助手标题  
全文文献 工具书 数字 学术定义 翻译助手 学术趋势 更多
查询帮助
意见反馈
   loan-loss provision 的翻译结果: 查询用时:0.197秒
图标索引 在分类学科中查询
所有学科
金融
投资
更多类别查询

图标索引 历史查询
 

loan-loss provision
相关语句
  相似匹配句对
     On Students Loan
     教育助学贷款推行难的原因及对策
短句来源
     The difficult of loan;
     民营企业的融资难问题;
短句来源
     On Russian Loan-words
     论俄语外来词
短句来源
     Developing Education-Aided Loan
     大力发展教育助学贷款
短句来源
     Loss and GainHenry
     得与失
短句来源
查询“loan-loss provision”译词为用户自定义的双语例句

    我想查看译文中含有:的双语例句
例句
为了更好的帮助您理解掌握查询词或其译词在地道英语中的实际用法,我们为您准备了出自英文原文的大量英语例句,供您参考。
  loan-loss provision
The use of the loan-loss provision to smooth reported income by large bank holding companies is a much-investigated practice.
      


At present implementation of IAS39i s one of hot topic in international banking supervision.Under IAS39framework,the methods that commerc ial banks recognize,classify and me asure asset and liability have been c hanged.So IAS39has significant impact on calc ulation and assessment of prudentia l supervisory indicators,such as ca pital adequacy ratio and loan loss provision.Based on dis cussion of the impact on banking supervision that IAS39brings,this paper focus on the analysis of supervisory policy resp...

At present implementation of IAS39i s one of hot topic in international banking supervision.Under IAS39framework,the methods that commerc ial banks recognize,classify and me asure asset and liability have been c hanged.So IAS39has significant impact on calc ulation and assessment of prudentia l supervisory indicators,such as ca pital adequacy ratio and loan loss provision.Based on dis cussion of the impact on banking supervision that IAS39brings,this paper focus on the analysis of supervisory policy resp onses in several developed countrie s,and puts forward the initial strategies that domestic bank implement IAS39.

《国际会计准则39号》的实施是当前国际银行监管领域的热点话题之一。该准则改变了商业银行传统的资产负债确认、分类、计量以及损益核算的方法,进而对商业银行的资本充足率、贷款损失准备充足度等审慎银行监管指标的计算和评价产生较大的影响。本文在讨论《国际会计准则39号》对银行监管影响的基础上,重点分析部分发达国家银行监管当局的政策反应,并初步提出我国商业银行实施该准则的对策。

Based on the background about capital requirements by New Basel Accord, this paper summarizes the recent developments on loan loss provision in developed countries, compares and analyses policies of loan loss provision among developed countries from five perspectives, such as “classification of loan loss provision”, “relationship between capital and provisions”and so on. We provide some suggestions on how to improve China’s policies on loan loss provision in this paper.

本文以巴塞尔新资本协议有关资本监管的内容为背景,总结了发达国家贷款损失准备金政策的最新发展,从准备金的分类、资本与准备金的关系等五个方面对发达国家的贷款损失准备金政策进行了比较分析。最后,对完善我国贷款损失准备金制度提出了若干看法与建议。

To make provision loan loss provision is a measure taken by commercial banks to fight against credit risk.Ineffective loan loss provision will affect banking capital and profit.Research in the past is often concentrated on voluntary banking manipulation of loan loss provision and seldom relates with decision-making inefficiency in this area.Efficiency of loan loss provision means the effectiveness of banking executives in making decisions on loan loss provision,e.g.the degree...

To make provision loan loss provision is a measure taken by commercial banks to fight against credit risk.Ineffective loan loss provision will affect banking capital and profit.Research in the past is often concentrated on voluntary banking manipulation of loan loss provision and seldom relates with decision-making inefficiency in this area.Efficiency of loan loss provision means the effectiveness of banking executives in making decisions on loan loss provision,e.g.the degree of deviation of actual provision from effective margin.This paper uses a Stochastic Frontier Approach model to study the decision-making efficiency of China's commercial banks from 1998~2004 in this regard.Findings show that their decision-making is ineffective and unable to reach the efficient line,whereas joint-stock commercial banks outperform state-owned commercial banks in decision-making effectiveness.

提取贷款损失准备金是商业银行应对信用风险的措施,无效的贷款损失准备对银行资本与盈利有一定的影响。以往的研究主要集中在银行有意愿操纵贷款损失准备方面,而对其贷款损失准备的决策效率很少涉及。贷款损失准备效率是指银行管理者对银行贷款损失准备决策的有效性,即实际设置的贷款损失准备与其有效边界的偏离程度。本文运用随机前沿模型研究了1998~2004年我国商业银行贷款损失准备的决策效率,实证结果发现,我国商业银行贷款损失准备决策效率具有一定的无效性,没有达到效率边界;股份制商业银行贷款损失准备的决策效率高于国有商业银行。

 
图标索引 相关查询

 


 
CNKI小工具
在英文学术搜索中查有关loan-loss provision的内容
在知识搜索中查有关loan-loss provision的内容
在数字搜索中查有关loan-loss provision的内容
在概念知识元中查有关loan-loss provision的内容
在学术趋势中查有关loan-loss provision的内容
 
 

CNKI主页设CNKI翻译助手为主页 | 收藏CNKI翻译助手 | 广告服务 | 英文学术搜索
版权图标  2008 CNKI-中国知网
京ICP证040431号 互联网出版许可证 新出网证(京)字008号
北京市公安局海淀分局 备案号:110 1081725
版权图标 2008中国知网(cnki) 中国学术期刊(光盘版)电子杂志社