摘要
本文在预期损失与损失准备概念的基础上,通过对贷款价值、预期损失与违约升水之间关系的分析提出了信贷损失准备计提的理论与方法,指出基于未来现金流量折现法的信贷准备计提方法更能反映贷款的真实价值。最后结合银行信贷损失准备计提的实践,对理论方法与实践中的作法进行了简要的评析。
Based on the concepts of expected losses and provisions, the paper gives a framework of theory and methodology to provision for loan losses through the analysis on the relationships between loan value, expected losses and default premium in detail. It points out that the provisioning methodology based on cash flow in future is more able to reflect loan value. Finally, it compares the practice in provisioning and the theoretical approach to provision for loan losses in brief.
出处
《海南金融》
2006年第4期9-11,共3页
Hainan Finance
