论文部分内容阅读
本文研究《国际财务报告准则第9号——金融工具》(IFRS9)后发现,实施IFRS9会对金融资产管理公司权益类可供出售金融资产分类与计量产生较大影响,不仅会显著减少债转股资产对金融资产管理公司的利润支持度,而且会扩大利润波动。同时,使用“预期减值模型”计提拨备会导致资产减值短期内快速上升,加大利润压力。为此本文从控制可供出售类权益资产规模、提前对债转股资产进行分析研判、加快债转股资产处置、加强以内部评级模型为核心的信用风险管理能力建设等方面提出了金融资产管理公司的应对措施。
After studying IFRS 9 Financial Instruments (IFRS 9), this paper finds that the implementation of IFRS 9 will have a significant impact on the classification and measurement of equity financial assets available for sale in financial asset management companies, which will not only significantly reduce the debt to equity Share assets to financial asset management companies profit support, but also to expand profit fluctuations. Meanwhile, using “Expected Impairment Model” to make provision will lead to rapid increase of asset impairment in short term and increase profit pressure. Therefore, this article puts forward financial asset management from controlling the scale of equity assets available for sale, analyzing and judging debt-to-equity assets in advance, accelerating the disposal of debt-equity-equity assets and strengthening the credit risk management ability building with internal rating model as the core. The company’s response.