贷款管理.pptx
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贷款管理.pptx
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LendingFunctionManagement贷款管理,FederalReserveSystem,Objectives目标,Determineadequacyofloanpolicyguidance确定正确的贷款方针指引Discusscompliance讨论合规问题Explainlendingprocessandcontrols说明贷款程序和管理Analyzelendingrisk(fromanoperationalperspective)分析贷款风险(从操作角度)Discussauditoptions讨论审计内容Identifyissuesrelatingtoinsiderabuse查明内部人员滥用职权事件,LendingControls贷款管理,Establishpolicy确定方针Ensureconsistentapplicationofguidelines确保指引的一致性Ensurereasonablecreditrisk确保合理的信贷风险TypeofLoansinwhichmanagementhasexpertise管理层熟知的贷款种类Diversification多样化,LendingProcess贷款程序,Process程序Request申请Presentation陈述Approval批准Documentation文件Funding提供资金Review检查Monitoring监督,KeyInformation主要信息Amount金额Purpose目的Yield收益率Term期限Support担保Agreement协议FundingProcedure发放程序RepaymentProcedure偿还程序,LoanRequests贷款申请,Loans贷款Secured/Unsecured有担保/无担保Securitization证券化AssetBased以资产为基础AccruedInterestReceivable应收未收帐户利息AfterpaymentofPrincipal在本金支付后Beforepayment在偿还前,LoanRequests贷款申请,Overdrafts透支TemporaryorUnexpected临时或意想不到的EstablishedLineofCredit确定信用额度LettersofCredit信用证Standby备用Trade贸易BankersAcceptance银行承兑,LoanRequests贷款申请,LineofCredit信用额度WorkingCapital营运资本Seasonal周期性的Evergreen长期性的LoanCommitments承付贷款Verbal口头Written书面,Presentation陈述,Loanofficerpresentsallthedetailsofthedeal贷款负责人陈述交易细节,LoanApproval贷款批准,Amount-sufficienttofundproject能够为项目提供足够的资金Yield收益率interestrate,fees,coverageofmanhours利率、收费、工时范围Term期限maturity,amortization,abilitytocall期限、摊还、赎回条款Purpose目的mustmakesense必须合理,LoanApproval贷款批准,Support证明collateral,guarantees,property,andregistration抵押品、担保、财产和登记Agreement协议loancovenants-especiallynegativecovenants贷款合同特别是负面合同Procedurerequirements程序要求paymentschedule偿还时间表Inspections检查,Documentation文件,Communicatesexpectations传达预期目标Establisheslendersrights确立贷方的权利Protectslenderfromthirdparties保护贷方免受第三方侵害,Funding提供资金,Promissorynotesaccountedfor本票Documents文件mirrortransaction反映交易signedandverified签名并确认Partiesobligated有责任的各方Monitoringsystemsinplace监督系统到位,LoanReview贷款检查,Loans贷款conformtopolicy与方针一致performunderterms按条款执行complywithregulations与法规相符Documentationinplacebeforefunding文件到位后再提供资金Accrualaccountscheckedataminimumsemi-annually对应计帐户至少每半年检查一次,LoanReview贷款检查,Collateral抵押品underdualcontrol双重管理valuationskeptcurrent实时评估Weaknessesidentified发现问题inlendingprocess贷款过程中inmanagementskills管理水平方面inloans贷款本身inabilitytorecover回收能力,LoanReview贷款检查,Borrowersfinancialconditionassessed评估债务人财务状况Internalclassificationsystemincluded包括内部分级体系Valuationsassessed进行价值评估CashFlowsverified确认现金流Nocontingencies没有或有费用,Monitoring监督,Separatefromlendingfunction与贷款职能分离Reportinglineseparate独立的报告途径Impartiality公正Consistency一致Expertise专业,PoliciesandProcedures方针和程序,Loanproblemsariseduetolackof:
缺少以下因素将导致贷款出现问题soundpolicyidentifyingtargetmarket明确目标市场的合理方针managementexpertise专业化管理adequatewrittenprocedures适当的书面程序compliancewithpoliciesandprocedures与方针和程序相一致Monitoring监督,PoliciesandProcedures方针和程序,providesframeofreference提供参照系preventsdeviations预防偏离preventsomissionsandmisunderstandings预防疏忽和误解maintainscreditandunderwritingstandards保持信贷和承销标准evaluatesrisks评估风险providesnewbusinessstrategies提供新的经营战略allowsstudyofriskinnewproducts了解新产品的风险,GeneralPolicyObjectives总的方针目标,Economicrisk经济风险Marketrisk市场风险Financialrisk财务风险Creditrisk信用风险Environmentalrisk环境风险,Operationalrisk操作风险Collateralrisk抵押品风险Concentrationrisk集中度风险Managementrisk管理风险Countryrisk国家风险,BoardofDirectorsResponsibility董事会职责,Fiduciarydutytoshareholders对股东的诚信义务Provideadequatemanagementstaffingandexpertise提供充足的管理人员和专业技术,LoanAuditFunction贷款审计职责,DepthofReview检查的深度Quality质量adherencetoloanpolicy遵循贷款方针writtenprocedures书面程序managementexpertise专业化管理boardaccountability董事会问责制Levelofconfidence信任程度internal/externalauditors内/外部审计人员,LoanAuditFunction贷款审计职责,Ensuresadequatepoliciesandprocedures确保正确的方针和程序Internalloanreviewshouldbeeffective内部贷款检查应该具有有效性Reportinglines报告渠道Sampling抽样Workouts测验Nofavorstoloansofficers不偏袒贷款负责人,LoanAuditFunction贷款审计职责,Managementscompliance管理层的合规性Managementsjudgment管理层的判断Managementsexpertise管理层的专业化程度,LoanAuditFunction贷款审计职责,EnsuresBoardisawareofresponsibility确保董事会了解职责ReviewsBoardsbankingknowledge检查董事会对于银行业务的了解AssessesBoardscharacter评定董事会的成员EnsureBankManagementdoesnotsitontheBoardbutactsinanadvisorycapacity确保银行管理人员不在董事会中任职,但向其提供建议,LoanAuditFunction贷款审计职责,BoardofDirectorsneedstoknow董事会需要了解:
totalcreditexposure信贷敞口总额lendingactivity贷款活动newcreditextensions新的信贷范围Overdrafts透支pastdueloans逾期贷款watchlist观察名单insiderloans内部人贷款anticipatedcharge-offs预期核销creditsinnon-compliance不合规的信贷,LoanAuditFunction贷款审计职责,Auditreportcomprehensivenessinaccordancewiththeengagementletter对照聘书检查审计报告的全面性Recommendationsinmanagementletteroninternalcontrols在致管理层意见书中提出内控建议Outsidefirmsreliability公司在外界的可信度,LoanAuditFunction贷款审计职责,Wheretostart?
从哪里开始?
SR95-36-BankLendingTermsandStandards(availableontheBoardofGovernorsWebsite)SR95-36银行贷款条款和标准(联储网站上可以查询)Identifychanges识别变化Comparecredittermswithprevioustrends对比信贷期限和以前的趋势Evaluatetrendsinexceptions评估特例的趋势Reviewriskratingsystem检查风险评级系统Assessconcentrations评估集中度,LoanAuditFunction贷款审计职责,Evaluatetrendsofriskiercredit评估风险更高的信贷趋势ReviewManagementInformationSystems(MIS)检查管理信息系统Considerportfolioperformance考虑组合的表现Assessloanlossreserves评估坏帐准备金Evaluateriskmanagement评估风险管理Determinedirectoroversight确定主管人员,Fraud欺诈,TwoSources两个来源Internal内部External外部,Fraud欺诈,Thirdpartyobligations第三方责任reviewguarantees检查担保verifywithissuer与发行者核实ifpromissorynotesorguaranteeagreementsareblank,determinevalidity如果本票或担保协议是空白的,确定其有效性collusionwithbankofficer与银行主管勾结,Fraud欺诈,InsiderAbuse内部人滥用职权bankisharmed损害银行banktakesonmorerisk银行承担更多风险insiderbenefitsduetoposition内部人以权谋私Oakwoodcase,Insiderabusecontrols对内部人滥用职权的管理Boardhasto董事会必须:
reviewallinsidertransactions检查所有的内部人交易follow-uponexceptions跟踪特例discussconformingtransactions讨论类似交易,Fraud欺诈,Changesunderrisk-focusedexams风险为本的检查带来的变化,Moreemphasisoncreditrisk更加强调信用风险Lessstandardtransaction-moreemphasisonneworunusualloans-ifcontrolsaresatisfactory非标准化交易更加强调新的或不正常的贷款如果管理令人满意的话Reviewofcreditriskinotherthantraditionalloantransactions检查非传统贷款交易的信用风险,
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- 贷款 管理
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