2015.01.31 【英译中】现代金融业务.19(947)

tsepinghan (哈比) 译心译意
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发表于:2015-01-31 21:15 [只看楼主] [划词开启]
      With loss assets,the underlying borrowers,often in bankruptcy,have formally suspended debt repayments,or have otherwise ceased normal business operations. Once an asset is classified "loss",there is little prospect of collecting either its principal or interest.
      出现损失贷款,借款人通常已经破产、停止还款或者已停止正常的经营活动。贷款一旦定为损失类,几乎没有收回其本息的可能性。
      When access to collateral,rather than the value of the collateral,is a problem,a less severe classification may be appropriate. However, banks should not maintain any asset on the balance sheet if realizing its value would require long-term litigation or other lengthy recovery efforts. Losses are to be recorded in the period as an obligation that becomes uncollectible.
      如果仅仅不能取得抵押物(而非抵押物的价值),则可以把此类贷款归为其他较好的类别中。然而,如果收回一笔贷款需要长时间的诉讼或努力,那么银行就不应把该贷款保留在资产负债表中。贷款一旦无法收回,就要立即确认为损失。
      In addition to loans,balances due from banks,acceptances and bills of exchange held,as well as commitments and contingent liabilities which subject a bank to credit risk are also classified in the same way in order to give a better picture on asset quality. Some countries have gone one step further to stipulate the loan loss provisioning level required for different categories of loans,e. g. 25% for substandard loans,50% for doubtful loans and 100% for loss loans. The objective of loan classification system is to help identify potential problem assets that may have an adverse bearing on the financial position of a bank.
      除了贷款,到期的银行存款、可承兑汇票、承诺贷款及其他或有负债也可能使银行遭受信用风险,这些资产也被要求按同样的方法划分,以便能够较好地反映银行的资产质量。一些国家按照不同种类贷款规定贷款损失准备金,比如次级为25%,可疑为50%,损失为100%。贷款分类的目标是帮助银行识别可能对银行财务状况有不利影响的潜在问题的资产。
      In China,guidance for the five-category loan classification system is set out in the Guideline on Risk-based Loan Classification issued by the People's Bank of China in 1999 and updated in December 2001,during which time the system was operated on a trial basis.It took full effect on January 1,2002. On April 25,2002,the People's Bank of China issued a Guideline on Loan Loss Provision requiring all banking institutions in China to maintain adequate provisions
      1999年,中国人民银行颁布《贷款风险分类指导原则》,制定了五级贷款分类系统,2001年12月,中国人民银行对其内容进行了修改,并通过跟踪实施情况,于2002年1月1日正式实施。2002年4月25日,中国人民银行颁布了《贷款损失准备计提指引》,要求所有中国境内的银行机构保持充足的贷款准备金。
iv. Liquidity 流动性
      Banks need adequate liquidity to meet their obligations when they fall due,especially where the timing and amount of the commitment are uncertain,and to maintain confidence of depositors and shareholders. The major obligations in this context are demands for withdrawals from sight deposits,time deposits,and commitments to lend on a specific date,unutilized overdraft facilities and inter-bank settlements. Banks may provide for liquidity in the following ways:
      银行需要保持充分的流动性以偿还到期债务,尤其是承诺的时间和金额存在不确定性的时候。银行保持充分的流动性,也是为了维持存款人和股东的信心。银行的债务主要来自客户支取活期存款、定期存款、特定日期的贷款承诺、未使用的透支便利及银行之间的结算。银行可以在下列方面提供充分的流动性:
1.Hold cash or near-cash assets; 
    持有现金和准现金资产;
2.Appropriate cash flows from maturing assets,via assets portfolio management; and
   从到期的资产中或从资产组合管理中产生的现金流;
3.New deposits may be attracted and monies could be borrowed in the money markets.
    吸收新的存款或通过货币市场上拆借。
      Banking regulation requires every bank to maintain a minimum liquidity ratio of "liquid assets" to“qualifying liabilities".Every bank is required to maintain a liquidity ratio of not less than 25% in each calendar month,calculated on the basis of the sum of its liquid assets and the sum of its qualifying liabilities for each working day of the calendar month concerned.
      银行法规要求每家银行要保持“流动性资产”与“流动性负债”的一个最低流动性比率。各家银行要求每月的流动性比率不低于25%,计算的基础是以每月工作日的流动性资产总量除以每月工作日的负债总量。
      The liquidity ratio is calculated by comparing liquid assets that mature within one month to qualifying liabilities that fall due in one month. A bank's balance sheet typically consists of liabilities that are short-term and assets that are long-term,to ensure that banks could meet their obligations when they fall due. Good management of liquidity is important. Furthermore,to cater for the possibility of a sudden liquidity squeeze or other shocks that may place strains on the bank's balance sheet,a cushion of liquidity is essential.
      流动性比率的计算是比较一个月内到期的流动性资产和流动性负债是否匹配。银行资产负债表一般由短期债务和长期资产组成,为确保银行能偿还到期债务,对流动性资产进行妥善的管理是非常重要的。而且,为了应付可能出现的突发事件对流动性的要求或者其他对资产负债表产生压力的情况发生,银行的流动性缓冲是非常重要的。
      However, maintaining a high level of liquidity at all times are costly. Banks have to run acceptable level of maturity mismatch to generate profits. Therefore,a suitable balance between liquidity and profitability has to be maintained.
      然而,一直维持较高的流动性比率的成本是很高的。银行必须通过对资产和负债的期限进行合理匹配来获得利润,因此银行应在流动性和盈利性之间维持平衡。

分类: 英语

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