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杨木木 · 2021年03月25日

关于A选项

  1. CFA II
  2. FRA

NO.PZ2020021601000019

问题如下：

Judith Yoo is a financial sector analyst writing an industry report.

Part of Yoo’s analysis focuses on Company XYZ, a global commercial bank, and its CAMELS rating, risk management practices, and performance.

To assess Company XYZ’s risk management practices, Yoo reviews the loan loss analysis in Exhibit 4.

Based on Exhibit 4, a loan loss analysis for the last three years indicates that:

选项：

A.

Company XYZ has become less conservative in its provisioning for consumer loans.

B.

the provision for commercial loan losses has trailed the actual net charge- off experience.

C.

the cushion between the allowance and the net commercial loan charge- offs has declined.

解释：

C is correct.

The allowance for loan losses to net commercial loan charge- offs has been declining during the last three years, which indicates that the cushion between the allowance and the net commercial loan charge- offs has deteriorated.

2015 Consumer: Allowance for Loan Losses/Net Loan Charge-Offs=13,000/2,901=4.48

2016 Consumer: Allowance for Loan Losses/Net Loan Charge-Offs=11,500/2,505=4.59

2017 Consumer: Allowance for Loan Losses/Net Loan Charge-Offs=11,000/2,460=4.47

2015 Commercial: Allowance for Loan Losses/Net Loan Charge-Offs=169/44=3.84

2016 Commercial: Allowance for Loan Losses/Net Loan Charge-Offs=1,012/387=2.61

2017 Commercial: Allowance for Loan Losses/Net Loan Charge-Offs=1,540/1,060=1.45

2015 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=1,300/2,901=0.45

2016 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=2,000/2,505=0.80

2017 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=3,000/2,460=1.22

2015 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=95/44=2.16

2016 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=442/387=1.14

2017 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=1,100/1,060=1.04

A.Company XYZ has become less conservative in its provisioning for consumer loans.

less conservative说明每年I/S上计的provision更多了（-provision↑——NI↓），比较的话就是provision/net charge off 增加了


从下面三个式子比出来确实是比例增加了呀？


2015 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=1,300/2,901=0.45

2016 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=2,000/2,505=0.80

2017 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=3,000/2,460=1.22


请问老师上面的分析哪里出错了？

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2 个答案
已采纳答案

王琛_品职助教 · 2021年03月25日

嗨，爱思考的PZer你好：


- "less conservative说明每年I/S上计的provision更多了" -> 说反了哦，less conservative 是越来越不保守，相当于越来越激进，那么 provision 计提的应越来越少，NI 才能越来越大

- 而表格计算出的数据是逐年增加的，说明 provision 计提的越来越多，是更加保守了，more conservative

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加油吧，让我们一起遇见更好的自己！

杨木木 · 2021年03月25日

明白了，谢谢老师！

王琛_品职助教 · 2021年03月26日

嗨，从没放弃的小努力你好：


- 平时做题可以把审题失误加到错题清单中哈，比如通过这道题，积累的经验就是，看到题干中有 more 或者 less，就多提醒一下自己，要注意关系推导，检查的时候注意，可别推反啦~ 

- 争取在考试前通过做题，尽可能暴露更多的问题，考试通过的概率就增加啦，加油！

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加油吧，让我们一起遇见更好的自己！

杨木木 · 2021年03月26日

审题失误 get√， ^_^谢谢老师

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