《票据交易主协议》框架下的商业银行转贴现风险资产计提探讨

摘要

根据现有监管要求，商业银行通过贴现或转贴现转入汇票成为持票人，应当计提风险资产，且因通过转贴现转出汇票后仍存在被追索的风险，所以在票据债务履行完毕前不得释放风险资产。实践中一张汇票往往经多家银行转贴现，造成风险资产重复计提，严重限制了票据流通，抑制了商业银行为实体经济提供贴现贷款的能力。为解决传统转贴现环节风险资产重复计量的问题，交易商协会及票交所在制定票据交易主协议时加入了放弃部分追索权的条款，本文意在分析该条款对于风险资产计提的影响，为广大票据用户提供一些思考。

关键词

票据贴现、资本充足率、风险资产计提、票据交易主协议

Discussion of the Provision of Discounted Risk Assets of Commercial Banks under the Framework of Bill Trading Master Agreement

CHEN Gui CHEN Dinglan MIAO Tianwei

(Anjie Broad Law Firm)

Abstract  According to existing regulatory requirements, commercial banks should make provisions for risky assets when they become bill holders through discounting or rediscounting. As there is still a risk of recourse after bills are transferred out, risky assets should not be released before the bill debt is fulfilled. In practice, a bill is often rediscounted by many banks, resulting in repeated provisions for risky assets. This seriously restricts the circulation of bills and inhibits the ability of