商业银行风险管理[文献翻译]

商业银行风险管理[文献翻译] “RISK MANAGEMENT IN COMMERCIAL BANKS” (A CASE STUDY OF PUBLIC AND PRIVATE SECTOR BANKS) - ABSTRACT ONLY 1. PREAMBLE: 1.1 Risk Management: The future of banking will undoubtedly rest on risk management dynamics. Only those banks that have efficient risk management system will survive in the market in the long run. The effective management of credit risk is a critical component of comprehensive risk management essential for long-term success of a banking institution. Credit risk is the oldest and biggest risk that bank, by virtue of its very nature of business, inherits. This has however, acquired a greater significance in the recent past for various reasons. Foremost among them is the wind of economic liberalization that is blowing across the globe. India is no exception to this swing towards market driven economy. Competition from within and outside the country has intensified. This has resulted in multiplicity of risks both in number and volume resulting in volatile markets. A precursor to successful management of credit risk is a clear understanding about risks involved in lending, quantifications of risks within each item of the portfolio and reaching a conclusion as to the likely composite credit risk profile of a bank. The corner stone of credit risk management is the establishment of a framework that defines corporate priorities, loan approval process, credit risk rating system, risk-adjusted pricing system, loan-review mechanism and comprehensive reporting system. 1.2 Significance of the study: The fundamental business of lending has brought trouble to individual banks and entire banking system. It is, therefore, imperative that the banks are adequate systems for credit assessment of individual projects and evaluating risk associated therewith as well as the industry as a whole. Generally, Banks in India evaluate a proposal through the traditional tools of project financing, computing maximum permissible limits, assessing management capabilities and prescribing a ceiling for an industry exposure. As banks move in to a new high powered world of financial operations and trading, with new risks, the need is felt for more sophisticated and versatile instruments for risk assessment, monitoring and controlling risk exposures. It is, therefore, time that banks managements equip themselves fully to grapple with the demands of creating tools and systems capable of assessing, monitoring and controlling risk exposures in a more scientific manner. Credit Risk, that is, default by the borrower to repay lent money, remains the most important risk to manage till date. The predominance of credit risk is even reflected in the composition of economic capital, which banks are required to keep a side for protection against various risks. According to one estimate, Credit Risk takes about 70% and 30% remaining is shared between the other two primary risks, namely Market risk (change in the market price and operational risk i.e., failure of internal controls, etc.). Quality borrowers (Tier-I borrowers) were able to access the capital market directly without going through the debt route. Hence, the credit route is now more open to lesser mortals (Tier-II borrowers).With margin levels going down, banks are unable to absorb the level of loan losses. There has been very little effort to develop a method where risks could be identified and measured. Most of the banks have developed internal rating systems for their borrowers, but there hasbeen very little study to compare such ratings with the final asset classification and also to fine-tune the rating system. Also risks peculiar to each industry are not identified and evaluated openly. Data collection is regular driven. Data on industry-wise, region-wise lending, industry-wise rehabilitated loan, can provide an insight into the future course to be adopted. Better and effective strategic credit risk management process is a better way to Manage portfolio credit risk. The process provides a framework to ensure consistency between strategy and implementation that reduces potential volatility in earnings and maximize shareholders wealth. Beyond and over riding the specifics of risk modeling issues, the challenge is moving towards improved credit risk management lies in addressing banks’ readiness and openness to accept change to a more transparent system, to rapidly metamorphosing markets, to more effective and efficient ways of operating and to meet market requirements and increased answerability to stake holders. There is a need for Strategic approach to Credit Risk Management (CRM) in Indian Commercial Banks, particularly in view of; (1) Higher NPAs level in comparison with global benchmark (2) RBI’ s stipulation about dividend distribution by the banks (3) Revised NPAs level and CAR norms (4) New Basel Capital Accord (Basel –II) revolution According to the study conducted by ICRA Limited, the gross NPAs as a proportion of total advances for Indian Banks was 9.40 percent for financial year 2003 and 10.60 percent for financial year 20021. The value of the gross NPAs as ratio for financial year 2003 for the global benchmark banks was as low as 2.26 percent. Net NPAs as a proportion of net advances of Indian banks was 4.33 percent for financial year 2003 and 5.39 percent for financial year 2002. As against this, the value of net NPAs ratio for financial year 2003 for the global benchmark banks was 0.37 percent. Further, it was found that, the total advances of the banking sector to the commercial and agricultural sectors stood at Rs.8,00,000 crore. Of this, Rs.75,000 crore, or 9.40 percent of the total advances is bad and doubtful debt. The size of the NPAs portfolio in the Indian banking industry is close to Rs.1,00,000 crore which is around 6 percent of India’ s GDP2. The RBI has recently announced that the banks should not pay dividends at more than 33.33 percent of their net profit. It has further provided that the banks having NPA levels less than 3 percent and having Capital Adequacy Reserve Ratio (CARR) of more than 11 percent for the last two years will only be eligible to declare dividends without the permission from RBI3. This step is for strengthening the balance sheet of all the banks in the country. The banks should provide sufficient provisions from their profits so as to bring down the net NPAs level to 3 percent of their advances. NPAs are the primary indicators of credit risk. Capital Adequacy Ratio (CAR) is another measure of credit risk. CAR is supposed to act as a buffer against credit loss, which isset at 9 percent under the RBI stipulation4. With a view to moving towards International best practices and to ensure greater transparency, it has been decided to adopt the ’ 90 days’ ‘ over due’ norm for identification of NPAs from the year ending March 31, 2004. The New Basel Capital Accord is scheduled to be implemented by the end of 2006. All the banking supervisors may have to join the Accord. Even the domestic banks in addition to internationally active banks may have to conform to the Accord principles in the coming decades. The RBI as the regulator of the Indian banking industry has shown keen interest in strengthening the system, and the individual banks have responded in good measure in orienting themselves towards global best practices. 1.3 Credit Risk Management(CRM) dynamics: The world over, credit risk has proved to be the most critical of all risks faced by a banking institution. A study of bank failures in New England found that, of the 62 banks in existence before 1984, which failed from 1989 to 1992, in 58 cases it was observed that loans and advances were not being repaid in time 5 . This signifies the role of credit risk management and therefore it forms the basis of present research analysis. Researchers and risk management practitioners have constantly tried to improve on current techniques and in recent years, enormous strides have been made in the art and science of credit risk measurement and management6. Much of the progress in this field has resulted form the limitations of traditional approaches to credit risk management and with the current Bank for International Settlement’ (BIS) regulatory model. Even in banks which regularly fine-tune credit policies and streamline credit processes, it is a real challenge for credit risk managers to correctly identify pockets of risk concentration, quantify extent of risk carried, identify opportunities for diversification and balance the risk-return trade-off in their credit portfolio. The two distinct dimensions of credit risk management can readily be identified as preventive measures and curative measures. Preventive measures include risk assessment, risk measurement and risk pricing, early warning system to pick early signals of future defaults and better credit portfolio diversification. The curative measures, on the other hand, aim at minimizing post-sanction loan losses through such steps as securitization, derivative trading, risk sharing, legal enforcement etc. It is widely believed that an ounce of prevention is worth a pound of cure. Therefore, the focus of the study is on preventive measures in tune with the norms prescribed by New Basel Capital Accord. The study also intends to throw some light on the two most significant developments impacting the fundamentals of credit risk management practices of banking industry – New Basel Capital Accord and Risk Based Supervision. Apart from highlighting the salient features of credit risk management prescriptions under New Basel Accord, attempts are made to codify the response of Indian banking professionals to various proposals under the accord. Similarly, RBI proposed Risk Based Supervision (RBS) is examined to capture its direction and implementation problems。 1.4 Objectives of the research: The present study attempts to achieve the following objectives: 1. Analysis of trends in Non-Performing Assets of commercial banks in India. 2. Analysis of trends in credit portfolio diversification during the post-liberalization period. 3. Studying relationship between diversified portfolio and non-performing assets of public sector banks vis-à-vis private sector banks. 4. Profiling and analysis of concentration risk in public sector banks vis-à-vis private sector banks. 5. Evaluating the credit risk management practices in public sector banks vis-à-vis private sector banks. 6. Reviewing the New Basel Capital Accord norms and their likely impact on credit risk management practices of Indian commercial banks. 7. Examining the role of Risk Based Supervision in strengthening credit risk management practices of Indian commercials banks. 8. Suggesting a broad outline of measures for improving credit risk management practices of Indian commercial banks. 2. THE PROBLEM OF NON-PERFORMING ASSETS 2.1 Introduction: Liberlization and Globalization ushered in by the government in the early 90s have thrown open many challenges to the Indian financial sector. Banks, amongst other things, were set on a path to align their accounting standards with the International standards and by global players. They had to have a fresh look into their balance sheet and analyze them critically in the light of the prudential norms of income recognition and provisioning that were stipulated by the regulator, based on Narasimhan Committee recommendations. Loans and Advances as assets of the bank play an important part in gross earnings and net profits of banks. The share of advances in the total assets of the banks forms more than 60 percent7 and as such it is the backbone of banking structure. Bank lending is very crucial for it make possible the financing of agricultural, industrial and commercial activities of the country. The strength and soundness of the banking system primarily depends upon health of the advances. In other words, improvement in assets quality is fundamental to strengthening working of banks and improving their financial viability. Most domestic public sector banks in the country are expected to completely wipeout their outstanding NPAs between 2006 and 20088. NPAs are an inevitable burden on the banking industry. Hence the success of a bank depends upon methods of managing NPAs and keeping them within tolerance level, of late, several institutional mechanisms have been developed in India to deal with NPAs and there has also been tightening of legal provisions. Perhaps more importantly, effective management of NPAs requires an appropriate internal checks and balances system in a bank9. In this background, this chapter is designed to give an outline of trends in NPAs in Indian banking industry vis-à-vis other countries and highlight the importance of NPAs management. NPA is an advance where payment of interest or repayment of installment of principal (in case of Term loans) or both remains unpaid for a period of 90 days10 (new norms with effect from 31st March, 2004) or more. 2.2 Trends in NPA levels: The study has been carried out using the RBI reports on banks (Annual Financial Reports), information / data obtained from the banks and discussion with bank officials. For assessing comparative position on CARR, NPAs and their recoveries in all scheduled banks viz., Public sector Banks, Private sector banks were perused to identify the level of NPAs. The Table 2.1 lists the level of non-performing assets as percentage of advances of pubic sector banks and private sector banks. An analysis of NPAs of different banks groups indicates, the public sector banks hold larger share of NPAs during the year 1993-94 and gradually decreased to 9.36 percent in the year 2003. On the contrary, the private sector banks show fluctuating trend with starting at 6.23 percent in the year 1994-95 rising upto 10.44 percent in year 1998 and decreased to 8.08 percent in the year 2002-03 2.3 International comparison of NPA levles: Comparison of the problem loan levels in the Indian banking system vis-à-vis those in other countries, particularly those in developed economies, is often made, more so in the context of the opening up of our financial sector. The data in respect of NPAs level of banking system available for countries like USA, Japan, Hong Kong, Korea, Taiwan & Malaysia reveal that it ranged from 1 percent to 8.1 percent during 1993-94, 0.9 percent to 5.5 percent during 1994-95, 0.6 to 3.0 percent during 2000 as against 23.6 percent, 19.5 percent and 14 percent respectively for Indian banks during this year11. The NPAs level in Japan, for example is at 3.3 percent of total loans, it is 3.1 percent in Hong Kong, 7.6 percent in Thailand, 11.2 percent in Indonesia, and 8.2 percent in Malaysia during 94-95, whereas the corresponding figure for India is very high at 19.5 percent12. According to Ernst & Young13, the actual level of NPAs of banks in India is around $40 billion, much higher than the government own estimates of $16.7 billion 14 . This difference is largely due to the discrepancy in the accounting of NPAs followed by India and rest of the world. According to Ernst & Young, the accounting norms in India are less stringent than those of the developed economies. Further more, Indian banks also have the tendency to extend past due loans. Considering India’ s GDP of around $ 470 billion, NPAs were around 8 percent of the GDP which was better than many Asian economic power houses. In China, NPAs were around 45 percent of GDP, while equilent figure for Japan was around 28 percent and the level of NPAs for Malaysia was around 42 percent. On an aggregate level. Asia’ s NPAs have increased from $ 1.5 trillion in 2000 to $ 2 trillion in 2002- an increase of 33 percent. This accounts for 29 percent of the Asian’ s countries total GDP. As per the E & Y’ s Asian NPL report for 2002, the global slowdown, government heisting and inconsistency in dealing with the NPAs problem and lender complacency have caused the region’ s NPAs problem to increase. However looking from a positive angle, India’ s ordinance, on Securitization and Reconstruction of Financial Assets and Enforcements of Security Interest is a step in the right direction. This ordinance will help banks to concentrate on good business by eliminating the business of bad loans15. 2.4 Reasons for NPAs in India: An internal study conducted by RBI16 shows that in the order of prominence, the following factors contribute to NPAs. Internal Factors: * diversion of funds for - expansion / diversification / modernization - taking up new projects - helping promoting associate concerns * time / cost overrun during the project implementation stage * business (product, marketing etc) failure * inefficiency in management * slackness in Credit Management and monitoring * inappropriate technology / technical problems * lack of co-ordination among lenders. External Factors: * recession * input / power shortage * price escalation * exchange rate fluctuation * accident and natural calamities etc. * changes in government policies in excise / import duties, pollution control orders etc. 2.5 Conclusion: Asset quality is one of the important parameters based on which the performance of a bank is assessed by the regulation and the public. Some of the areas where the Indian banks identified to for better NPA management like credit risk management, special investigative audit, negotiated settlement, internal checks & systems for early indication of NPAs etc., 3. MANAGEMENT OF CREDIT RISK - A PROACTIVE APPROACH 3.1 Introduction: Risk is the potentiality that both the expected and unexpected events may have an adverse impact on the bank’ s capital or earnings. The expected loss is to be borne by the borrower and hence is taken care by adequately pricing the products through risk premium and reserves created out of the earnings. It is the amount expected to be lost due to changes in credit quality resulting in default. Whereas, the unexpected loss on account of individual exposure and the whole portfolio is entirely is to be borne by the bank itself and hence is to be taken care by the capital. Banks are confronted with various kinds of financial and non-financial risks viz., credit, market, interest rate, foreign exchange, liquidity, equity price, legal, regulatory, reputation, operational etc. These risks are highly interdependent and events that affect one area of risk can have ramifications for a range of other risk categories. Thus, top management of banks should attach considerable importance to improve the ability to identify measure, monitor and control the overall level of risks undertaken. 3.2 Credit Risk: The major risk banks face is credit risk. It follows that the major risk banks must measure, manage and accept is credit or default risk. It is the uncertainty associated with borrower’ s loan repayment. For most people in commercial banking, lending represents the heart of the Industry. Loans dominate asset holding at most banks and generate the largest share of operating income. Loans are the dominant asset in most banks’ portfolios, comprising from 50 to 70 percent of total assets17. 商业银行风险管理 (以一个公共和私营部门的银行为例) 序言:1. 风险管理1.1 银行业的未来无疑将落在风险管理力度上。只有已经拥有有效的风险管理系统的这些银行才能在市场中生存并长远运行。对信贷风险的有效管理是风险管理的重要组成部分，是长期有效管理银行机构的关键所在。银行信用风险是最古老且是最大的风险。然而，由于种种原因最近发生的收购有了更大的意义。这其中最重要的是经济自由化的风，吹在全球范围内。印度也不例外，这对驱动市场经济起到摆动作用。从而加强国家的内部和外部的竞争。这就造成了多重风险和市场波动。一个成功的信用风险管理是明确认识银行信用状况的结论来得出，它是关于投资组合内各项目的贷款风险和违约风险，并达成可能的组合。 信用风险管理的基石是建立一个框架来定义企业的贷款审批程序，信用风险评级体系，风险调整后的价格体系，贷款审查机制和全面的报告 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 。 1.2研究的意义: 基本的贷款业务对于个别银行和整体银行体系来说带来了麻烦。因此，银行与与此相关的行业作为整体必须有足够完善的系统来进行个人信用项目评估和风险评估。一般来说，在印度是通过传统的银行评估，即运用项目融资工具来计算评估管理能力的最大允许限度，并指定对一个行业暴露的最高限额。由于将银行的金融贸易业务和风险移动到一个新的高度，需要的是用到更复杂和灵活的工具进行风险评估，监测和控制风险。因此，银行的管理层充分装备自己，用更科学的方式监测和控制风险，努力完善系统评估的能力。 信用风险，即由借款人在默认情况下到期偿还借款，其仍然是最需管理的风险。信用风险的优势体现在银行必须保持针对各种风险的一个侧面来保护经济资本组成。据估计，信用风险大约占银行全部风险的70,，剩下的就是与其他两个主要风险共享，即市场风险(市场价格变化引起的)和业务风险(银行内部控制故障)。高效借款人(一级借款人)能够直接通过资本市场而不需受债务路线影响。因此，信贷的路线现在向小借款人(一级二借款人)开放。由于保证金水平下降，银行无法吸收贷款水平损失。目前已经很少大力发展可确认和计量风险的方法。大部分的银行已经开发了其借款人的内部评级系统，但一直对最终的评级和资产分类等微调评级制度很少有研究。各行业特有的风险也不公开地确定和评估，而是有规律的收集数据。在业内，区域贷款和工业贷款，通过被提供的一个数据可以洞察到未来的 进程。 一个更好的和有效的战略信用风险管理进程是一个更好管理投资信用风险的途径。除了以上风险模型的细节问题，面临挑战的还有在银行开放更透明的制度下准备和接受改善信贷风险管理，以求迅速地改变市场，经营更有效的方法并满足市场需求和增加股份持有人的能力。 在印度商业银行有一个特别是鉴于需要的战略方针为信用风险管理软件; (1) 不良资产水平较高的全球基准比较 2) 印度储备银行是关于规定股息分销的银行 ( (3) 经修订的国家行动纲领的水平和CAR 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 4) 新巴塞尔资本协定(巴塞尔二)革命 ( 根据ICRA公司的调查研究报告，印度的银行一审计年的估计资不良资产比例已从2003年的9.4%上升至2002年的10.6%.在这些全球化的银行里，总的估计不良资产比例在2003审计年内降低了2.26%个百分点。而净不良资产比例已有从2003年的5.39%下降至2002年的4.33%。而与之相反的是，印度的银行的净不良资产比例在2003年的审计年内仅仅降低了0.37%个百分点。在未来，印度这些银行总的将放在商业和农业领域的投资会在8,00，000千万卢比。其中，约为75,000千万卢比，总投资的9.4%将会是坏账和呆账。整个印度银行业各类投资不良资产规模已有1,00，000千万卢比，占了整个印度年GDP的6%。 印度银行(央行)目前已经宣布任何银行将不得支付超过33.33%的红利。而且他还进一步提出，只有银行的不良资产比例小于3%，同时拥有充足的存款，准备金率在过去两年当中超过11%才有资格在没有得到印度银行允许下发放红利。这一措施将有助于加强印度国内银行的资产平衡率。这些银行必须提供他们利润的完备信息证明以使净不良资产比例降低到3%以下。 资产不良率(NPA) 是信贷风险的首要指标，而资金充分率(CAR)是另一项重要指标。CAR被认为是重要指标是因为它是平衡信贷流失的重要指标，它必须达到由印度银行规定的9%比例。从国际上各类不断完善以确保银行透明度越来越高的方法来看，由2004年3月31日决定在年底将采用“90天或以上”定为资产不良率的衡量方法。 新巴塞尔资本适足公约将在2006年底开始生效，所有的银行监督机构将纳入该体系内。包括国内银行，国际银行业将在未来数十年内纳入其中。作为印度银行体系监管者的印度银行已经对该加强管理体系表现出的浓厚的兴趣，而一些私人银行也已经积极回应，并希望能够通过以国际上最好的方法来更好的衡量他们自身。 1.3信贷风险管理(CRM)的动态: 从世界范围来看，信用风险已被证明是金融机构面临的所有风险中最至关重要的。1984年前新英格兰存在62个银行，1989年至1992年不到58个，从新英格兰的银行倒闭的研究发现，银行贷款及垫款没有得到及时偿还。这标志着信贷风险管理中的作用，因此，它构成了目前的研究 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 的基础。 研究人员和风险管理从业人员不断试图改善目前的技术，最近几年，在艺术和信用风险计量和管理科学方面取得了巨大进步。在这领域的进展已导致许多形式的信贷风险管理的传统限制，以及当前国际清算银行()监管模式的局限性。即使在实行定期微调信贷政策BIS 或简化信贷程序的银行，要正确识别风险、集中财力并进行量化的风险程度，确定多样化的机会，平衡其投资组合中风险回报所占的比例等等对于风险管理者来讲仍然是一个极大的挑战～ 这两个不同的信用风险管理方面可以很容易地被识别，即预防和治疗措施。预防措施包括风险评估，风险计量和风险定价，早期预警系统为挑选未来默认的早期信号和更好的信贷资产组合多样化。另一方面，治疗措施的目标是尽量通过这些步骤，例如证券，金融衍生工具交易，风险共担，执法等来减少贷款损失。人们普遍认为，一盎司的预防胜过一磅的治疗。因此，研究的重点是在与新巴塞尔资本 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 规定的规范调整的预防措施。 这项研究还指出两个影响银行信贷风险管理实践的基础产业的发展情况——新巴塞尔资本协定与风险性监管。除了强调巴塞尔协议新形势下的信贷风险管理规定的突出特点外，还企图印度银行专业人员根据协议编纂各种应对建议。同样，印度储备银行提出了基于被检查风险的监管()，以掌握其方向和执行问题。RBS 研究目标:1.4 本研究试图实现以下目标: (分析商业银行不良资产在印度的趋势。1 (分析在后自由化时期，信贷资产组合多样化的趋势。2 (公共部门银行的不良资产与私人银行的多元化投资组合之间的关系研究。3 (剖析和分析公共部门对私营部门的集中风险。4 (评价公共部门银行相对于私人银行的信贷风险管理措施。5 (审查新巴塞尔资本协定规范及其对印度商业银行的信用风险管理做法可能产生的6 影响。 (审查基于风险的监管，加强对银行信贷风险管理做法方面的作用。7 (建议改善印度商业银行实行信贷风险管理的的措施梗概。8 不良资产问题2. 简介:2.1 在年代初，与全球化政府对印度金融部门抛出了许多挑战。除其他事项90Liberlization 外，银行分别设置其国际标准和全球性企业的会计标准。他们有对其的早餐负债表重新审视，并基于监管委员会建议来严格分析确认收入的审慎监管，和用规范的角度来看Narasimhan 待他们的供应。 贷款和垫款作为银行资产总额在银行的净盈利和利润上发挥着重要组成部分的作用。并在银行的总资产份额形式上上升以上，因此它是银行体系的骨干。银行贷款非常重60% 要就在于它有可能帮该国的农业，工业和商业活动提供资助。银行体系的实力和稳健主要取决于有关贷款的健康。换句话说，资产质量的提高是加强对银行工作和改善其财政状况的根本。预计年至年的国家行动纲领突出说明国内大多数国家的公共部门银行完全出20062008 局。 国家行动纲领是对银行业的必然负担。因此，一家印度已发展到处理不良资产和不良资产的管理水平保持在公差后期的银行的成功取决于印度的一些体制机制，方法和出现的法律规定的紧缩。也许更重要的是，不良资产的有效管理要求在银行开立适当的内部制衡制度。 在此背景下，这一章是为了给印度银行业对其他国家不良资产的趋势纲要和突出不良资产管理的重要性。国家行动纲领是一个先进的地方利益或本金(在定期贷款情况下)，或依然为天分期偿还款项(新规范至年月日起生效)或更长时间未付。902004330 国家行动纲领的趋势程度:2.2 这项研究是使用印度储备银行的报告(年度财务报告)，信息从银行及银行官员讨论获/ 得的数据来进行的。从卡尔，国家行动纲领和在所预定银行的回收率来评估评估其相对位置，以确定公共部门银行和被仔细阅读的私人银行的国家行动纲领的水平。 表列出了公共部门银行和私人银行的不良资产的贷款比率水平。不同银行的国际行2.1 动纲领的不良资产分析表明，公共部门银行在—年期间持有较大的国际行动纲领的199394 份额，并在年逐步降至。相反，私营部门银行表明波动起薪点为年的20039.36%1994-95 上升至年的，到年度下降至。6.23%199810.44%2002-038.08% 国际上国家行动纲领水平的比较:2.3 印度的银行体系相对于那些国家，特别是发达经济体的其他国家的贷款水平问题的比较，更何况在我国金融业对外开放方面。可对于像美国，日本，香港，韩国，台湾，马来西 亚等国在银行体系的不良资产水平方面的数据显示，年期间介于至，在1993-941%8.1% 年度为至，相对于年，印度银行为，今年为1994-950.9%5.5%200023.6%0.6%-3%19.5%和。14% 例如，年间，日本的国家行动纲领级别，总贷款的在其本国，在香1994-953.3%3.1%港，在泰国，在印度尼西亚，在马来西亚，而印度的相应数字是非常高的，7.6%11.2%8.2% 占。19.5% 据安永会计师事务所指出印度的银行不良资产的实际水平约为亿美元，远高出政400府亿美元。这种差异主要是在于国家行动纲领，其次是印度和世界其他地区的会计差16.7 异。此外，安永会计事务所还指出，印度的会计准则都低于发达经济体。当然，考虑到印度约亿美元的国内生产总值，国家行动纲领约的国内生产总值，较许多亚洲经济大47008% 国的好，所以印度银行的逾期贷款也有更进一步的扩大趋势。在一个总体水平上，中国的国家行动纲领是的左右，而日本是左右，马来西亚的国家行动纲领的水平大约GDP45%28% 为。在至年间，亚洲的国家行动纲领的比例从万亿美元增加到万亿美42%200020021.52元，增加了。它占亚洲国家的国内生产总值的。由于按照安永以及年亚洲自33%29%2002行处理不良贷款的报告，全球经济放缓和政府方面等问题，增加了国家行动纲领的相关问题。然而，从积极的角度来看，印度的条例对证券化与金融资产重组以及安全利益执法行动是向正确的方向迈出的一步。这个条例有助于银行通过良好的业务集中来消除不良贷款业务。 印度国家行动纲领的原因:2.4 在突出的秩序下，印度储备银行内部进行的研究表明，有以下因素造成了不良资产的产生。 内部因素: 挪用资金* 展开多元化现代化- // 以新项目- 帮助推动副关注- 时间成本在项目实施阶段溢出*/ 企业(产品，市场营销等)亏损* 低效率的管理* 松弛信贷管理和监管* 不适当的技术技术问题*/ 缺乏共同贷款人之间的协调。* 外部因素: 经济衰退* 输入电力短缺*/ 价格升级* 汇率波动* 意外事故和自然灾害等* 改变政府政策的海关进口税，污染控制命令等。*/ 结论:2.5 资产质量是重要参数的基础之一，它是基于按照规定和市民评估的银行表现来的。一些地区的印度银行确定了更好的国家行动计划，例如像信贷风险管理，特别调查审计，通过谈判解决，内部检查和早期的国家行动计划系统等。 管理信贷风险以积极的态度3. - 简介3.1 无论是预期风险还是突发事件都可能对银行的资本或收益产生不利影响，预期损失是由借款人承担，由于信贷质量的变化造成的拖欠数额预计会被丢失，他是通过风险溢价和储备产品收入来采取适当的定价。鉴于个别接触和整个组合帐户意想不到的损失是完全有银行本身承担的，因此要采取资本照顾。 银行面临的是金融和非金融风险，即信贷，市场，利率，外汇，流动性，股票价格，法律，法规，信誉，经营等。这些风险是高度相互依存以及可影响一个范围内的其他风险类别产生后果的事件之一。因此，银行的高层管理人员应该相当重视提高能力，识别，计量，监测和控制承担风险的整体水平。 信用风险3.2 银行面临的主要风险是信贷风险。因此，各大银行必须衡量，管理和接受的是信用风险或违约风险。它取决于借款人的贷款还款的不确定性。对于在商业银行的大多数人来说，贷款代表着工业的心脏。在大多数银行持有贷款支配资产，并产生经营收入的最大份额。且大多数贷款是银行的重要资产组合，它包括总资产额的至。50%70%