| In recent years,under the background and influence of the downturn of the domestic economy,the improvement of financial supervision,and supply-side reform,the ability of enterprises to resist risks has weakened,and the risk of default has increased.The non-performing loan ratio and non-performing loan balance of China’s small and medium-sized banks have shown an increasing trend.How to scientifically and effectively dispose of non-performing assets and effectively control the non-performing loan ratio has become an urgent problem for small and medium-sized banks.At present,domestic non-performing asset disposal methods are mostly found in collection,write-off,restructuring,etc.Asset-backed Securities as a relatively novel disposal method,is not as widely used in practice as the previous types of methods,the reason is that on the one hand,China’s non-performing assets ABS business time is still short;On the other hand,the disposal mode of non-performing assets of small and medium-sized banks in China is mainly based on traditional methods,and there are relatively few successful cases.It is particularly important to deepen the application of ABS in the disposal of non-performing assets and better improve the efficiency of ABS disposal of non-performing assets,so as to accelerate the disposal process of non-performing assets.Since the resumption of ABS in 2016,the application of ABS in small and medium-sized banks is still in the stage of exploration and development.Based on the exploration of the process of the disposal of non-performing assets in Bank A,this paper analyzes the effect of the disposal of non-performing assets under the traditional mode and the application of ABS,and analyzes the situation of the disposal and application of ABS from the perspectives of safety,liquidity and profitability.And put forward the corresponding deficiencies.At the same time,taking the non-performing ABS product of A period as an example,this paper studies the practice of Bank A’s disposal of non-performing assets ABS,analyzes the existing problems in the application of this method from the aspects of asset pool construction and product transaction structure design,and puts forward relevant rationalization suggestions and optimization measures,and then provides experience reference for Bank A to carry out non-performing assets ABS.Help small and medium-sized banks to better understand and use ABS disposal tools for non-performing assets,enrich disposal methods for non-performing assets,and optimize asset quality.At the same time,it is conducive to the improvement of various policies of the regulatory authorities and the development of the non-performing assets ABS market,which helps the non-performing assets ABS become an important business tool for small and medium-sized banks to resolve non-performing assets. |
