浅谈差额补足与隐性担保的界定

A Brief Discussion on the Defining of the Difference Compensation and the Implicit Guarantee

差额补足和隐性担保是目前金融行业常见的两种增信形式,通常作为一种担保措施设计在投融资方案中。虽然这两种增信形式已较多地应用在业务实践中,但两者并没有明确的法律定义,只是金融行业常见的术语。由于两者的规范依据并不健全,导致此类争议案件较多,如何规范和界定这两种非典型性的增信形式,成为我国金融领域重点关注的问题。这其中,什么是差额补足或隐性担保、两者之间的区别与联系、如何具体界定等问题,自然是重点研究探讨的领域。

Balance complement and implicit guarantee are two common forms of credit enhancement in the financial industry.They are usually designed in investment and financing schemes as a guarantee measure.Although these two forms of credit enhancement have been widely used in business practice,they are only common terms in the financial industry and have no clear legal definitions.Due to the imperfect normative basis of the two,there are many such disputes.How to standardize and define these two atypical forms of credit enhancement has become a key concern in the financial field of China.Among them,what is the difference complement or implicit guarantee,what is the difference and connection between the two,and how to define them are the key issues.