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浅议中小商业银行债项评级理论与实践

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摘要 对适用新金融工具相关会计准则的中小商业银行而言,搭建债项评级体系和准确计量违约损失率对于科学计提信用减值具有重要意义。文章从中小商业银行实践出发,将抵质押物回收、借款人及保证人等影响因素纳入债项评级框架,并针对实践中遇到的问题提出建议。
作者 肖龙
出处 《商业观察》 2021年第11期17-19,共3页 BUSINESS OBSERVATION
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  • 1Basel Committee, Potential Modifications to the Committee's Proposals, 5 Nov., 2001.
  • 2Basel Committee, Results of Quantitative Impact Study 2.5, 25 June, 2002.
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  • 8OCC, US, Rating Credit Risk, Comptrollers Handbook, April 2001.
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  • 10Mark Carey, Federal Reserve Board, Some Evidence on the Consistency of Banks' Internal Credit Ratings.

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