은행과 저축은행의 부동산 PF 대출특성 비교분석 - 기한의 이익상실과 대손충당금을 중심으로-

Abstract

This paper is to analyze the difference of loan characteristics and the credit risk factors for real estate project financing loans(“PF Loans”) between commercial banks and savings banks. PF loans of commercial banks have been invested mainly in capital regions with enhanced credit quality pledged by top-ranking construction companies, and thereby maintaining low default rate and reserving enough allowance for bad debts. On the other hand, PF loans of savings banks have mostly been invested in non-capital regions and extended as a way of additional loans to small-to-mid size construction companies’ construction loans, and thereby showing high default rate while accumulating not enough allowance for bad debts. This study addresses these issues and performs comparative analysis on different characteristics of PF loans of commercial banks and savings banks. As the result of comparative analysis, this paper suggests several measures such as reducing the non-performing loans and enhancing the credit quality of project financing loans.