过去,香港很多认可机构(Ａｕｔｈｏｒｉｚｅｄｉｎｓｔｉｔｕｔｉｏｎｓ)都没有设立正式的贷款分类制度,政府也没有提供相关的指引,直至1994年香港金融管理局(下称“金管局”)成立后,才首次推出贷款分类制度。其后,金管局曾对认可机构的贷款分类制度及拨备进行了多次审查,发现 In the past, many authorized institutions in Hong Kong did not have a formal loan classification system. The government did not provide any relevant guidelines. It was not until the establishment of the Hong Kong Monetary Authority (HKMA) in 1994 that the loan classification system was first introduced . Since then, the HKMA conducted a number of reviews of the loan classification system and provision of authorized institutions and found that