear.Careful loan documentation is required to perfect the banks interest in the collateral.20/64Evaluation:A four-part processnThe purpose of credit analysis is to identify and define the lenders risk in making a loan.nFour-part process:nOverview of management,operations,and the firms industrynCommon size and financial ratio analysisnAnalysis of cash flownProjections and analysis of the borrowers financial condition21/64Step 1:Overview of management,operations and industrynBackground information on the firms operationsnOrganizational and business structurenProducts or services providednCompetitive position in the marketplacenBusiness and industry outlook reportnManagement character and qualitynThe nature of the borrowers loan request and the quality of the financial data provided.22/64Step 2:Common size and financial ratio analysisnCommon size ratio:ndivide by total assets(balance sheet)or net sales(income statement).nIt is adjusted for size and thus enables comparisons across firms in the same industry or line of business.nThe figures can be distorted,if a firm has one balance sheet or income statement item that differs sharply from industry standards.23/64Financial ratio analysisnFour categoriesnLiquidity ratios:indicate its ability to meet its short-term obligations and continue operations.nActivity ratios:signal how efficiently a firm uses assets to generate sales.nLeverage ratios:indicate the mix of the firms financing between debt and equity and potential earnings volatility.nProfitability ratios:indicate the firms sales and earnings performance(ROE,ROA).24/64Step 3:Cash flow analysisnCash flow estimates are compared to principal and interest payments and discretionary cash expenditures to assess a firms borrowing capacity and financial strength.nCash flows:nOperating activitiesnInvesting activitiesnFinancing activities25/64Step 4:Financial projectionsnThe previous 3 stages:historical performancenThe final step addresses the future conditions.nIn order to understand the range of potential outcomes,an analyst should make forecasts that incorporate different assumptions about the future.nSensitivity analysis:three alternative scenariosnBest case scenarionWorst case scenarionMost likely scenario 26/64Risk-classification schemenAfter evaluating the borrowers risk profile along all dimensions,a loan is placed in a rating category ranked according to the degree of risk.nSuch a system is used for credit granting and pricing decisions.27/64Chapter 17Evaluating Consumer Loans nAnalysis of consumer loans differ from that of commercial loans:nWhen evaluating measurable aspects of requests,banks are addressing the same issues.nBanks have to deal with a large number of distinct borrowers with different personalities and financial characteristics.nConsumer loans differ so much in design that no comprehensive analytical format applies to all loans.nFor most consumer loans,there is no formal analysis of individual borrower characteristics unless a credit scoring model is used.nInstallment loans are treated much like commercial loans.28/64Credit analysis(contd)nAnalysis of consumer loans differ from that of commercial loans(contd):nThe quality of financial data is lower:UnauditednThe primary source of repayment is current income,which may be highly volatile.nThe net effect is that character is more difficult to assess,but extremely important.29/64Character nThe most important yet difficult to asses is character:the customers desire to repay a loan.nThe only quantitative info available is the borrowers application and credit record.nBanks rely heavily on subjective appraisals.nObtain personal referencesnVerify employmentnCheck the accuracy of the applicationnIf the officer determines that a potential customer is dishonest,the loan is rejected automatically.30/64CapitalnCapital refers to the individuals wealth position and is closely related to capacity,an individuals financial ability to meet loan payments in addition to normal living expenses and other debt obligations.nFor almost all consumer loans,the individuals income serves as the primary source of repayment.nMinimum down payment requirementsnMaximum allowable debt-service to income ratiosnStability of the income source 31/64Collateral nSecondary source of repayment.nCollateral may be nThe asset financed by the loannOther assets owned by the individualnThe personal guarantee of a consigner on the loan32/64Two additional CsnCustomer relationships and competition.nA banks prior relationship with a customer reveals info about past credit and deposit experience that is useful in assessing willingness and ability to repay.nCompetition has an impact by affecting the pricing of a loan:Undercut competitors rates in order to attract new business.33/64Evaluation proceduresnJudgemental and credit scoring.nWith a pure judgemental analysis,the loan officer subjectively interprets the info in light of the banks lending guidelines and accepts or rejects the loan.nWith a pure quantitative analysis,or credit scoring model,the loan officer grades the loan request according to a statistically sound model that assigns points to selected characteristics of the prospective borrower.nAccept/reject thresholdsnGap:a decision is made based on judgemental factors34/64Credit scoring:plus v.s.minusnThe benefits include:nLower costs if scoring and decision making are done mechanicallynTimely decisionsnAvoidance of discriminationnThe primary difficulty:nThe credit scoring models must be statistically verified and continually updated,which can be expensive.35/64商业银行法商业银行法中有关贷款的规定中有关贷款的规定n第第35条：条：“商业银行贷款，应当实行审贷分离、商业银行贷款，应当实行审贷分离、分级审批的制度。分级审批的制度。”n第第36条：条：“商业银行贷款，借款人应当提供担商业银行贷款，借款人应当提供担保。经商业银行审查、评估，确认借款人资信保。经商业银行审查、评估，确认借款人资信良好，确能偿还贷款的，可以不提供担保。良好，确能偿还贷款的，可以不提供担保。”n第第37条：条：“商业银行贷款，应当与借款人订立商业银行贷款，应当与借款人订立书面合同。合同应当约定贷款种类、借款用途、书面合同。合同应当约定贷款种类、借款用途、金额、利率、还款期限、还款方式、违约责任金额、利率、还款期限、还款方式、违约责任和双方认为需要约定的其他事项。和双方认为需要约定的其他事项。”36/64贷款利率与比例管理贷款利率与比例管理n第第38条：条：“商业银行应当按照中国人民银行商业银行应当按照中国人民银行规定的贷款利率的上下限，确定贷款利率。规定的贷款利率的上下限，确定贷款利率。n第第39条：条：“商业银行贷款，应当遵守下列资商业银行贷款，应当遵守下列资产负债比例管理的规定：产负债比例管理的规定：n资本充足率不得低于资本充足率不得低于8%n贷款余额与存款余额的比例不得超过贷款余额与存款余额的比例不得超过75%n流动性资产余额与流动性负债余额的比例不得流动性资产余额与流动性负债余额的比例不得低于低于25%n对同一借款人的贷款余额与商业银行资本余额对同一借款人的贷款余额与商业银行资本余额的比例不得超过的比例不得超过10%。”37/64关系人贷款与银行贷款自主性关系人贷款与银行贷款自主性n第第40条：条：“商业银行不得向关系人发放信用贷款；商业银行不得向关系人发放信用贷款；向关系人发放担保贷款的条件不得优于其他借款向关系人发放担保贷款的条件不得优于其他借款人同类贷款的条件。人同类贷款的条件。n前款所称关系人是指：商业银行的董事、监事、前款所称关系人是指：商业银行的董事、监事、管理人员、信贷业务人员及其近亲属；前项所管理人员、信贷业务人员及其近亲属；前项所列人员投资或者担任高级管理职务的公司、企列人员投资或者担任高级管理职务的公司、企业和其他经济组织。业和其他经济组织。”n第第41条：条：“任何单位和个人不得强令商业银行发任何单位和个人不得强令商业银行发放贷款或者提供担保。商业银行有权拒绝任何单放贷款或者提供担保。商业银行有权拒绝任何单位和个人强令要求其发放贷款或者提供担保。位和个人强令要求其发放贷款或者提供担保。”38/64执行担保所获财产的处置执行担保所获财产的处置n第第42条：条：“借款人到期不归还担保贷款的，借款人到期不归还担保贷款的，商业银行依法享有要求保证人归还贷款本金商业银行依法享有要求保证人归还贷款本金和利息或者就该担保物优先受偿的权利。商和利息或者就该担保物优先受偿的权利。商业银行因行使抵押权、质权而取得的不动产业银行因行使抵押权、质权而取得的不动产或者股权，应当自取得之日起二年内予以处或者股权，应当自取得之日起二年内予以处分。分。”n第第43条：条：“商业银行在中华人民共和国境内商业银行在中华人民共和国境内不得从事信托投资和证券经营业务，不得向不得从事信托投资和证券经营业务，不得向非自用不动产投资或者向非银行金融机构和非自用不动产投资或者向非银行金融机构和企业投资，但国家另有规定的除外。企业投资，但国家另有规定的除外。”39/64贷款通则（征求意见稿）贷款通则（征求意见稿）n贷款按期限长短划分为短期贷款、中期贷款和长贷款按期限长短划分为短期贷款、中期贷款和长期贷款。期贷款。n贷款按有无担保划分为信用贷款和担保贷款。贷款按有无担保划分为信用贷款和担保贷款。n担保贷款包括保证贷款、抵押贷款、质押贷款。担保贷款包括保证贷款、抵押贷款、质押贷款。n第第25条：条：“贷款人自主审查和决定贷款，有权拒贷款人自主审查和决定贷款，有权拒绝任何法人、其他组织或自然人强令其发放贷绝任何法人、其他组织或自然人强令其发放贷款。款。”n第第26条：条：“贷款人应告示所经营的贷款种类、期贷款人应告示所经营的贷款种类、期限和利率水平，并自接到贷款申请之日起限和利率水平，并自接到贷款申请之日起30日内，日内，答复借款人的借款申请受理与否。答复借款人的借款申请受理与否。”40/64贷款管理贷款管理n第第27条：条：“贷款人应对借款人账户、资产、财务贷款人应对借款人账户、资产、财务状况等商业秘密以及个人隐私等情况保密，但法状况等商业秘密以及个人隐私等情况保密，但法律另有规定或当事人另有约定的除外。律另有规定或当事人另有约定的除外。”n第第29条：条：“借款人无法按照合同约定归还一个或借款人无法按照合同约定归还一个或多个贷款人的一笔或多笔贷款时，所有贷款人都多个贷款人的一笔或多笔贷款时，所有贷款人都可以按照合同约定要求其提前还款。可以按照合同约定要求其提前还款。”n第第30条：条：“在贷款授信额度确定后，对未使用的在贷款授信额度确定后，对未使用的授信额度，贷款人应根据合同的相关规定，收取授信额度，贷款人应根据合同的相关规定，收取一定比例的承诺费和其他相关费用。一定比例的承诺费和其他相关费用。”41/64贷款管理贷款管理n第第43条：条：“贷款人应当对单一借款人及其关联企贷款人应当对单一借款人及其关联企业的贷款与承诺、承兑、担保等表内外业务统一业的贷款与承诺、承兑、担保等表内外业务统一确定综合授信额度，集中控制风险。确定综合授信额度，集中控制风险。”n第第47条：条：“贷款人应当根据贷款风险状况将贷款贷款人应当根据贷款风险状况将贷款分为正常、关注、次级、可疑和损失类。贷款人分为正常、关注、次级、可疑和损失类。贷款人应当及时催收逾期的贷款。对项目贷款和公司贷应当及时催收逾期的贷款。对项目贷款和公司贷款根据逾期天数将贷款分为逾期款根据逾期天数将贷款分为逾期90天、天、180天、天、270天、天、360天和天和360天以上五个档次进行统计，并天以上五个档次进行统计，并作为贷款质量分类的重要参考指标。对零售贷款作为贷款质量分类的重要参考指标。对零售贷款应比照上述规定对逾期天数作更细致的划分。应比照上述规定对逾期天数作更细致的划分。”42/64贷款管理贷款管理n第第48条：条：“对借款人不能依照合同约定归还贷款对借款人不能依照合同约定归还贷款本息或不能落实还本付息事宜的，贷款人应当及本息或不能落实还本付息事宜的，贷款人应当及时进行债权保全，必要时可以依法在新闻媒体披时进行债权保全，必要时可以依法在新闻媒体披露或采取诉讼等法律措施。露或采取诉讼等法律措施。”n第第49条：条：“贷款人可以接受借款人、保证人、抵贷款人可以接受借款人、保证人、抵押人或出质人以非货币资产作价偿还贷款。作价押人或出质人以非货币资产作价偿还贷款。作价金额不足以清偿贷款本息的，借款人应当继续清金额不足以清偿贷款本息的，借款人应当继续清偿未偿还部分；作价金额超过未清偿贷款本息的，偿未偿还部分；作价金额超过未清偿贷款本息的，贷款人应当向借款人支付超出部分的价款。贷款贷款人应当向借款人支付超出部分的价款。贷款人取得的非货币资产，应当遵循审慎原则及时处人取得的非货币资产，应当遵循审慎原则及时处置。置。”43/64贷款转让贷款转让 n第第62条：条：“贷款转让，包括保留追索权的贷款转贷款转让，包括保留追索权的贷款转让和不保留追索权的贷款转让。受让方保留追索让和不保留追索权的贷款转让。受让方保留追索权的贷款转让，转让方应在表外记载，按照或有权的贷款转让，转让方应在表外记载，按照或有负债的有关规定管理和披露。负债的有关规定管理和披露。”n第第64条：条：“贷款受让方必须是经国务院银行业监贷款受让方必须是经国务院银行业监督管理机构批准可以从事贷款业务的金融机构。督管理机构批准可以从事贷款业务的金融机构。除此之外的贷款转让，必须经国务院银行业监督除此之外的贷款转让，必须经国务院银行业监督管理机构批准。管理机构批准。”n第第66条：条：“贷款人将贷款债权全部或部分转让给贷款人将贷款债权全部或部分转让给第三人的，应当自转让之日起第三人的，应当自转让之日起30日内书面形式或日内书面形式或以公告形式通知借款人。以公告形式通知借款人。”n第第67条：条：“借款人将贷款债务全部或部分转让给借款人将贷款债务全部或部分转让给第三人的，必须事先取得贷款人的书面同意。第三人的，必须事先取得贷款人的书面同意。”44/64商业银行授信工作尽职指引商业银行授信工作尽职指引n第第2条：条：“本指引中的授信指对非自然人客户的表本指引中的授信指对非自然人客户的表内外授信。表内授信包括贷款、项目融资、贸易内外授信。表内授信包括贷款、项目融资、贸易融资、贴现、透支、保理、拆借和回购等；表外融资、贴现、透支、保理、拆借和回购等；表外授信包括贷款承诺、保证、信用证、票据承兑授信包括贷款承诺、保证、信用证、票据承兑等。等。”n第第3条：条：“授信工作指商业银行从事客户调查、业授信工作指商业银行从事客户调查、业务受理、分析评价、授信决策与实施、授信后管务受理、分析评价、授信决策与实施、授信后管理与问题授信管理等各项授信业务活动。理与问题授信管理等各项授信业务活动。”n“授信工作尽职指商业银行授信工作人员按照本授信工作尽职指商业银行授信工作人员按照本指引规定履行了最基本的尽职要求。指引规定履行了最基本的尽职要求。”45/64授信工作尽职要求授信工作尽职要求n客户调查和业务受理尽职要求客户调查和业务受理尽职要求n目标客户要求、调查与信息核实目标客户要求、调查与信息核实n分析与评价尽职要求分析与评价尽职要求n财务因素与非财务因素、第二还款来源财务因素与非财务因素、第二还款来源n授信决策与实施尽职要求授信决策与实施尽职要求n授信后管理和问题授信处理尽职要求授信后管理和问题授信处理尽职要求n预警信号预警信号n授信工作尽职调查要求授信工作尽职调查要求46/64贷款风险分类指导原则贷款风险分类指导原则n第第2条：条：“本指导原则所指的贷款分类，是本指导原则所指的贷款分类，是指按照风险程度将贷款划分为不同档次的过指按照风险程度将贷款划分为不同档次的过程。通过贷款分类应达到以下目标程。通过贷款分类应达到以下目标 n揭示贷款的实际价值和风险程度，真实、全面、揭示贷款的实际价值和风险程度，真实、全面、动态地动态地 反映贷款的质量；反映贷款的质量；n发现贷款发放、管理、监控、催收以及不良贷发现贷款发放、管理、监控、催收以及不良贷款管理中存在的问题，加强信贷管理；款管理中存在的问题，加强信贷管理；n为判断贷款损失准备金是否充足提供依据。为判断贷款损失准备金是否充足提供依据。”47/64风险分类：后三类为不良贷款风险分类：后三类为不良贷款n正常：借款人能够履行合同，没有足够理由怀疑正常：借款人能够履行合同，没有足够理由怀疑贷款本息不能按时足额偿还。贷款本息不能按时足额偿还。n关注：尽管借款人目前有能力偿还贷款本息，但关注：尽管借款人目前有能力偿还贷款本息，但存在一些可存在一些可 能对偿还产生不利影响的因素。能对偿还产生不利影响的因素。n次级：借款人的还款能力出现明显问题，完全依次级：借款人的还款能力出现明显问题，完全依靠其正常营业收入无法足额偿还贷款本息，即使靠其正常营业收入无法足额偿还贷款本息，即使执行担保，也可能会造成一定损失。执行担保，也可能会造成一定损失。n可疑：借款人无法足额偿还贷款本息，即使执行可疑：借款人无法足额偿还贷款本息，即使执行担保，也肯定要造成较大损失。担保，也肯定要造成较大损失。n损失：在采取所有可能的措施或一切必要的法律损失：在采取所有可能的措施或一切必要的法律程序之后，本息仍然无法收回，或只能收回极少程序之后，本息仍然无法收回，或只能收回极少部分。部分。48/64风险分类考虑的主要因素风险分类考虑的主要因素n第第5条：条：“使用贷款风险分类法对贷款质量使用贷款风险分类法对贷款质量进行分类，实际上是判断借款人及时足额归进行分类，实际上是判断借款人及时足额归还贷款本息的可能性，考虑的主要因素包还贷款本息的可能性，考虑的主要因素包括括 借款人的还款能力、还款记录、还款意借款人的还款能力、还款记录、还款意愿、贷款担保、贷款偿还的法律责任、银行愿、贷款担保、贷款偿还的法律责任、银行的信贷管理。借款人的还款能力是一个综合的信贷管理。借款人的还款能力是一个综合概念，包括借款人现金流量、财务状况、影概念，包括借款人现金流量、财务状况、影响还款能力的非财务因素等。响还款能力的非财务因素等。”49/64贷款分类的时间贷款分类的时间n第第13条：条：“对贷款分类时，不能用客户的信对贷款分类时，不能用客户的信用评级代替对贷款的分类，信用评级只能作用评级代替对贷款的分类，信用评级只能作为贷款分类的参考因素。为贷款分类的参考因素。”n第第14条：条：“如果影响借款人财务状况或贷款如果影响借款人财务状况或贷款偿还的因素发生重大变化，应及时调整对贷偿还的因素发生重大变化，应及时调整对贷款的分类。商业银行应至少每半年对全部贷款的分类。商业银行应至少每半年对全部贷款进行一次分类。对不良贷款应严密监控，款进行一次分类。对不良贷款应严密监控，加大分析和分类的频率，根据贷款的风险状加大分析和分类的频率，根据贷款的风险状况采取相应的管理措施。况采取相应的管理措施。”50/64贷款分类的理论定义和现实作用贷款分类的理论定义和现实作用n理论定义理论定义n贷款分类的档次与标准，是衡量贷款内在风险的一种价贷款分类的档次与标准，是衡量贷款内在风险的一种价值尺度，有如其它各种计量单位（度量衡）。值尺度，有如其它各种计量单位（度量衡）。n银行的信贷分析和管理人员，或监管当局的检查人员，银行的信贷分析和管理人员，或监管当局的检查人员，综合能够获得的全部信息并运用最佳判断，根据贷款的综合能够获得的全部信息并运用最佳判断，根据贷款的风险程度对贷款质量作出评价的过程（或结果）。风险程度对贷款质量作出评价的过程（或结果）。n现实作用现实作用n促进银行稳健经营促进银行稳健经营n加强银行监管加强银行监管n加强市场约束加强市场约束n建立处理机制建立处理机制51/64贷款损失准备计提指引贷款损失准备计提指引n第第2条：条：“银行应当按照谨慎会计原则，合银行应当按照谨慎会计原则，合理估计贷款可能发生的损失，及时计提贷款理估计贷款可能发生的损失，及时计提贷款损失准备。贷款损失准备包括一般准备、专损失准备。贷款损失准备包括一般准备、专项准备和特种准备。项准备和特种准备。”n一般准备是根据全部贷款余额的一定比例计提一般准备是根据全部贷款余额的一定比例计提的、用于弥补尚未识别的可能性损失的准备。的、用于弥补尚未识别的可能性损失的准备。n专项准备是指根据专项准备是指根据贷款风险分类指导原则贷款风险分类指导原则，对贷款进行风险分类后，按每笔贷款损失的程对贷款进行风险分类后，按每笔贷款损失的程度计提的用于弥补专项损失的准备。度计提的用于弥补专项损失的准备。n特种准备指针对某一国家、地区、行业或某一特种准备指针对某一国家、地区、行业或某一类贷款风险计提的准备。类贷款风险计提的准备。52/64准备金的计提准备金的计提n第第4条：条：“银行应按季计提一般准备，一般准备年银行应按季计提一般准备，一般准备年末余额应不低于年末贷款余额的末余额应不低于年末贷款余额的1%。”“”“一般准一般准备可计入附属资本。备可计入附属资本。”n第第5条：条：“银行可参照以下比例按季计提专项准备银行可参照以下比例按季计提专项准备n关注（关注（2%）、次级（）、次级（25%）、可疑（）、可疑（50%）、损失）、损失（100%）。其中，次级和可疑可上下浮动）。其中，次级和可疑可上下浮动20%n第第6条：条：“特种准备由银行根据不同类别（如国别、特种准备由银行根据不同类别（如国别、行业）贷款的特殊风险情况、风险损失概率及历行业）贷款的特殊风险情况、风险损失概率及历史经验，自行确定按季计提比例。史经验，自行确定按季计提比例。”n第第9条：条：“贷款损失准备必须根据贷款的风险程度贷款损失准备必须根据贷款的风险程度足额提取。损失准备提取不足的，不得进行税后足额提取。损失准备提取不足的，不得进行税后利润分配。利润分配。”53/64审慎的贷款损失准备制度审慎的贷款损失准备制度n第第8条：条：“银行应以贷款风险分类为基础，建立审银行应以贷款风险分类为基础，建立审慎的贷款损失准备制度。慎的贷款损失准备制度。n银行应建立贷款风险识别制度，按贷款风险分类的要求，银行应建立贷款风险识别制度，按贷款风险分类的要求，定期对贷款进行分类，及时识别贷款风险，评估贷款的定期对贷款进行分类，及时识别贷款风险，评估贷款的内在损失。内在损失。n银行应建立贷款损失准备的评估制度，在贷款分类的基银行应建立贷款损失准备的评估制度，在贷款分类的基础上，定期对贷款损失准备的充足性进行评估，及时计础上，定期对贷款损失准备的充足性进行评估，及时计提贷款损失准备，使之与贷款的内在损失评估结果相适提贷款损失准备，使之与贷款的内在损失评估结果相适应，准确核算经营成果，增强抵御风险的能力。应，准确核算经营成果，增强抵御风险的能力。n银行应建立贷款损失核销制度，及时对损失类贷款或贷银行应建立贷款损失核销制度，及时对损失类贷款或贷款的损失部分进行核销。贷款损失的核销要建立严格的款的损失部分进行核销。贷款损失的核销要建立严格的审核、审批制度，对于已