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CFA KING · 2023年05月04日

why B is incorrect?

  1. CFA II
  2. FRA

NO.PZ2023040501000107

问题如下：

To assess Company XYZ’s risk management practices, Yoo reviews the loan loss analysis in Exhibit 4.


Based on Exhibit 4, a loan loss analysis for the last three years indicates that: (curriculum)

选项：

A.

Company XYZ has become less conservative in its provisioning for consumer loans.

B.

the provision for commercial loan losses has trailed the actual net charge-off experience.

C.

the cushion between the allowance and the net commercial loan charge-offs has declined.

解释：

The allowance for loan losses to net commercial loan charge-offs has been declining during the last three years, which indicates that the cushion between the allowance and the net commercial loan charge-offs has deteriorated.

2015 Consumer: Allowance for Loan Losses/Net Loan Charge-Offs=13,000/2,901=4.48

2016 Consumer: Allowance for Loan Losses/Net Loan Charge-Offs=11,500/2,505=4.59

2017 Consumer: Allowance for Loan Losses/Net Loan Charge-Offs=11,000/2,460=4.47

2015 Commercial: Allowance for Loan Losses/Net Loan Charge-Offs=169/44=3.84

2016 Commercial: Allowance for Loan Losses/Net Loan Charge-Offs=1,012/387=2.61

2017 Commercial: Allowance for Loan Losses/Net Loan Charge-Offs=1,540/1,060=1.45

2015 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=1,300/2,901=0.45

2016 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=2,000/2,505=0.80

2017 Consumer: Provision for Loan Losses/Net Loan Charge-Offs=3,000/2,460=1.22

2015 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=95/44=2.16

2016 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=442/387=1.14

2017 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=1,100/1,060=1.04

why B is incorrect?

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1 个答案

王园圆_品职助教 · 2023年05月04日

首先请看以下讲义截图，题干要求的是”a loan loss analysis“，也就是运用以下讲义截图中的这些ratio来对loan的质量进行评估，B选项并不涉及这些ratio

另外，从经济学意义上说，provision是当期计提的贷款减值准备——是对当期新发生贷款的计提，而charge-off是银行确认的贷款损失——主要是由以前年度的贷款确定发生损失后产生的；两者不是同一个期间的概念，根本不可比

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2024-05-17 06:58 1 · 回答

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2023-07-16 21:02 1 · 回答