The main basis of loan risk classification is fair value method. At present, the common loan classification method is based on the fair value method.
Accounting confirmation method of loan risk classification;
1, historical cost method
Historical cost method is mainly a true record of the transaction value that happened in the past, and its advantages are: objective and easy to verify. According to the historical cost method, income refers to the net increase or decrease of assets and liabilities on the books in a certain period of time. Assuming that there is no bad debt risk, the loan portfolio reflected by this method is the total amount of loans that have not been repaid at present. The important basis of historical cost method is the matching principle, that is, the cost is allocated to the accounting period that produces the related income.
The defects of historical cost method are as follows: ① It conflicts with sound accounting standards. ② It cannot reflect the true value or net worth of a bank or enterprise.
2. Market value method
The market value method reflects the value of assets or liabilities according to the market price. If the market value method is fully implemented, the income represents the difference between the net assets at the end of the period and the net assets at the beginning. Therefore, compared with the historical cost method, it does not need to amortize the cost.
The advantage of market value method is that it can reflect the changes of assets and liabilities in time, so it can accurately reflect the problems existing in the quality of credit assets. Banks can value their assets according to the changes in market prices, and they don't have to wait until the assets are sold to know the status of their net assets.
Defects of market value method. First of all, not all assets have a market. Secondly, even if there is a market, the market price may not necessarily reflect the true value of assets. Market value method cannot be widely used to evaluate loans.
3. Net present value method
The determination of loan value is mainly based on the discounted value of future net cash flow, so that the determination of loan portfolio value will include all expected losses of loans and confirm the net present value of loan profits. Therefore, if the net present value is calculated immediately after the loan is issued, that is, the net present value of the cash flow generated by the loan will exceed the loan principal. Loan interest rate and discount rate are important factors to determine the net present value of loans, and it is very difficult to determine the discount rate. Although the net present value method is ideal from an economic point of view, it is difficult to be widely used in banks.
4. Fair value method
Fair value method refers to the value determined according to the price agreed by the buyer and the seller voluntarily under the condition of non-compulsory realization; If there is a market quotation, it shall be priced at the market price. In the absence of market price, judging the loan value according to the existing information and risk principle is the application of fair value method.
What is the basis of the second-hand housing mortgage loan amount?
The amount of second-hand housing mortgage loan is determined according to the value of the house. The higher the value of the house, the higher the loan the borrower can get. However, loans should not only look at the value of collateral, but also consider the lender's credit, income, liabilities and other factors.
legal ground
Article 394 of the Civil Code stipulates that in order to guarantee the performance of the debt, if the debtor or a third party does not transfer the possession of the property and mortgages the property to the creditor, if the debtor fails to perform the due debt or realize the mortgage right according to the agreement of the parties, the creditor has the right to be paid in priority for the property.
The debtor or the third party specified in the preceding paragraph is the mortgagor, the creditor is the mortgagee, and the property that provides guarantee is the mortgaged property.
Mortgage housing value and second-hand housing value
The value of the mortgaged house is higher, because the value of the mortgage loan is based on the value of the house, and it will not depreciate because of other influences of the house. The value of the second-hand house will decrease because of the service life of the house.
On what basis does the bank evaluate the loan amount?
Banks will generally evaluate your loan amount and determine the loan amount according to your repayment ability and the value of your fixed collateral. The loan amount is usually high only if your collateral is high.
How to evaluate the value of mortgaged houses
Entrust a qualified house value appraisal agency to conduct appraisal. If a natural person, legal person or other organization needs to determine the value of the appraisal object, it may voluntarily entrust an appraisal institution to conduct the appraisal. Matters involving state-owned assets or public interests, which need to be evaluated in accordance with laws and administrative regulations (hereinafter referred to as statutory evaluation), shall be entrusted to an evaluation agency for evaluation according to law.
legal ground
Article 3 of People's Republic of China (PRC) Assets Appraisal Law
If a natural person, legal person or other organization needs to determine the value of the appraisal object, it may voluntarily entrust an appraisal institution to conduct the appraisal.
Matters involving state-owned assets or public interests that need to be assessed in accordance with laws and administrative regulations (hereinafter referred to as statutory assessment) shall be assessed by an assessment agency according to law.
Article 4 of People's Republic of China (PRC) Assets Appraisal Law
Evaluation institutions and their evaluation professionals shall abide by laws, administrative regulations and evaluation criteria, and follow the principles of independence, objectivity and impartiality.
Evaluation institutions and their evaluation professionals carry out business according to law and are protected by law.
Article 5 of People's Republic of China (PRC) Assets Appraisal Law
Appraisal professionals engaged in appraisal business should join an appraisal institution and can only engage in business in one appraisal institution.
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So much for the introduction of loan value determination.