國內銀行放款損失會計資訊揭露之探討

A Study of Bank Loan-Loss Accounting and Disclosure in Taiwan

黃德海(Teck-Hai Wong)

指導教授 ： 王敏茹

中原大學/商學院/會計研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300630

摘要

銀行承擔及管理重大金額的信用風險。放款通常是銀行最重大的資產，為產生收入的最大來源，且亦是銀行遭受信用損失的最大來源。
放款損失會計處理為不同評估者（如銀行管理階層、外部稽核、以及銀行監理機關等）所最關心的領域。銀行對其放款組合的放款損失所採用的會計處理方法，對其財務報表所表達的銀行財務狀況極具重要性。
不同的放款損失會計處理，對於銀行資產品質的評估標準之國際調和化，形成很大的障礙。金融市場全球化，要求提昇現行的銀行放款損失會計處理及揭露水準，且在國際間更具可比較性。有鑒於會影響財務報表、監理報表申報及資本計算等之正確性，巴塞爾銀行監理委員會等國際團體已具體地要求改善銀行放款損失會計處理及揭露實務。健全的放款損失會計處理及揭露實務，亦為確保強化透明化以利於有效的銀行監理及市場紀律所不可或缺的。銀行體系財務透明度的改善，需要有一個提供及時辨識、認列、以及揭露問題放款之統一架構。
銀行為監控及管理其放款組合的信用風險，應建立放款分類及放款複查制度。這些放款分類經常用在監理報表，以利監理機關對銀行放款組合的信用風險水準的評估，分類結果亦有用以提列備抵放款損失。
備抵放款損失之計提，需要管理人員作出權衡性的判斷，涉及一項不可避免且具有高度不精確性的過程。若無有紀律的方法或適當的文件記載，會損害到銀行財務報表的可信度。本研究建議銀行監理機關訂定的標準比率不宜用以對每一放款類別的餘額計提備抵放款損失。銀行應對放款採逐筆個別複查並評估損失，對於無法可靠評估可能損失的剩餘放款部分，使用適當的比率計提備抵放款損失。基於認列及衡量損失之目的，監理機關對於監理報表備抵放款損失的規範，應遵循一般公認會計原則。銀行董事會應負責確保銀行建立有一致性計提備抵放款損失的控制制度。適足的備抵放款損失金額，應有完備的文件記載。為達成此項任務，董事會應責成經營管理階層建立並維持一套適切、有系統的、以及一致性採用的計算備抵放款損失及放款損失提列的金額之程序。

關鍵字

放款損失會計處理 ； 放款損失 ； 放款分類 ； 備抵放款損失 ； 銀行

並列摘要

Banks accept and manage significant amounts of credit risk. Loans usually are the most significant assets of banks and generate the largest portion of revenues. Loans have traditionally been the source of most credit losses incurred by banks.
Accounting for loan losses is an area of significant interest for different assessors - such as bank managers, external auditors, and banking supervisors. The methods that banks use to account for loan losses in their loan portfolios are of great importance for the presentation of banks’ financial positions in their financial statements.
Divergent loan losses accounting present substantial deterrents to reaching international harmonisation of standards for evaluating the quality of bank assets. Financial market globalization requires existing accounting for loan losses and disclosure standards for banks to improve and become more internationally comparable. Various international bodies, including the Basel Committee, have called for progress in accounting and disclosure practices for banks’ loan-loss accounting treatments specifically, can also significantly affect the accuracy of financial and supervisory reporting and related capital calculations. Improvements in the transparency of the banking system require a uniform framework that provides timely identification, recognition, and disclosure of problem loans.
Banks need loan classification and loan review systems in order to monitor and manage the credit risk in their loan portfolios. These classifications are always used for regulatory reporting to facilitate regulators’ assessments of the level of credit risk in banks’ loan portfolios, and also used to quantify provisioning requirements.
Determining an allowance for loan losses involves a significant degree of management judgment and is inevitably an imprecise process. Allowance for loan losses developed without a disciplined methodology or adequate documentation can undermine the credibility of a bank’s financial statements. This study suggest that the banks should not apply the regulatory standard percentages to the aggregate for each classification category to calculate their provisions. They should review each loan individually and assess the loss, and then apply the appropriate percentages to the remaining portion of those loans on which they are unable to assess the likely loss reliably. For recognition and measurement purposes, the regulator reporting requirements applicable to allowance for loan losses should conform to GAAP. The board of directors of each bank is responsible for ensuring that the banks have controls in place to consistently determine the allowance for loan losses. The conclusions about the appropriate amount of the loan loss allowance should be well documented. To fulfill this responsibility, board of directors should instruct management to develop and maintain an appropriate, systematic, and consistently applied process to determine the amounts of the allowance for loan losses and provisions for loan losses.

並列關鍵字

loan classification ； bank ； accounting for loan losses ； allowance for loan losses ； loan losses

參考文獻

3. 財團法人中華民國會計研究發展基金會，財務會計準則第九號公報「或有事項及期後事項之處理準則」，民國75年9月。

4. 財團法人中華民國會計研究發展基金會，財務會計準則第十三號公報「財務困難債務整理之會計處理準則」，民國77年6月。

5. 財團法人中華民國會計研究發展基金會，財務會計準則第廿八號公報 「銀行財務報表之揭露」，民國88年3月。

6. 陳錦村、劉永欽，「如何檢視免列報逾期放之財務行為」，台灣金融財務季刊，民國91年3月。

5. Basel Committee on Banking Supervision, Publications No. 41, Enhancing Bank Transparency，September 1998