20 19 summary of the receipt of three debt assets in the high-frequency test center of "enterprise credit" in the recruitment examination for grass-roots banks
Commercial banks shall determine the value of collateral and other properties mortgaged in kind (hereinafter referred to as debt-paying assets) according to the following principles:
The value of negotiation between the borrower and the lender;
(2) The borrower and lender have been appraised and confirmed by the recognized authoritative appraisal department;
(3) the value determined by the court ruling.
The relevant expenses incurred in the process of obtaining the debt-paying assets can be deducted from the value of the collateral determined according to the above principles, and the net value of the collateral after deducting the relevant expenses is taken as the evaluation value. At the same time, the debt-paying assets will be transferred to the account according to the evaluation value and managed separately.
Commercial banks should offset the loan principal and interest receivable at the same time when obtaining debt-paying assets. The difference between the assessed value of debt-paying assets and the sum of loan principal and interest receivable shall be handled in accordance with the following provisions:
(1) When the assessed value of debt-paid assets is lower than the loan principal, the difference will be regarded as bad debts, which will be written off with the approval of the Head Office, and the bad debt reserve will be written off together with the interest in the table.
(2) When the assessed value of debt-paying assets is equal to the loan principal, it will be recovered as the loan principal; The interest receivable in the table is written off with the approval of the Head Office, and then the bad debt reserve is written off.
(3) When the assessed value of debt-paying assets is higher than the loan principal but lower than the sum of the loan principal and interest receivable, the amount equivalent to the loan principal shall be recovered as the loan principal; The part exceeding the loan principal shall be treated as interest receivable, and the insufficient part shall be treated as interest receivable, and the bad debt reserve shall be written off after approval by the Head Office.
(4) When the assessed value of debt-paying assets is equal to the sum of loan principal and interest receivable, it will be treated as the recovery of loan principal and interest receivable.
⑤ When the assessed value of debt-paying assets is higher than the sum of loan principal and interest receivable, the difference is included in deposits.
20 19 Management of Second Debt Assets in the High Frequency Test Center of Enterprise Credit, the Employment Examination for Grass-roots Banks
The management of debt-paying assets mainly involves five aspects: management principles, custody, disposal, supervision, inspection and evaluation.
1. Management principles of debt-paying assets
The management of debt-paying assets shall follow the principles of strict control, reasonable pricing, proper custody and timely disposal.
(1) Strict control principle
The creditor's rights of banks should be paid in the form of currency first, and the physical debts should be strictly controlled. Cash is the first choice for repayment. When debtors and guarantors are unable to repay monetary funds, priority should be given to direct auction and sale of non-monetary assets to recover creditor's rights. When cash compensation is really impossible, it is acceptable to pay debts in kind.
(2) the principle of reasonable pricing
The value of debt-paying assets must be determined through strict asset evaluation, the evaluation procedure should be legal and compliant, and the price should be reasonably priced based on the market price.
(3) the principle of safekeeping
The recovered debt-paying assets shall be properly kept to ensure that the debt-paying assets are safe, complete and effective.
(4) the principle of timely disposal
After the debt-paying assets are recovered, they should be disposed of in time to realize the effective transformation of debt-paying assets into monetary assets as soon as possible.
2. Custody of debt-paying assets
Banks shall, in accordance with the principle of facilitating the operation, management and custody of debt-paying assets, determine the main responsible persons for the operation and management of debt-paying assets, designate the responsible persons for custody, and clarify their respective responsibilities.
After handling the receipt of debt-paying assets, banks should decide to adopt the methods of collection and custody, local custody and entrusted custody according to the categories (including real estate, movable property and rights) and characteristics of debt-paying assets. During the period from collection to disposal, the bank shall properly keep the debt-paying assets and establish a regular inspection and reconciliation system for the debt-paying assets. Banks should conduct regular or irregular inspection and maintenance according to the nature and condition of debt-paying assets, grasp the changes in the physical form and value form of debt-paying assets in time, find out the potential risks affecting the value of debt-paying assets in time, and take targeted preventive and remedial measures. At least once a quarter should be organized to check the accounts of debt-paying assets, and make a good check record. Check whether the account books are consistent with the facts. If there is any discrepancy, find out the reason, report it in time and deal with it according to the facts.
3. Disposal of debt-paying assets
After collection, the debt-paying assets should be disposed of and realized as soon as possible. The effective date of the debt repayment agreement or the final ruling of the court or arbitration institution shall be the acquisition date of the debt repayment assets, and the real estate and equity shall be disposed of within 2 years from the acquisition date; Other rights except equity shall be disposed of as soon as possible within its validity period, and the longest period shall not exceed 2 years from the date of acquisition; Movable property shall be disposed of within 1 year from the date of acquisition. Banks should adhere to the principle of openness and transparency when dealing with debt-paying assets, avoid "black-box operation" and guard against moral hazard. In principle, debt-paying assets should be disposed of by public auction.
Auction of a single debt-paid asset with a debt-paid amount of more than 6,543,800 yuan (inclusive) shall be determined through public bidding. In principle, the auction of debt-paying assets should adopt the method of reserve price auction. When determining the auction floor price, it is necessary to make a comparative analysis of the appraised price of assets, the market price of similar assets, the inquiry of prospective buyers and the auction price suggested by auction institutions, and consider the local market conditions, auction payment methods and quick realization to reasonably determine the auction floor price. If it is not suitable for auction, it can be realized by means of agreement disposal, bidding disposal, packaged sale and entrusted sale according to the actual situation of assets. When other disposal methods other than auction are adopted, the competition mechanism should be fully introduced in the process of selecting the intermediary agencies and buyers of debt-paying assets to avoid "black-box operation".
In principle, the debt-paying assets shall not be leased after collection. Due to objective conditions, debt-paying assets that cannot be disposed of within the specified time can be temporarily rented out within the disposal period, without affecting the disposal of assets, in order to avoid greater losses caused by idle assets. Banks are not allowed to use debt-paying assets without authorization. If the debt-paying assets are converted into self-use due to the needs of operation and management, they shall be regarded as newly purchased fixed assets and the corresponding approval procedures for the purchase and construction of fixed assets shall be handled.
4. Supervision and inspection
Banks should check the collection, storage and disposal of debt-paying assets, and correct the problems in time when they find them. In the process of collection, storage and disposal of debt-paying assets, any of the following circumstances shall be dealt with according to the seriousness of the case; Suspected of illegal crimes, transferred to judicial organs for legal responsibility according to law:
① Interception of income from the operation and disposal of debt-paying assets;
(two) unauthorized use of debt-paying assets;
(3) Collecting and disposing of debt-paying assets without approval;
(4) Malicious collusion with debtors or intermediaries, deliberately overestimating the price of debt-paid assets in the process of collecting debt-paid assets, or deliberately underestimating the price in the process of dealing with debt-paid assets, resulting in the loss of bank assets;
(five) dereliction of duty, laziness in exercising their functions and powers, resulting in damage or loss of debt-paying assets;
6. Unauthorized conversion of debt-paying assets into self-use assets.
5. Evaluation
Establish an assessment system for the disposal of debt-paying assets, and use the following two indicators to assess the realization results of debt-paying assets to be disposed of in the current year.
(1) Annual disposal rate of debt-paying assets to be processed
(2) Liquidation rate of debt-paying assets to be processed
The concept and conditions of the third reorganization of the company's credit high-frequency test center, 20 19 primary banking examination.
1. concept
Loan restructuring refers to the behavior of banks to modify or re-formulate loan repayment plans, adjust loan contract terms, and control and resolve loan risks on the basis of fully evaluating loan risks and consulting with borrowing enterprises.
2. Situation
Generally speaking, the conditions of loan restructuring are: it is conducive to reducing the risk of bank loan assets, promoting cash recovery and reducing economic losses.
Meet one of the following conditions, and other loan conditions have not deteriorated significantly, you can consider debt restructuring:
(1) Through debt restructuring, borrowing enterprises can improve their financial situation and enhance their solvency;
(2) through debt restructuring, we can make up for the major defects in the legal procedures of loans;
(3) through debt restructuring, the guarantee conditions can be increased or improved;
(4) Through debt restructuring, some bank debts can be repaid first;
⑤ Through debt restructuring, bank risks can be reduced in other ways.
20 19 Primary Banking Examination "Enterprise Credit" High Frequency Test Center 4 Loan Restructuring Method
At present, there are five main ways to restructure loans of commercial banks, namely, changing guarantee conditions, adjusting repayment period, adjusting interest rate, changing borrowing enterprises and reducing loan interest. But in practice, there are many ways of loan restructuring, which can be used alone or in combination.
1. Change the guarantee conditions
For example, transforming mortgage or pledge into guarantee; Turn the guarantee into mortgage or pledge, or change the guarantor; Directly reduce or exempt the guarantor's responsibility. The premise for the bank to agree to change the guarantee is usually that the guarantee conditions are obviously improved or the guarantor tries his best to repay part or all of the bank loan for the borrowing enterprise.
2. Adjust the repayment period
It is mainly based on the solvency of enterprises to formulate a reasonable repayment period, which is conducive to encouraging enterprises to enhance their willingness to repay. To extend the repayment period, we should pay attention to the relevant regulations of the banking supervision department.
Adjust interest rate
It is mainly to adjust the overdue interest rate to the normal interest rate of the corresponding grade or to float down, thus reducing the interest payment cost of enterprises. Lowering interest rates should also comply with the regulations of the People's Bank of China and banks on interest rate management.
4. Change of borrowing enterprise
Mainly in the case of merger, division and shareholding system reform of borrowing enterprises, the bank agrees to transfer part or all of its debts to a third party. When changing the borrowing enterprise, it is necessary to prevent the borrowing enterprise from escaping bank debts by means of separation, foreign investment, establishment of subsidiaries, etc.
5. Loan interest relief
According to the current regulations, banks can voluntarily waive off-balance-sheet interest arrears that meet the following conditions: the credit rating of the borrowing enterprise is below BBB (including BBB); The loan principal is classified as secondary, doubtful or loss. The relief of off-balance sheet interest shall strictly comply with the relevant requirements of the Ministry of Finance and the China Banking Regulatory Commission.
In addition to the methods listed above, other methods can be adopted when restructuring loans according to actual needs. However, when loans are restructured, creditor banks usually do not increase loans to borrowing enterprises. In addition, the common concepts such as "borrowing the new and returning the old" and "returning the old and borrowing the new" in the past are not strictly loan restructuring, but only achieve the purpose of restructuring loans to a certain extent.
20 19 Primary Bank Recruitment Examination "Enterprise Credit" High Frequency Test Site 5 Judicial Loan Restructuring
1. Bankruptcy reorganization
Modern market economy countries have relatively mature bankruptcy reorganization systems. The so-called bankruptcy reorganization refers to the debtor, the debtor's shareholders or creditors applying to the court for reorganization when the debtor is unable to pay off the debts due. Under the guidance of the court, the creditor and the debtor negotiate to adjust the debt repayment arrangement, save the debtor as much as possible, and avoid the debtor's bankruptcy from having a significant adverse impact on creditors, shareholders and employees, especially on the public interests of the debtor's enterprise. Because this kind of debt restructuring is mainly to prevent the debtor from going bankrupt immediately, and once the restructuring fails, the debtor will usually turn to bankruptcy proceedings, so this kind of restructuring is called bankruptcy reorganization.
After the court ruled that the debtor entered the bankruptcy reorganization procedure, it should immediately stop other enforcement procedures, including the enforcement procedures of security interests. In the bankruptcy reorganization procedure, creditors form a creditors' meeting to negotiate debt repayment arrangements with debtors. According to the nature of creditor's rights (such as whether there is guarantee or not), creditors are often divided into different creditor groups. When there is an irreconcilable dispute between creditors, or creditors cannot reach an agreement with the debtor, the court will make a ruling according to its own judgment.
2. Reconciliation and rectification procedures stipulated in China Enterprise Bankruptcy Law
The so-called reconciliation refers to the system in which within three months after the people's court accepts the bankruptcy application filed by the creditor, the debtor's superior competent department applies for rectification, the debtor and the creditor reach an agreement on the draft settlement agreement at the meeting, and the people's court decides to suspend the bankruptcy procedure.
The so-called rectification refers to the system that the debtor's higher authorities are responsible for presiding over and taking measures to revive the enterprises on the verge of bankruptcy and implement the settlement agreement after the settlement agreement reached by the debtor and creditors' meeting takes effect. Although there is a reconciliation system in bankruptcy laws of various countries, it is unique for China to combine reconciliation with rectification.
The reconciliation and rectification system of the current enterprise bankruptcy law has the following three characteristics:
First, reconciliation and rectification are integrated, reconciliation is the premise of rectification, and rectification is the result of reconciliation. Without a settlement agreement, there is no rectification procedure;
Second, reconciliation and reorganization are two independent procedures, reconciliation is a part of bankruptcy procedure, and reorganization procedure can only be started after bankruptcy procedure is suspended;
Third, reconciliation and rectification are decided and presided over by the government administrative department, which has the characteristics of the times when legislation was made and does not conform to the situation of today's market economy development.