外资银行贷款损失准备金监管比较研究与启示

Supervision on Provisions in Foreign Bank: Comparison and Suggestion

贷款损失准备金是与资本充足率、贷款质量分类紧密联系的银行审慎监管重要指标。本文通过对比我国和有关国家银行法中有关外资银行贷款损失准备金的监管规定,指出主要应从三方面完善现有贷款损失准备金制度体系,一是加强监管机构对外资银行准备金计提、管理的监督;二是应根据外资银行法律地位的不同,在与外资银行母国签订双边监管合作协议的框架下,对外资银行子行、合资银行和分行提出不同的贷款损失准备金要求;三是增加国家风险因素的考虑。

Provisions, an important index of prudential banking regulation, is connected with capital adequacy ratio and loan quality classification. By comparing the regulations of the banking law on provisions in foreign bank in China and other countries, this paper presents three ways of improvements on the provision regulation system.