《票据交易主协议》框架下的商业银行转贴现风险资产计提探讨  

Discussion of the Provision of Discounted Risk Assets of Commercial Banks under the Framework of Bill Trading Master Agreement

作　　者：陈贵 陈定澜 苗田巍 CHEN Gui;CHEN Dinglan;MIAO Tianwei(Anjie Broad Law Firm)

机构地区：[1]北京安杰世泽(上海)律师事务所 [2]上海仲裁委员会

出　　处：《金融市场研究》2023年第12期124-131,共8页Financial Market Research

摘　　要：根据现有监管要求,商业银行通过贴现或转贴现转入汇票成为持票人,应当计提风险资产,且因通过转贴现转出汇票后仍存在被追索的风险,所以在票据债务履行完毕前不得释放风险资产。实践中一张汇票往往经多家银行转贴现,造成风险资产重复计提,严重限制了票据流通,抑制了商业银行为实体经济提供贴现贷款的能力。为解决传统转贴现环节风险资产重复计量的问题,交易商协会及票交所在制定票据交易主协议时加入了放弃部分追索权的条款,本文意在分析该条款对于风险资产计提的影响,为广大票据用户提供一些思考。According to existing regulatory requirements,commercial banks should make provisions for risky assets when they become bill holders through discounting or rediscounting.As there is still a risk of recourse after bills are transferred out,risky assets should not be released before the bill debt is fulfilled.In practice,a bill is often rediscounted by many banks,resulting in repeated provisions for risky assets.This seriously restricts the circulation of bills and inhibits the ability of commercial banks to provide discounted loans to the real economy.In order to solve the problem of repeated measurement of risky assets in the traditional discount process,the National Association of Financial Market Institutional Investors and the Shanghai Commercial Paper Exchange have added a clause waiving part of the right of recourse when formulating a bill trading master agreement.This paper assesses the effects of this clause on the provision of risky assets and offers some suggestions for market participants.

关 键 词：票据贴现 资本充足率 风险资产计提 票据交易主协议 

分 类 号：F830.42[经济管理—金融学] F832.33