IFRS9实施对商业银行影响的评估及政策建议

The Assessment of the Impacts of IFRS9 on Commercial Banks and the Policy Suggestions

本文基于欧洲大型银行和中资H股上市银行财务数据,分析《国际财务报告准则(第9号)》(IFRS9)实施对银行的影响。研究结论表明:IFRS9实施使银行资产"缩水",加大资产减值准备计提幅度,侵蚀银行核心一级资本;更重要的是,IFRS9对银行风险偏好产生较大影响,银行对长期贷款、信用贷款和高风险贷款的投放意愿明显降低。随着时间的推移和实施银行的增多,IFRS9对银行资产配置行为的影响会持续发酵并放大,这些行为变化对实体经济产生的影响值得关注。

Based on the financial data of of some large banks in Europe and H-share listed banks in China,the authors of this paper analyze the impacts of International Financial Reporting Standards(No.9)(IFRS9)on banks.The conclusions of the paper show that the implementation of the IFRS9 could result in reduction in bank assets,increase in asset impairment provision and reduction in core tier 1 capital of banks;what is more,the IFRS9 has a great impact on the risk preference of banks,and reduce the banks’willingness to issue long-term loans,credit loans and high-risk loans;In the long run,it’s necessary to pay more attention to the increasing impact of IFRS9 on bank asset allocation and the real economy.