【正文】 orkout units include。 risks are minimized through credit enhancement techniques。 Witter, H. (2020). Using social capital to create politicalcapital. In The mons in the New Millennium: Challenges andadaptation (pp. 291–334). Cambridge and London: MIT Press. 濟(jì)南大學(xué)畢業(yè)論文 外文資料翻譯 7 Applied Economics, the Dryden Press, 2020 P7578. 不良貸款的管理和回收 威廉 J 鮑姆， 阿倫 S 布林德 摘 要 隨著我國(guó) 金融 體 系建設(shè) 的 進(jìn)一步 發(fā)展和市場(chǎng) 體制 的 迅速 完善 ， 銀行的貸款 業(yè)務(wù)逐漸向個(gè)人 完全展開 ， 個(gè)人貸款的業(yè)務(wù) 種類 不斷增多，業(yè)務(wù)范圍持續(xù)擴(kuò)大 ， 特別 是個(gè)人住房貸款業(yè)務(wù)的發(fā)展 更為迅猛 。但不論是什么原因，銀行都對(duì)股東、存款人和銀行債權(quán)人負(fù)有最大限度將資產(chǎn)變現(xiàn)的責(zé)任，將不良資產(chǎn)變現(xiàn)是銀行回收貸款過程中最困難的環(huán) 節(jié)。 四、 貸款重組和展期 在市場(chǎng)經(jīng)濟(jì)國(guó)家，貸款逐個(gè)重組是處理不良貸款常見的方法，尤其是當(dāng)借款人由于外部原因不能 。 債轉(zhuǎn)股對(duì)銀行來說可能是對(duì)企業(yè)的前景過于樂觀，這有可能增加由借款人造成的貸款損失，導(dǎo)致未來貸款資金回收的減少。在有些國(guó)家，銀行持有企業(yè)的股份是很常見的（例如德國(guó)），而在另外一些國(guó)家會(huì)受到嚴(yán)格管制（如美國(guó)）或禁止（如中國(guó)，債轉(zhuǎn)股通常通過資產(chǎn)管理公司來進(jìn)行）。 但是，在一些把銀行定位為金融中介機(jī)構(gòu)的國(guó)家，債轉(zhuǎn)股交易對(duì)銀行來說可能存在失敗的風(fēng)險(xiǎn)，也會(huì)為銀行的運(yùn)營(yíng) 流程改造、在現(xiàn)有管理層和員工等人力資源限制下進(jìn)人新的領(lǐng)域、為避免額外風(fēng)險(xiǎn)而創(chuàng)建穩(wěn)定審慎的管理機(jī)制等方面帶來不利影響。證券在銷售給投資者以前須找評(píng)級(jí)機(jī)構(gòu)對(duì)其進(jìn)行評(píng)級(jí)，并獲得監(jiān)管當(dāng)局的批準(zhǔn)。其次，銀行應(yīng)該盡量完備信貸資料，以在法律訴訟中爭(zhēng)取更多的有利條件。沖銷壞賬是銀行內(nèi)部的行為，但對(duì)企業(yè)，銀行應(yīng)該保留債務(wù)追索權(quán)，并繼續(xù)要求借款人償還貸款。 Cable, D. (2020). Network ties, reputation, and the financing of new ventures. Management Science, 48, 364– 381. Newton, K. (2020). Trust, social capital, civil society, and Political Science Review, 22, 201– 214. Liu, Z. (2020). The economic impact and determinants of investment in human and political capital in China. Economic Development and Cultural Change, 51, 823– 850. Birner, R., amp。 個(gè)人貸款 也要認(rèn)清自身的位置所在采取適當(dāng)?shù)膽?zhàn)略和市場(chǎng)定位，不斷創(chuàng)新、調(diào)整、改革，注重風(fēng)險(xiǎn)管理，以得到更迅速，茁壯成長(zhǎng)。 八、 執(zhí)行擔(dān)保 當(dāng)一筆貸款到期或即將到期時(shí)，如借款人或其擔(dān)保人都不能以現(xiàn)金償還銀行貸款，貸款人就會(huì)面臨非常困難的境地。在實(shí)際操作中，銀行應(yīng)該把握好起訴的時(shí)間，這是由于訴訟需要銀行投入很多時(shí)間、精力、資金和人員。 六、 不良資產(chǎn)證券化 不良資產(chǎn)證券化是指將不良貸款打包，然后通過一系列的法律安排、現(xiàn)金流和信用評(píng)級(jí)等環(huán)節(jié)向投資者發(fā)行證券。對(duì)于債轉(zhuǎn)股，銀 行必須接受低的賬面價(jià)值和蕭條的市場(chǎng)，但銀行會(huì)對(duì)它們認(rèn)為將來能夠產(chǎn)生巨大收益的企業(yè)提供債轉(zhuǎn)股的機(jī)會(huì)。 第一種方式只有在借款人不能償還貸款本金的情況下才合法合理，但在將來應(yīng)該逐步減少對(duì)客戶展期。而在有些情況下，銀行會(huì)采取一些極端的措施，如替換公司管理層等。 例如政府成立資產(chǎn)管理公司，該類特殊機(jī)構(gòu)專門從銀行購買不良資產(chǎn)，然后對(duì)不良資產(chǎn)進(jìn)行處理） 三、 不良資產(chǎn)處理小組 當(dāng)違法和違約產(chǎn)生大量不良貸款時(shí)，有些銀行通過成立不良資產(chǎn)處理小組來改善資產(chǎn)的質(zhì)量。由于不良貸款的形成原因很難發(fā)現(xiàn)，信貸助理必須根據(jù)各類貸款的不 n性質(zhì)，對(duì)這類不良資產(chǎn)采取有效的措施來管理、回收和處置。s economic development has made a significant contribution, but there are still shortings in their own system, the external petitive environment in the development of the personal loan there are many adverse, which requires countries to fully understand individual housing loans an important role on the basis of, for the banks internal management and external risk management and reasonable planning to ongoing development. Personal loans also have to recognize their own position and where to adopt appropriate strategies and market positioning, innovation, adjustment, reform, focusing on risk management in order to more rapidly grow. References Steven Husted,Michael Melvin, International Economics [M], (the fifth edition), Higher Education Press, 2020 Beck, T., DemirgucKunt, A., amp。s relations with other parties (trade creditors, other banks, buyers, employees), thereby maintaining its reputation without embarrassing and costly bankruptcy / liquidation procedures. As with debtequity swaps, the risk to the bank is that it is overly optimistic about prospects, and that additional resources are mitted to the borrower adding to bank losses and reduced loan able funds at a future date. This has occurred frequently in transition economies (such as China, East European countries, former Soviet Union). In transition economy banks, the closest approximation to the Western loan restructuring has been the loan rollover which has been a mon practice. Rollovers generally involve the following two techniques: ? Simple rollover of principal on/before the due date, with the enterprise meeting interest obligations. ? Rollover of principal on/before due date, with interest added back to the principal amount (“interest capitalization). The first technique is legitimate and rational unless the enterprise is unable to repay principal, and likely to remain impaired in the future. The second technique often reflects a troubled loan and enterprise, and has been typically practiced in transition economy banking systems. Further more, the latter technique has been acpanied by accounting treatment which mistakenly recognizes t