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数以万亿元计的不良贷款处置价格需要评估 ,在界定了相关的若干基本概念后 ,提出了两大实用方法 :对亏损的欠贷企业作“模拟清算评估”。求取其清偿率 ,进而据以计算不良贷款的处置价格 ,此谓之“模拟清算法”。对“税后利润或亏损额 +全部贷款利息”为正值的欠贷企业 ,用同口径折现率求其未来持续经营期的“税后息前利润的现值”,即企业整体资产现值 ,据此计算清偿率与不良贷款处置价格 ,此谓之“税后息前收益现值法”,并简要评介“无负债利润分析法”
Tens of millions of yuan of NPLs need to be evaluated. After defining some basic concepts, two practical approaches have been put forward: to make “simulated liquidation assessments” on the deficit-under-funded enterprises. Seek its liquidation rate, and then calculate the disposal price of non-performing loans, the so-called “simulated liquidation law.” The “after-tax profit or loss + all lending interest” is the value of the loan-less enterprises, with the same discount rate for its future sustainable operation of the “pre-tax interest income before interest”, that is, the overall corporate assets Value, according to calculate the liquidation rate and non-performing loan disposal price, the so-called “pre-tax interest income before the value of the law,” and briefly review the “no-profit analysis of profits”