美银贷款准备金.pdfVIP

Enterprise Credit Risk 企业信用风险 Commercial Reserves 商业贷款准备金 Confidential and Proprietary Materials. For use by Bank of America and China Construction Bank personnel only. See applicable contracts. 保密资料，切勿外传。仅供美国银行和中国建设银行人员使用。详见相关合同。 Allowance for Credit Losses Provision 坏账备抵金及拨备 Historical Perspective 历史综述 • Industry-wide Allowance for Credit Losses (ACL) practices have evolved over the past several years. Response to concerns raised by the Securities Exchange Commission and accounting authorities over: 过去几年，金融业的坏账备抵金（ACL ）做法也发生了变化，这是为 了响应证券交易委员会和会计主管机关对以下方面提出的担心: – Diversity in practice 会计做法的多元化 – Earnings management 盈利管理 – Documentation adequacy and financial statement disclosure sufficiency 文档的充足性和财务报表披露的充分性 • Accounting Standards Executive Committee (AcSEC) of the American Institute of Certified Public Accountants (AICPA) undertook a project intended to: 美国注册会计师协会 （AICPA ）会计准则执行委员会进行了一个项目，旨在： – Narrow the wide spectrum of practices and interpretations 缩小会计做法和解释的自由掌握空间 – Improve disclosures 改进信息披露 • Impact 影响 – Industry refined methodologies consistent with the guidance 金融业根据指导意见重新定义了会计方法 Confidential and Proprietary Materials. For use by Bank of America and China Construction Bank personnel only. See applicable contracts. 保密资料，切勿外传。仅供美国银行和中国建设银行人员使用。详见相关合同。 2 Allowance for Credit Losses Provision 坏账备抵金及拨备 Historical Perspective 历史综述 • Key Guiding Principles of the Exposure Draft 征求意见稿的关键指导原则 – Component of ACL for Individual Loan Impairment – (Typically applies to nonperforming commercial loans) 坏账备抵金中的个别贷款减值部分— （一般适用于不良商业贷款） – Component of ACL for Collective Loan Impairment – Groups of loans based on similar credit risk characteristics with the primary basis for