商業銀行承受擔保品處分方式之研究－以不動產證券化為中心－

The Research on the Securitization of Commercial Banking Collateral

林晏正(Yen-Cheng Lin)

指導教授 ： 莊永丞

中原大學/商學院/財經法律研究所/碩士(2007年)

https://doi.org/10.6840/cycu200700082

摘要

1980年以前我國金融體系一直處於政府的嚴格管制與保護，1989年7月修訂銀行法，允許民營銀行的設立，而於1991至1992年期間，政府核准16家新銀行設立，同時也核准信託投資公司、大型信用合作社及中小企業銀行可申請改制為商業銀行，致使商業銀行家數倍增。各銀行為了爭取客戶、提升業績，紛紛大規模開發客源，由於授信條件的放寬以及徵信不確實造成超額貸款，以致於各銀行今日多面臨嚴重的逾放及不良資產問題，許多的擔保品因此遭到法院拍賣，其中以不動產擔保品為最多。
銀行為了減輕其因法拍流標、拍賣價格低落造成其帳上損失，有時會基於債權人的地位向法院承受拍賣的不動產擔保品（簡稱承受擔保品）。然而當銀行承受不動產擔保品後，其面臨隨之而來的問題即是資產流動性不足、資金成本的增加。此外依照銀行法規定，銀行因行使抵押權取得之不動產，除符合相關條件外，原則上必須於取得之日起四年內處分之，因而造成銀行對於承受的不動產擔保品需於一定時間處分的壓力。目前我國銀行業所採用的處理方式尚非很理想，本文嘗試藉由證券化的方式來探討商業銀行處分其承受的不動產擔保品的可行性，以期解決銀行無法如期全數處分不良資產並且減少其損失。
本論文共分為六章，茲簡述如下：
第一章 緒論：
本章提出國內商業銀行目前面臨承受不動產擔保品的問題，並確立本論文研究的目的與方向。
第二章 商業銀行承受擔保品現況與問題：
本章主要介紹目前國內商業銀行承受擔保品後，因其處分的狀況不甚理想，故無法符合銀行法處分期限的規定。
第三章 不動產證券化的基本理念：
本章旨在說明不動產證券化的意義、目的、基本原理與不動產證券化之優點。
第四章 國內、外不動產證券化的運作模式：
本章藉由介紹美、日二國不動產證券化的制度並比較我國不動產證券化條例與金融資產證券化條例的證券化異同。
第五章 不動產證券化於承受擔保品處分之運用：
本章析述商業銀行承受之不動產擔保品藉由證券化方式處分的流程作法。
第六章 結論：
本章說明商業銀行承受之不動產擔保品藉由各種證券化方式的運用，將可達成如期、全數處分並且減少損失之目的。

關鍵字

不動產證券化 ； 擔保品

並列摘要

In 1980, our country’s financial system was in control and protected strictly by the government. The bank law was revised in July of 1989, which allowed the establishment of the private bank. From 1991 to 1992, the government checked and approved the setup of 16 new banks and authorized the trust and investment corporations, large-scale credit cooperatives, and small & medium-size enterprise banks legally to reform themselves to commercial banks. This caused the number of commercial banks to double. In order to reach a high-performance sale goal, every bank strives to approach and attract all the potential customers with easy requirements and poor credit authorization of loan on credit. It leads to the fact that every bank faces serious excess putting and non-performing assets problems today, which causes a lot of collateral to be auctioned by the court. The real estate collateral is a major one.
In order to decrease big accounting loss because of the void auction or low auction price, the banks as priority creditors sometimes have to take over the real estate collateral auctioned by the court. Soon after taking over much of the real estate collateral, the banks face the immediate problems as poor assets mobility and cost of fund increases. Also, according to the regulation of bank laws, the banks need to exercise the disposition on all the real estate obtained by hypothec in four years. Besides complying with relevant conditions, banks have certain degree of pressure to dispose real estate in time. The disposition way that is adopted by most banks is still not very ideal at present. This text tries to probe into the feasibility on the disposition of the real estate collateral undertaken by the commercial bank with the way of the securitization to resolve the incapability of the bank to dispose the non-performing assets and reduce the loss in time.
This thesis is divided into six chapters, and the sketch is as follows:
Chapter Ⅰ Introduction:
This chapter states the problems of collateral on real estate undertaken by the domestic commercial bank at present and ensures the establishment of the objective and direction of this thesis.
Chapter Ⅱ The commercial bank undertakes the collateral situation and questions at present:
This chapter introduces mainly that domestic commercial banks are poorly handling the disposition situation at present after they undertook the collateral, so they can’t exercise the disposition in time to comply with the deadline of bank law.
Chapter Ⅲ Basic idea of the securitization of the real estate:
This chapter states the meaning, the purpose, the basic principle, and advantage of the securitization on the real estate.
Chapter Ⅳ Operation model of securitization on the real estate in domestic and other countries:
This chapter introduces the securitization system of real estate in the United States and Japan. It also states the complete comparisons between the real estate securitization regulation and financial assets securitization regulations.
Chapter Ⅴ The securitization of the real estate is applied on the collateral disposition:
This chapter analyzes and states the practice and procedure of securitization way to dispose the real estate collateral undertaken by the commercial bank.
Chapter Ⅵ Conclusion:
This chapter proves that the commercial banks are capable of reaching the objective to exercise all the real estate collateral completely as schedule as well as reducing the loss with the application of various securitization ways.

並列關鍵字

Collateral ； Securitization of Real Estate

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