||حجت اله محمدي زارع مغانلو
||بررسي مسائل حقوقي قرارداد وام دربازار مالي كشور
||By presenting the financial statements, the management of an institute declares the condition of the financial status and the results of the performance of that institute. Since the major part of the bank assets consists of different sorts of the financial claims for which debtors may have failure in repayment, therefore, in order to submit the optimum financial statements, there should be some sort of reserve for the doubtful loans, reflected in the accounts, so that the balance sheet can indicate the net value of the recoverables, consequently preventing the users from being mislead.
The purpose of this research is to study the methods of provisioning for the doubtful loans of the banks for the evaluation of their performances and the assessment of their weaknesses and strengths so as to help the bank management to carry out their duties better and make proper decisions to submit the most optimum financial statements, prevent wasting assets and earn the maximum outcome out of the banks’ available resources.
In this research, those bank departments in charge and the optimum methods of provisioning for doubtful leans have been studied.
The factors, studied in this research are as follow:
1- The position of the finance and budget department of Melli Bank which is in charge of preparation and submitting the financial statements.
2- The position of the nonperforming collection department which has the charge of the repayment of the deferred loans, prevention of making such loans.
3- The method of provisioning for doubtful loans.
4- The purpose of recognition of provisioning for doubtful loans.
5- The various methods of classification of financial claims.
6- The methods of provisioning for doubtful loans in Melli Bank.
7- The optimum methods of recognition of provisioning for doubtful loans in banks.
8- The position of the Department of Branches in East Azarbayjan as a part of the whole bank and its duties & responsibilities.
In pursuance of this research, by using the balance sheet, at the end of the fiscal year, and the available data in the computers of Department of Branches of East Azarbayjan and the distinguished branches, the related information of loans in the branches is gained, and based on the issued procedures, the necessary provisioning is made. Then, based on these procedures, these loans are adjusted and again the related provisioning is made and analyzed.
To state the above points, the following hypothesis has been derived through the study:
The bank branches do not comply with the issued procedures for asset classification and provisioning for doubtful loans.
Some other minor hypotheses are derived from this study, in this regard, which are as follows:
1- Compared with the procedures for provisioning in the advanced banks, these procedures have major shortcomings.
2- Those employees complying with these procedures, are not fully aware of their contents.
3- In case these procedures are precisely complied with, the shortcomings of the branches will be revealed and as a result they will have negative impact on their performance evaluation.
To prove the above hypotheses, the balance sheets of 30 branches of Melli Bank in East Azarbayjan have been chosen randomly and studied.
The tests applied to prove such hypotheses are as follows:
2- T-student using the paired samples.
These test also indicate that the branches do not comply with the procedures precisely. It can also be said that firstly, these procedures have certain shortcomings. Secondly, those who should comply with them, are not aware of the importance of these procedures and thirdly to prevent their performances from the negative impact, the branches do not take any step to improve their performances.
At the end of this research, some solutions are given for the improvement of their performances and besides, some suggestions for further study in future are provided.
|دكتر سيدمحمود مصطفوي كاشاني
||دكتر محمود عرفاني
||30 بهمن 1380