I. Financial asset management companies centrally dispose of non-performing assets.

Should AMC's asset disposal losses be compensated by finance? And be borne by the state.

How many channels can AMC raise funds? Funds were allocated by the Ministry of Finance and transferred to the People's Bank of China for partial refinancing of wholly state-owned commercial banks? Issue financial bonds.

Can AMC operations be tax deductible? Mainly include? AMC is exempt from purchasing non-performing loans from state-owned banks and from undertaking and disposing of assets formed by purchasing non-performing loans from state-owned banks.

Two, the disposal of non-performing assets of state-owned commercial banks.

At present, state-owned commercial banks have the following means to dispose of non-performing assets independently:

Take collection and recovery, litigation and other ways to collect loans according to law. Commercial banks shall set up asset preservation departments and designate special personnel to collect non-performing loans.

Use provision for doubtful debts to write off some principal and interest of non-performing loans. According to the relevant regulations, the original two-year loan can be suspended, and later it was changed to 1 year, 6 months and 3 months.

Creatively reduce asset risk through debt restructuring, divestiture and transformation. Commercial banks can divest some non-performing assets to internal specialized institutions for professional disposal. Commercial banks try to replace corporate assets? That is, the enterprise replaces the bank's creditor's rights with equity or physical assets? Banks operate and manage replacement assets.

Non-performing assets of China banking industry;

At the end of 20001,the balance and proportion of non-performing loans of four wholly state-owned commercial banks all decreased for the first time, and the balance decreased by 90.7 billion yuan compared with the beginning of the year. The NPL ratio was 25.36%, down 3.8 1 percentage point from the beginning of the year. At the end of 2002, the NPL ratio of the four major state-owned commercial banks was 265,438+0.465,438+0%, which was 3.95 percentage points lower than that at the beginning of the year. At the end of September, 2003, the balance of five-level classified non-performing loans of wholly state-owned commercial banks decreased by 88.876 billion yuan compared with the beginning of the year? The NPL ratio was 265,438+0.38%, which was 4.83 percentage points lower than that at the beginning of the year. China's banking industry has initially achieved the phased goal of reducing the proportion of non-performing loans. However, compared with the internationally recognized warning line 10%, its non-performing rate is still high. ?