逾2万亿美元贷款 在中国的银行帐面上列入 应收款类投资

choi

(1) Lingling Wei, 中资银行暗藏的危机：逾2万亿美元疑是贷款的应收款项类投资. 华尔街日报中文版, Dec 8, 2016
http://cn.wsj.com/gb/20161208/fin102515.asp
(subtitle: "中资银行将大量贷款作为应收款项类投资计入资产负债表的做法日益盛行，这种操作使其可以不必或较少地提留潜在损失拨备。这一做法引发对银行业暗藏危机的担忧")

the first two paragraphs:

"2014年，地处长江入海口的 [江苏省南通市] 海门市打算建设一个保障房项目，并向南京银行股份有限公司寻求约2,900万美元融资。

"据知情人士透露，南京银行乐于提供这笔融资，但未将这笔资金称为贷款。这笔钱被作为 '应收款项类投资' 计入该行资产负债表。应收款类投资属于监管宽松的资产类别，使得银行可提留很少的、或者完全不提留潜在损失拨备。


, which is translated from

(2) Lingling Wei,  China's Banks Hide $2 Trillion in Loans; Accounting maneuver boosts bank profits and Chinese economy but fuels fear of a crisis. Wall Street Journal, Dec 8, 2016 (front page).
http://www.wsj.com/articles/chin ... in-loans-1481130392

the first four paragraphs:

"In 2014, the Chinese city of Haimen on the mouth of the Yangtze River set out to build a large apartment complex and turned to Bank of Nanjing Co. for about $29 million in financing.

"The bank was happy to oblige but it didn’t call the money a loan, according to people familiar with the matter. It was added to Bank of Nanjing's balance sheet as an 'investment receivable,' a loosely regulated category of assets that allows bank officials to set aside little or nothing for potential losses.

"Bank officials aren't shy about the accounting sleight of hand, which is rampant across China. The bank had about $39 billion in investment receivables in the third quarter, nearly as big as its loan portfolio, and profits have climbed by more than 20% a year.

"As of June, 32 publicly traded Chinese banks had a total of $2 trillion in investment receivables as of June, up from $334 billion at the end of 2011, according to a tally by The Wall Street Journal of the latest available information from data provider Wind Information Co[. Ltd Wind资讯 which is short for 万得信息技术股份有限公司, according to its website].