美国银行经济资本培训商业贷款准备金.pptVIP

Enterprise Credit Risk 企业信用风险Commercial Reserves商业贷款准备金 Allowance for Credit Losses Provision 坏账备抵金及拨备Historical Perspective 历史综述 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 reserving being historical charge-off experience 坏账备抵金中的集体贷款减值部分—以信用风险特征类似性别为依据对贷款进行分类，以历史撇账经验为了提列准备金的主要依据 Historical charge-off experience adequacy / appropriateness 历史撇账经验的充足性/适当性 Observable data 可观测的数据 Directional consistency 方向的一致性 Allowance for Credit Losses Provision 坏账备抵金及拨备 Commercial Reserves – Starting Point 商业贷款准备金—起点 The starting point in calculating the Commercial Allowance for Credit Losses (ACL) is Reservable Exposure by product. 商业贷款坏账备抵金的计算方法起点是各产品的应准备风险暴露 Reservable Exposure for the Allowance for Loan and Lease Losses ( ALL) includes: 贷款及租赁损失备抵（ALL）的应准备风险暴露包括： Loans 贷款 Leases 租赁 Bankers Acceptances 银行承兑汇票 Reservable Exposure for the Reserve for Unfunded Lending Commitments (RULC) includes: 未使用贷款承诺准备金的应准备风险暴露包括： Letters of Credit 信用证 Binding Unfunded Commitments 有约束力的未使用贷款承诺 Reservable Exposure excludes (because these are marked to market value):应准备风险暴露不包括（因系按市值计价）： Derivatives 衍生工具 Assets Held for Sale 持有待售资产 Other Collateral Acquired 取得的其他抵押品 Foreclosed Property 止赎不动产 Commercial ACL Components 商业贷款坏账备抵金的组成部分 Base Reserves 基础准备金 Computed using historical loss experience by risk rating (developed from migration models – updated quarterly) 按风险评级，根据历史损失经验进行计算（根据变动模型法发展而来—每季度更新一次） Component Adjustment Reserves 组成部分调整准备金 Specific Reserves 特定准备金 Applies to “impaired” or non-performing commercial loans (Financial Accounting Standard 114) 适用于“减值”或不良的商业贷款（第114号财务会计准则） Loans $7.5 million are indiv