中美银行贷款分类 制度:比较与启示 从分类标准上,美国银行的掌握标准与国内做法不尽相同。 首先,可疑类贷款的分类标准。中国人民银行《贷款风险分类指导原则》对可疑类贷款的定义是“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”。而美联储认为可疑类贷款作为次级类和损失类的“中间过渡状态”,存在“某些重要和合理并且可能增强贷款不确定性的因素”。 Sino-U.S. Bank Loan Classification: Comparison and Implications From the classification criteria, Bank of America’s grasp of standards and domestic practices vary. First, the classification criteria for doubtful loans. The definition of doubtful loans by the PBC Guidelines on Loan Risk Classification means that “the borrower can not repay the principal and interest of the loans in full, and will certainly cause a great loss even if the guarantee is implemented.” However, the Fed considers “doubtful loans” as “intermediate transitional states” between sub-classes and loss categories, and “there are some factors that are important and reasonable and may enhance the uncertainty of the loans.”