银行资产分类词汇 accrual basis权责发生制activity ratio营运比率adversely classified credits不良贷款asset diversification资产多元化asset portfolio资产组合at arms length商业的/公平的back-office support后台支持bad loans呆帐bank portfolio银行资产banking supervision银行监管Basle Core Principles巴塞尔核心原那么be pledged as security抵押borrower借款人calendar-based system期限为根底的(准备金制度)CAMEL骆驼评级法carrying value现存价值cash收付实现制collection催收Consumer client个人客户contingent liabilities或有债务Corporate client法人客户credits that are being rolled over展期贷款current liability account流动债务帐户current ratio流动比率debt-for-equity swap债权转股权delinquent loan过失贷款directed credits指定贷款disintermediation脱媒〔体外循环〕 distressed assets有问题资产doubtful asset可疑资产earning收益efficiency ratio效率比率financial leverage财务杠杆；举债经营financial soundness财务稳健性foreclosed assets没收的抵押财产gearing财务杠杆；举债经营general provision普通准备金general reserve普通准备金impaired assets受损害资产interest accrual计息interest coverage利息偿付率interest payments being capitalized利息转本金intra-account内部帐户lending officer信贷人员lending policy贷款证策licensing申请许可证licensing period申请许可证过程loan classification贷款分类loan documentation贷款记录loan grading贷款分级loan origination贷款发放loan restructuring重组贷款loan review贷款检查loan splitting贷款分割loss loan provisioning呆帐准备金non-accrual items不计息工程non-accruals不计息的non-classified未分类的obligator债务人off-balance sheet表外off-site supervision非现场监测on-site inspection现场检查on-site visit现场访问out-of-area loan外地信贷outstanding balance未清偿余额overdue逾期pass, overdue, idle & bad loans (POIB)一逾两呆past due loans逾期贷款pending factor未决因素poorly structured loan结构不合理贷款problem loans有问题贷款Profit and loss损益〔表〕provision 准备金provisioning准备金提取quick ratio速动比率rehabili...
