銀行逾放提存對經營績效之影響-新信用風險規範之觀點

The Impact of the Increased Default Debts upon Operating Performance—From Credit Risk Regulations’ Point of View.

王麗芬(Li-Fen Wang)

指導教授 ： 徐學忍 ； 郭文忠

元智大學/管理學院/管理研究所/碩士(2006年)

摘要

本論文主要係探討台灣金融業因為參照國際規範修訂我國「銀行資本適足性管理辦法」及「銀行自有資本與風險性資產計算方法說明」等規定。預定將與國際同步於民國95年底正式實施新巴塞爾資本協定，建立妥善風險管理機制，以確保法規遵循及提昇競爭力。新修訂之「銀行資產評估損失準備提列及逾期放款催收款呆帳處理辦法」政策對於銀行的影響。
在新逾放管理政策施前各銀行為因應此一政策，一方面增加備抵呆帳的提存，以增加覆蓋率，另一方面加速打銷呆帳，以降低逾放比， 94年1至8月轉銷佔全體金融機構放款餘額約千分之六，佔全體金融機構93年度稅前淨利更達59%，佔94年度88%，而新制施行後逾放比率由2.46%到2.87％，增加幅度雖然不大，但若加計己打銷呆帳及增提備抵呆帳金額，幾乎佔金融機構盈餘之全部，可以得知逾期放款對於銀行經營績效及股東獲利狀況影響之鉅。
雖在94年6月前，各銀行竭盡心力打銷呆帳，以維護資產品質，保持銀行經營之穩健，並符合主管機關之要求，惟在94年7月之後，各銀行仍需多提列約70億之備抵呆帳，以符合規範，並降低信用風險，惟此舉乃在提昇資產品質，保障股東權益，並使本國銀行之財務報表更透明化，便於分析及與國外金融機構比較，故對金融股影響並不大。
總體而言各金融機構在逾放新制實施前，有一段時間調整其放款品質及增加提存或打銷呆帳，因應本制度所帶來之衝擊，故影響並不大，且在新制實施後因財務報表的透明度提升了，並能與國際標準相同，對於銀行的國際化邁出了成功的一步。

關鍵字

覆蓋率 ； 競爭力 ； 風險性 ； 金融業 ； 透明度

並列摘要

The main focus of this thesis is to discuss the impact upon banking institutions in Taiwan after referring to international rules and revising our country’s “The Management Rules of the Banking Capital” and '”Computing Rules for Banking Capital and Risky Assets”. At the end of 2006, “The New Basel Capital Accord” would be carried out in other countries as well as Taiwan simultaneously in order to establish excellent mechanism for risk management, make sure regulations are followed considerably and increase competitiveness. And to evaluate the extent to which the newly revised “Regulations of the Procedures for Banking Institutions to Evaluate Assets and Deal With Past-Due/Non-Performing Loans” would impact upon banking institutions.

Before the implementation of the new policy, banking institutions have increased and prepared against depositing of bad debt to enlarge the coverage rate as well as wrote-off bad debt to decrease the ratio of non-performing loan. From January 2005 to August 2005, write off dead loan have account for 0.6% of balance of performing loan of all financial institutions, 59% of revenue before tax of all financial institutions in 2004 and 88% in 2005. After the implementation of new regulations, the ratio of non-performing loan has increased slightly from 2.46% to 2.87%. After combing the debts, which have been written-off and increase determining an allowance for loan losses, the amount is so hung that it is close to operating performance of all financial institutions. Obviously, non-performing debts have a lot to do with the performance of financial institutions and the profits of stockholders.

Before June 2005, financial institutions had dedicated themselves to write-off the debts to maintain the quality of their assets, sustain the stable performance of financial institutions and to meet government’s requirements. After July 2005, however, financial institutions had to prepare 7 billion dollars more to meet the requirement and to decrease the credit risk. The main purpose of the procedure is to strengthen the quality of assets, to ensure the welfare of stockholders and to make financial statements of financial institutions transparent to the public. In so doing, it is easy to analyze and compare with other foreign financial institutions. Therefore, there is no impact upon the stock value of financial institutions.

In whole, there is some time left for financial institutions to adjust their quality of loans, increase determining an allowance for loan losses or write-off bad debts to decrease the impact of the new policy before it effected. Therefore, there is no great impact upon financial institutions. Besides, after the implementation of the new policy, financial statements become more transparent and they are identical to international standard, therefore, it is a successful step for internationalization.

並列關鍵字

Non-Performing Loan

參考文獻

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