Research On The Sectional Type Model Construction Of Non-Performing Loans Assessment

The fact what from the US subprime mortgage crisis in 2008 to the European debt crisis which has not finished so far show that:the cumulative of a large number of non-performing assets not only impact the financial markets, but also enormous risks restricting the stable development of the financial market. So for China’s financial industry, the priority is to resolve the issue as soon as the disposal of non-performing assets, in the process of disposing of the non-performing assets, in the aspects of how to determine its value, asset evaluation will play a crucial role, through the evaluation of non-performing assets, determining its objective, reasonable value, providing advice and reference for the pricing of non-performing assets disposal of Asset Management Co.In the classification of non-performing loans, non-performing loans with security interest is most commonly, it accounts for a large proportion in our country. Therefore, how to value the non-performing loans becoming an urgent problem in the disposal of non-performing loans. Nowadays, practice and the research on the theories and methods of non-performing loans assessment are out of touch, the methods from theoretical research cannot be used in the practical work due to the limitations of every aspect, it has led to no innovate on the practical assessment for many years, the achievements of theoretical research can not play a real role in the disposal of non-performing loans.This article will be based on the operability of the practical assessment, analyze the advantages and disadvantages of various methods in the theory of non-performing loans assessment, Then put forward an idea with sectional type of valuation, valuation model of individual large amount of non-performing assets split a non-performing loans into a number of asset modules, and use the advantageous valuation method in each module, finally, sum all modules to get the value of entire non-performing loans. at the same time, in order to improve the defect that the impact of the guarantee enterprise is not included in current valuation methods,a value module is added to evaluate the influence of the guarantee enterprise to the creditor’s rights. Finally, a numerical example is given to test the feasibility of the method. This method close combine with assessment practice,easy operation, high accuracy, and also have good economical efficiency. On the other hand, package of bad assets valuation model can be used to reduce the impact of the three major difficulties in the evaluation of non-performing assets by block calculating with property assets and creditor’s rights, although these problems can not be solved completely, but the accuracy is improved compared with the existing methods, hope this idea can provide reference for the majority of workers in the non-performing loans assessment, and make the evaluation system more comprehensive.