銀行業的備抵呆帳夠嗎?-IFRS9之探討

Abstract

國際會計準則公報IAS 39『金融工具：認列與衡量』在 2007 年美國次級房貸帶動的金融風暴後，因減損認列反映於財報並無時效性，致投資人發生損失等飽受批評。國際會計準則委員會（IASB）已在2014年7月公布定稿版IFRS 9『金融工具：認列與衡量』，並於2018年正式適用取代IAS 39。其中改變較大的是金融工具減損改採「預期損失」模式，納入企業對金融工具減損之未來估計，需考慮存續期間違約機率及景氣循環。 金融業所持有之資產及負債部位大部分都是金融工具，成為新公報適用後影響最深的產業，尤其減損認列由「已發生模式」改採「預期發生模式」對提列備抵呆帳之影響。本研究以個案銀行為例分別以一般及較差種景氣下進行預期損失試算，與目前備抵呆帳提列金額作比較，結果顯示在一般景氣下，銀行目前提列之備抵呆帳足以支應預期損失金額；在較差景氣下預期損失金額將大於目前提列之備抵呆帳，若呆帳實際發生時，備抵呆帳已不足以支應預期損失，銀行的盈餘可能將受到影響。

The International Accounting Standards Board (IASB) has published the final version of IFRS 9 Financial Instruments in July 2014. IFRS 9 , based on an forward-looking expected credit loss model and replace the IAS 39 Financial Instruments. It is is effective for periods beginning on or after 1 January 2018. Expected credit loss model that will result in more timely recognition of loan losses. Entities are required to recognize an allowance for either 12-month or lifetime expected credit losses (ECLs), depending on whether there has been a significant increase in credit risk since initial recognition. This paper focuses on how expected credit loss model effect the loan loss provision for banks in Taiwan. Whether the new standards require larger loss provisions for banks or not? Empirical results show that during recession, expected credit loss increases steeply. Loan loss provisions can not cover the expected loss. In such situation, bank’s earnings will be affected.