| 提前摊还下信用卡证券化资本金计算方法研究 |
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| 引用本文： | 沈沛龙,李修国.提前摊还下信用卡证券化资本金计算方法研究[J].北京航空航天大学学报(社会科学版),2009,22(4):4-9. |
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| 作者姓名： | 沈沛龙 李修国 |
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| 作者单位： | 山西财经大学,财政金融学院,山西,太原,030006 |
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| 基金项目： | 国家自然科学基金项目，山西省自然科学基金项目 |
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| 摘 要： | 对信用卡应收款证券化的特点及交易结构等进行研究,并对新巴塞尔协议中关于具有提前摊还特征的证券化产品的资本金要求进行探讨,指出新巴塞尔协议在对具有提前摊还特征的信用卡证券化资本金处理方法方面存在的缺陷,提出改进的建议,并通过具体实例进行了阐释,希望对商业银行信用卡证券化的资本监管有所帮助。
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| 关 键 词： | 信用卡 资产证券化 提前摊还 内部评级法 资本要求 |
| 收稿时间： | 2008-07-21 |
Research on the Capital Calculation Method of Credit Card Securitization with Early Amortization Features |
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| SHEN Pei-long,LI Xiu-guo.Research on the Capital Calculation Method of Credit Card Securitization with Early Amortization Features[J].Journal of Beijing University of Aeronautics and Astronautics(Social Sciences Edition),2009,22(4):4-9. |
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| Authors: | SHEN Pei-long LI Xiu-guo |
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| Institution: | SHEN Pei-long,LI Xiu-guo(Faculty of Finance , Banking,Shanxi University of Finance , Economics,Taiyuan 030006,China) |
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| Abstract: | This paper investigates the characteristics of credit card receivables securitization and its transaction structure,and then explores its minimum capital requirement in the new Basel Accord.We find out some defects on the methods of calculations on the capital charge in the New Basel Accord and have given some suggestions together with supplementary examples.We hope that this paper can be helpful to commercial banks to fulfill the New Basel Accord better. |
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| Keywords: | credit card securitization early amortization internal rating approach capital requirement |
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