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金融民工阿聪 · 2021年06月05日

关于题目答疑老师的回答

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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

https://class.pzacademy.com/qa/48157


中说到对于allowance for loan loss/non-accrul loans：（non-accrual loans就是non-performing loans）

如果算出来结果很高而且一直在增长，那么对应的描述是“built in advance of loans turning out poorly”；有几个疑问：

1.这句话是什么意思？

2.为什么allowance for loan loss/non-accrul loans的比例高，反而还叫做poorly呢。

3.advance of loans是什么意思？

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1 个答案

纠纠_品职答疑助手 · 2021年06月05日

嗨，从没放弃的小努力你好：


同学可能对这句话有点误解我来重新解释下：

这句话的意思是说：allowance for loan loss/non-accrul loans的比例大于1的话，就是我们事先对于那些可能会违约的贷款做了预先的计提。没有高估我们的资产。


这句话的断句应该是 allowance is built in advance （of loans turning out poorly），

也就是我们为那些可能会出问题的贷款出问题前，事先计提了准备 （poorly不是修饰这个行为，而是修饰loans的结局可能不太好）。

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