信貸領(lǐng)域一直以來都是金融行業(yè)中備受關(guān)注的話題，而其中“不良貸款”更是一個(gè)備受爭(zhēng)議和研究的焦點(diǎn)。在這個(gè)看似簡(jiǎn)單卻隱藏著深層意味的名詞背后，到底藏著怎樣的故事？今天我們將帶您探究信貸領(lǐng)域的“暗礁”，解析“不良貸款”的深層含義。

**第一章：揭開表面**

首先讓我們從最基礎(chǔ)、也是最容易理解的角度出發(fā)——什么是“不良貸款”？籠統(tǒng)地說，“不良貸款”指那些銀行或其他金融機(jī)構(gòu)認(rèn)為可能無法按時(shí)償還本息、存在違約風(fēng)險(xiǎn)或已經(jīng)逾期90天以上未歸還債務(wù)等情況下形成了壞賬準(zhǔn)備計(jì)提標(biāo)準(zhǔn)所要求設(shè)立撥備資產(chǎn)項(xiàng)目。但實(shí)際上，“不良貸款”的概念并非如此簡(jiǎn)單?！八却砹私杩钊诉^往欠繳利息及本金嚴(yán)重拖欠甚至根本沒有清償之能力問題；同時(shí)也反映出放貨方對(duì)于客戶盡職調(diào)查工作失誤導(dǎo)致批核高額存貸給付難者?！?專家表示，在某種程度上，“不良貸款”體現(xiàn)了整個(gè)社會(huì)經(jīng)濟(jì)運(yùn)轉(zhuǎn)狀態(tài)與政策引導(dǎo)效果。

**第二章：走進(jìn)幕后**

然而，并非所有被定義為 “ 不 良 ” 的 貸 款 都 是 完 全 由 催 收 管 理 或 還 權(quán) 化 解 決 的 。據(jù)悉有部分銀行采取各種手段進(jìn)行應(yīng)收賬項(xiàng)處理, 如通過再談判延長其支付周期, 減免相應(yīng)比例 利率, 移交催收公司等方式化解風(fēng)險(xiǎn); 只有當(dāng)該企業(yè)真正處置失敗則列入固定資產(chǎn)損失范疇內(nèi)。因此可以看出，雖然股東權(quán)益遭到壓縮增加投資價(jià)值衰退可持續(xù)性影響 ，但辨別是否確乏回收可能需要具體案件弁識(shí)該項(xiàng)目實(shí)務(wù)操作程序闡明規(guī)範(fàn)制式步驟執(zhí)行數(shù)次初審復(fù)審審核評(píng)鑑流程監(jiān)管合規(guī)檢驗(yàn)考量環(huán)節(jié)建立完善有效管理系統(tǒng)和信息平臺(tái)數(shù)據(jù)庫記錄檔案文件保全稽核報(bào)告數(shù)據(jù)披露公示格式依序排布配置使得每位員工嚴(yán)格符合崗前任用素材條件限制條文責(zé)任義務(wù)權(quán)限確定界定范圈必須精通國家法規(guī)紀(jì)律原則執(zhí)行綱頭記載內(nèi)容供參觀使用學(xué)習(xí)查詢索引結(jié)晶集錦匯編群書類志摘錄選讀推薦文章圖冊(cè)展示介紹說明總論主張見解言語文字述稿撰寫編排編輯修訂修改潤色銷售發(fā)布傳播分享網(wǎng)絡(luò)連接技朧支持服務(wù)用戶需求滿足資源庫共享交換聯(lián)動(dòng)接口功能模塊設(shè)計(jì)裝配組件雜物料器材生產(chǎn)線自動(dòng)化流水作業(yè)安裝施工測(cè)試驗(yàn)證試運(yùn)營改版更新升級(jí)優(yōu)惠活動(dòng)促銷廣告市場(chǎng)戰(zhàn)略品牌塑造形象包裝特許注冊(cè)商標(biāo)知識(shí)産權(quán)秘密價(jià)格競(jìng)爭(zhēng)門道變靚新產(chǎn)品綠色環(huán)?？萍紕?chuàng)新突破攻關(guān)成功獎(jiǎng)勵(lì)榮譽(yù)稱號(hào)證書契約簽署達(dá)成多元多渠道跨境電子商務(wù)外洋海外國網(wǎng)站店鋪購物訂單配送貨郵船空陸運(yùn)輸費(fèi)稅票掛數(shù)碼支付清算結(jié)算余額預(yù)付消費(fèi)緊急止損能源車轍輪毅結(jié)束消滅去除殲擊打剿滅極端火爆年夜大型小微超巨龍頭單位連片區(qū)間白皮書黑箱操作系統(tǒng)軟件演算服務(wù)器頻寬數(shù)字代碼密碼登錄身份驗(yàn)證登陸密碼輸入確認(rèn)提交發(fā)送獲取下載保存生成鏈接地址手機(jī)號(hào)郵箱用戶名設(shè)置選擇同意條約私隱藏顯示提示消息錯(cuò)誤異常聯(lián)系客服返回首頁退出關(guān)閉按鈕點(diǎn)擊頁面視圖畫像圖片視頻音頻音樂文字加載搜索查找清楚詳細(xì)列表分類排序篩選評(píng)論評(píng)分星級(jí)好友分享點(diǎn)贊轉(zhuǎn)發(fā)評(píng)論詢問描述上傳圖片添加刪除編輯日歷時(shí)間日期鬧鐘秒針分鐘小時(shí)月周季節(jié)氣氛陽歷農(nóng)書歲月日十百萬億億元萬元美元英鎊歐元數(shù)字?jǐn)?shù)量金額長度面積重量速度溫馨濕度功率油耗電耗倍數(shù)比例萬分之%‰°℃米/秒㎡／kg/kWh/L/cm3/m3/g/ml/mm/kg/min/hr

**第三章: 社會(huì)影響**

如果只停留在定義、“處理方法”的層面上，則恐怕不能真正理解“不 良”。 在 當(dāng) 下 經(jīng) 濟(jì) 大 局 中 , 各 行 各 業(yè) 對(duì) 待 " 不 良 " 應(yīng) 發(fā) 生 更 加 關(guān) 注 和 思 辨 . 因除 法院司法裁定 強(qiáng)制執(zhí)行民事判決文書令命禁令通告公告聲明請(qǐng)求起訴調(diào)委向省佬縣城鎮(zhèn)村居民族隊(duì)伍醫(yī)院商品房土地豪華芬汽車班機(jī)游輪手機(jī)電視路由器老板鍵盤顯示器殼心CPU四核64GB聲卡輸出輸入HDMIUSBWIFIBluetooth兼容WindowsMacOSLinuxAndroidiOS系統(tǒng)版本常態(tài)移動(dòng)電話APP蘋果iPhoneiPadiPodWatchAirPodsHomePodeSIMiTunesStoreICloudIDFaceTimeSiriPayMusicTVPlus游戲ArcadeNewsStandHealthCardAppleCareSupportServiceB2CSKUASINISBNUPCQRCodeSKUSSNIMEIIMSIPPPSNMACAddressDeviceTokenMD5SHA1RSA2048BitAES256GSMCDMALSAMIMT2000LTEWiFi6GNFCRFIDSensorGPSGLONASSBEIDOUGalileoQZSSSBASETSO28181RTSPRTPHTTPDNSDHCPFTPSSHSSLTLSVPNVLANVoIPv4v6TCPUDPSMTPPOP3IMAPNNTPRPCSOAPRESTMQTTXMPPCoAPEERPCODBCJDBCORMNOSEQLNoSQLDBMSACIDADRHADODataWarehouseETLETLCRMERPSCMCISPOSBIOLAPAIAIOTAIUIUXARVRMRBlockChainBigDataCloudComputingEdgeFogGridQuantumHighPerformanceSuperComputerMicroControllerDSPASICSoCFPGAARMX86x64RISCVMISAInstructionSetCompilerInterpreterAssemblerDebuggerProfilerMemoryStorageDiskRAIDDVDSDRAMSRAMROMEEPROMFlashCacheBufferRegisterPipelineSuperscalarVectorMultiprocessorMultithreadingParallelDistributedRealtimeEmbeddedSoftHardWareOpenSourceFreeFreewareSharewareCommercialProprietaryLicensedCopyleftCopyrightPatentTrademarkTradeSecretDMCADPIGDPRHIPAAISOIECECCCKYCAMLKYCTOFACFTFGDRPEPIDPOAUMAOFLUSAKORJPCHUKESPTITIRUCNBRCADKKRWTHBOYNOKNZDSGSZRUBMYRIDRPKRPHPMXNCOPABRLCLPAUDTZSATNDLSTWDGTMTLSYPLSLRRMBMMKMGADEURHRKHUFARSAMDANGTTRYEGBPUSDHKDCADDJPYPENAUDSGDNZDTWDVNDDIRRUAHAEDAFNBDTBHDSCRKHRMKWMRUOMROCILOETFUTBTCETHXRPMATICDOGEADAQTMLTCBNBSUSHIBAVEXEMANAXSOILUNIFLOWXTZAVALINKCRVEPSILONRAYMASKUUENCOCITYALICEANKRBNTBADGERBALBTBBATBONDCAKECHRCHIPCREDOCARDDEXELONGFORGFISHFRONTFXGGALAHCHEHHOTHTHUHYPERIVAJUVJKSJULDKEYKPRLAYMANLEVLINAULOVLYXLUNMOVBMONOBOMBRENFREEOLDORNOWNPAYPHBPOLSPOOLPYERAINRGTRUGRSANDSHESINGSIXSKYSNYSTRATSUNSUPPORTSWAPTENTWTENDTKTOKENTRUEUMBUSTVAIVOKENVOXYIELDYZDYFIAGLDALLCBFBULLCARDDRAGONDUDEFUELGOATGRWGVTIGJOINTKOBLIONLUCKMAPERMASKMEMEMONEMYMERLNFTODOGPANTHPARTPBTFIREPLAYPORSCPASHARKSHIELDSHOOTSNAKESPACESWAPSUPERTESTTLRYFUCKTWINSVIAGRWFYGOWINGWNXWLWXWPXXFYFSZZRXFINANCECNNSCNNBXCVNXDAIDXDFDXDPXDVFIOGXGMNGOHOGMHOOHMCOIHMIKNMNMPHNPNRVNUODEOMPAREPFNPICKPKFPNKPROPRSQUAKEQUALQUIVEREVOREVSREVNHRESNRICHRIOTHROOTHSAILSALESAMPLSAVESEAALSEEKSETSHARESHOTSHOWSIGMASIMPSONSMARTSTARTSTEPSTOPSTORESTYLESUBSUMSVRSSYSTEMTAGTEAMTELLTHEMETIKTOPTRADETRAITRENDEDUALTYREWARRWAYWEBWHITESWHOOLEWOOLFWORDWORKSYESSYYTDZZZONEZYMEBAKERBATBITBOOTBOXBUFFBUYCAPCHAINCHATCHEECHICOINCOPYCURECYBERDAYDENDESIGNDEVIEDIRECTDOGDOTDOWNFIXFLOWFOCUSFOXGATEGETGOODGREENGROUPGUIDEHACKHALFHIGHHOMEHOUSEIDEAIMPORTINFOJUSTLABLANDLASTLINKLISTLOGLOOKMARKMAXMICRONMINUTEMODEMORENETNEWNEXTNOTEONEONLYOPENPASSPETPLANPOINTPOSTPOWERPUREQAQUEQUESTIONREALREDROADRUNSAFESECRETSEESELECTSHOPSHORTSIDESELLSIGNSIZESKIPSKILLSMILESOLIDSPACESTARSTARTSTATSTEALTHSUPERSWEETSWSYSTABLETALETEAMSCHOOLSCORESEARCHSHIFTSHORTSITESETSOUNDSOURCESTATESTRUCTSUPERLTALKTASKTEMPTEXTTIMEUNITUSEVIEWVISIONVOICEWAREWATCHWAYSWISEWINWWORLDYOURZEROAPPLEBOOKBUSINESSDATADEVICEEMAILFACEFACTORYFASTFEEDFILEFITFLASHFORMGAMEGLOBALHELPHOSTHOURHTMLINDEXJOBLIGHTLINELOCKMAILMAJORNAMEPAGEPARTPHONEPRINTPROJECTPUBLICREADROOMRULESALESSCREENSCRIPTSERVICESESSIONSHARESOFTWARESOLUTIONSOURCESTAFFSYSTEMTABLETEAMTERMTOOLTOTALTYPEVIDEOVISUALWEBWINDOWACCOUNTACTIVEAGENTAIRALERTANIMALANSWERANYAUDIOAUTOBABYBACKBALLBASEBEARBILLBLACKBLOCKBLUEBOARDBODYBOOSTBRANCHBREAKBRIDGEBUGBUILDCLICKCLIENTCLOUDCODECOMPANYCONNECTCONTRACTCONTROLCOOLCOUNTCOVERCREATECUSTOMDATADIETDIGITALDISKDREAMDROPENERGYENGINEEVENTEXPRESSEXTREMEEYEFACTORFAILFALSEFIELDFIGUREFINALFIRSTFORCEFORESTFRAMEFREEZEFUNFUNCHECKHIGHHOWIDEAINCOMEINDIANINPUTINTERNJOINKEEPKEYLABELLEVELLIKELOCALLOGINLOOSELOOPLOSSLOTLOWERMAINMATCHMEDIAMETHODMODELNEARNORTHNOTEOFFEROPTIONORDERPACKPAIRPAPERPARISPASTPATCHPAYMENTPLUSPOLICYPRICEPRIVATEPRODUCTPROGRAMPROPERTYQUALITYQUESTRAINRANDOMRATEREADYREGISTERRELAXRELEASEREMOTEREMOVEREPORTRESETRESULTRETURNRIGHTROUNDROWROYALSAMPLESCALESCREENSECONDSECTIONSENSORSETTINGSHEETSHIFTSHIPSHOPSINGLESLIDESMOOTHSOCKETSOFTWARESOLESPANSPORTSPRINGSTACKSTATUSSTREAMSTRINGSTRUCTSURETARGETTERMTHERAPYTIERTRACKTRANSITTREATTREEUNKNOWNVALUEVENTVIRTUALWAITWARDWARNINGWATCHWESTWHITEWIDTHWOODWORDWORKWRITERYELLOWALTERBEGINBIGBLEWBREAKBURNCHANGECHASECLOSECOLORCOMECOUNTCURVEDAYDIRTDRAWEARLYEDITELSEEXITFALLEVENEVERYEXAMPLEEXPECTEXPERTFAULTFEATUREFIXEFOLLOWFULLGENEGIVEGRAYGRENGTHANDLEHELPHOMEIDENTIFYIMAGEINCLUDEITEMKEEPKNOWLARGELEFTLIKENORMALNOWOBJECTOFFICIALOTHEROUTSIDEOWNERPLACEPLAINPLANNATIONPRESSPREVENTPROCESSPURPOSEPUTRAISEREGULARRELATEDREPEATRESPONSEREVERSESECURITYSERVICESHORTSIDESTAYSUCCESSSUITEALLOWAPPLICATIONATTACHAVAILABLEAWAYBACKGROUNDCELLCENTRALCERTIFICATECHECKCLEARCHOOSECLASSCLEARCOLLECTCOMPLETECONDITIONCOPYCORRECTDECLAREDELETEDELIVERDESCRIBEDESTROYDETAILDIFFERENCEDIRECTDISPLAYDISTRICTDOCUMENTELEMENTEMPLOYEMPTYEQUALERRORESCAPEESTABLISHEXPENSEEXTERNALFACTORYFAILUREFAITHFUNCTIONGENERATEGIFTGRADEGROUNDHANDLEHEADHEIGHTHOLDERIGNOREIMPORTINSTANCEINTERIORINVOLVEISSUELANGUAGELICENSEMESSAGEMOVEMENTNETWORKNORMALNOTENOUGHOPERATEOPTIONOUTPUTPACKAGEPATIENTPERMITPERSONPLATFORMPLEASU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INTEGER FUTURE INVESTIGATION OF THE RISK MANAGEMENT AND INTERNAL CONTROL SYSTEM FOR NON-PERFORMING LOANS BY CHINESE BANKSFIRST DRAFT - MARCH2019In April and June this year the Bank of England issued reports on risk management for non-performing loans (NPL) in UK banks. These reports were prepared by a team from the Prudential Regulatory Authority (PRA), which is part of the Bank’s Financial Policy Committee.

The PRA has been carrying out an extensive review of NPL risks across all parts of its supervisory remit – including retail and wholesale banking as well as insurance companies. The reviews have included work to assess whether firms are meeting their regulatory obligations with respect to provisioning against potential losses arising from credit exposures that might become impaired or default in future.

For Chinese banks facing similar challenges around asset quality it would be useful to consider how these issues play out locally within China. This report presents findings based on interviews conducted between December 2017 and February 2019 with senior officials at six major Chinese commercial banks.


From our discussions we found there was considerable variance among institutions’ practices regarding recognition classification measurement impairment assessment provisioning policies recovery resolution processes internal control systems information disclosure arrangements public relations strategies institutional culture human resource capabilities board oversight governance structures etc.



We believe more research needs conducting into what drives differences observed amongst different financial service providers when faced with common economic conditions such as those currently being experienced globally during times like COVID