Research On The Valuation Of Financial Non-performing Assets

By the end of the first quarter of 2017,the scale of non-performing loans for Chinese commercial banks was about 158 million yuan,and the NPL ratio of non-performing loans was 1.74%.In recent years,the scale of financial assets to maintain a steady upward trend,to capacity to stock adjustment to industry and enterprise development,the risk of further rise in non-performing assets of the bank rate,the disposal of non-performing assets is the key,non-performing asset valuation has become the focus of the industry once again.At present,there are still many difficulties in the valuation of non-performing assets,and there is not a complete scientific system and standard for the valuation of non-performing assets.China Appraisal Association issued the “asset valuation practice guidelines-asset valuation procedures”,and did not regulate the financial non-performing assets valuation system.Nowadays,when assessing the value of financial non-performing assets,the valuation institution adopts the method of hypothesis liquidation.Based on this,this paper studies the valuation of non-performing assets of banks.This article from the NPL assets form the background,first defined the related concepts of non-performing assets assessment,and then the status quo of non-performing assets assessment to describe the focus of non-performing assets valuation theory,analyzes the applicability and limitations of the valuation method of bank non-performing assets;the hypothetical liquidation is optimized by level analysis,joined the repayment willingness index.The trapezoidal fuzzy theory is introduced into the mortgage creditor's rights to determine the discount rate of the comprehensive realization.Then,at the same time to move a debtor,the guarantor and the mortgage assets as the object of assessment of financial non-performing assets valuation system and selection of bank asset securitization case to make a comprehensive analysis of the debtor and guarantor.And the valuation model is used to evaluate the case.Thus the financial non-performing assets valuation system is improved.The possible innovations of this paper are: first,in the background of Non-performing Asset Securitization under the present situation of the value of financial non-performing assets valuation in China,summarizes the valuation methods andpossible problems.Second,introducing the repayment willingness index,considering the non-financial factors of debt enterprises,improving the hypothesis liquidation method,and establishing the hypothesis liquidation model which is more suitable for the actual situation.Third,the fuzzy trapezoidal theory is introduced to calculate the discount rate of the comprehensive realized mortgage of the financial non-performing assets.This paper has some reference and reference significance for the valuation of financial non-performing assets,especially the actual valuation of non-performing assets.