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"See through the bad loans the banks do not regulate"

Author: LiHongZuo LiuTie From: www.yourpaper.net Posted: 2007-11-20 10:27:51 Read:
In recent years, our on commercial bank audit process, audit of non-performing loans and focus investigation on the extension of the non-performing loans to households exist due to bank illegal lending, off-balance sheet operations, blindly invest in real estate, misappropriation of investment in their own economic entities the formation of the phenomenon of non-performing loans and other non-standard operating behavior, some of the drawbacks of the exposed banks in capital investment and management.

funds mistakes, even knowing that they are impossible phenomenon exists
risk in the project
Some loan programs that "deficiencies" inevitable. Eg, a factory intends to introduce technology to produce fiberboard from abroad, in fact, this kind of technology is not yet mature, and the lack of reliable process. The bank does not conduct rigorous and full project feasibility studies, the parties "concern", introduced production lines billion in loans, the crisis due to the trial production unsuccessful business loans sluggish. Another example is the state's repeated demands to prohibit construction of Church House tubes, invested thousands of million to build resort city line investments, loans, now the resort operating difficulties hopeless loans restitution. the

forms engage in off-balance sheet operations, loans the loss

performance one: fabrication business name or false contract signed with the enterprise sets out funds to invest in real estate or the acquisition or construction of owned fixed assets and other off-balance sheet activities. Such as a bank loan to a company than a thousand million, the money is actually used by the bank for the development of real estate, the loss due to a variety of reasons, has been formed. The performance

: irregular operations, resulting in the loss of the economic entities. As found in the audit of a county sub-branches of the bank loan in the line of statements of interest settlement records. Identified by the audit, the line underreport the scale of the project, the difference by the tertiary industry, issued false loan contract taking funds, this loan as loss of class time-sharing in clear; belongs to the tertiary industry, and if a line of office from the Office borrow 400 million demolition to a steel plant, and the plant is now discontinued, the borrower can not be returned to the office belongs to the tertiary industry Loans actual formation loss. Procedures for bank loans to entities run there is often imperfect, and loans to non-compliance, loan interest revenue received, out of control, loss of financial assets by the management of the loan principal and interest. Currently, people line up to three production, banks and economic entities decoupling work has been completed. the

audit the adverse

of loans corporate financial information when we extend the audit of a row of 28 companies found that corporate accounting statements provided by 12 companies accounting statements and bank match. Such as bank loans to households with a 1998 total assets of 3.49 million yuan, 5.32 million yuan of total liabilities and equity -183 million, the unit audited total assets of 41.99 million yuan in 1998, the total liabilities of 18,177 million in equity 28,813 million. Corporate accounting statements bank information about business conditions, the profit level based on the bank loan management. Some credit management responsibility is not strong, not provide the accounting statements carefully verified, lead to inaccurate understanding of the economic conditions of the loans to businesses, thus weakening the effective management of the loans.

material arrived in the loan-to-asset management loopholes, causing the larger loss

Currently, some loan companies vehicles, land, houses, machinery and equipment and other fixed assets Diding bank debt, to form arrived in loan assets. The amount was arrived in loan assets to reduce loan losses, but to avoid losses due to the vulnerability of the bank arrived in loan asset management re-formation of the losses. Mainly:

1, mismanagement, forming losses. Certain offices received 12 arrived in loan vehicles, in addition to an auction realizable, have been lost because of mismanagement 5;

a considerable part arrived in loan assets by banks for personal use. Received arrived-owned land, such as a city line, that line is not the auction to repay the loan, but the use of the land for the dormitory; a row off the books arrived in loan car 69, 63 of them for personal use;

3 arrived credit approval procedures that do not strictly, the formation of off-balance sheet assets. Part of the line, at the Loan Property without approval or have been approved but not yet accounted for. Enterprise arrived in loan, on the one hand, loans to enterprises pays debt service obligations, on the other hand, the bank loan is not yet written off, but the actual can no longer be recovered. This is out of control of the bank loans and Loan Property. Such as a city line does not reflect in the account has been approved by the provincial line arrived in loan assets of 11.37 million yuan.

five the indicator management adverse effect

for indicators to complete the task to cope with the assessment, inspection, and cover up the true state of the loans, banks down IOU artificially improve asset quality. The city acts to cover up a sum of two years overdue, the amount of 700 million yuan loan, the original deadline for the 1993-1995 the Construction Loans IOU replace Instead, a deadline for the 1997-1999 IOU.

six loans "check" system formality

some banks not establish practical debt management accountability, bank loan officers, management personnel is not strong sense of responsibility, comprehensive quality . Such as: a city fibreboard plant operating conditions deteriorate, heavy losses, has been insolvent bank borrowings of up to $ 15 billion, can not afford to compensatory the city line actually recognized it guarantees fertilizer plant for the city, Paul $ 3 thousand million . In another example, a factory in 1997 actually completely different from the loans in a line of the city's 5 pen, 4 pen the same guarantor ridiculous this financial data of the different periods of the security unit. In addition, inter-enterprise mutual guarantee, the formation of the "even environmental, and these companies have been insolvent. For such phenomena bank loan before the survey, if strict regime, effectively control the loss of part of the loan can be avoided.



the banks do not regulate the conduct of operations due to bad loans mostly occurred in previous years, in recent years, the Bank has made significant progress in the area of ??standardization management, but there are still a lot of problems . China's accession to the WTO has made substantial progress, China has officially become a WTO member has been just around the corner, opening up the face of the financial markets, the state-owned commercial banks will bear the enormous challenges and pressures, how to make an issue of management, to management for efficiency, bank long grasping unremitting issue.
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