我國銀行在競爭激烈的環境下，存、放款利差縮小，銀行為追求較高的利潤，積極耕耘海外業務並設立海外分支機構，海外營收逐漸成為本國金融業重要的獲利來源，其中營收來源又以國際聯貸為大宗，然而海外分行因面臨不同的國家政治、經濟及產業風險，2020年又因新冠肺炎這隻前所未見的碩大「黑天鵝」，無預警地撲天蓋地而來，造成各國封城此起彼落，國際旅遊凍結，消費驟降，產業斷鏈，海外授信案件踩雷風險激增。
銀行業面對海外授信風險增加，逾期放款將是無法完全避免的課題，因此，授信品質控管及對不良債權的處理，都是銀行非常重要的課題，本研究以T銀行國際聯貸為研究對象，藉由文獻分析法及個案研究法，對國際聯貸不良債權之清理加以探討。
本研究之建議及發現:
1.國際聯貸因參貸金額大，所以當發生逾期時，將嚴重影響銀行的獲利及資產品質，且國際聯貸債務重整多耗時至少10年以上時間，如果銀行能適時評估將債權予以轉讓，提前收回部份呆帳，將有助資金做更有效的運用，並減少人力成本在處理不良債權上。
2.管理階層掏空所造成的公司危機，是銀行授信人員最難評估的所在，這也是為什麼近年公司治理越來越被重視。
3.本研究可做為銀行日後擔任國際聯貸主辦行或參與聯貸案件，在規劃授信條件或評估參貸時，將各國法院訴訟程序等外部因素納為考量的範圍。

The increasingly fierce competition in the domestic banking industry, and interest spread keeps shrink. In order to pursue higher profits, domestic bank must aggressively look for business opportunities overseas and actively set up branches overseas. However, the overseas branches face different types of risks in country risk and industrial risk. COVID-19 is the huge “black swan” of 2020. The virus spread across the world, global lockdowns imposed by governments, a freeze on international travel, social distancing measures, global supply chains and huge economic pressures on business are things we’ve not seen much of in recent decades following a virus outbreak. Risk of non-performing loans in overseas bank increasing.
Since credit risk in the overseas banking industry has increased significantly, well managing the loans and handling non-performing loans become more important. In addition to well managing the loans, the object of this study focuses on international syndication loans of T bank. The cases analysis about the transfers of non-performing international syndication loans. It is expected that a further understanding on non-performing international syndication loans recovery.
This study finds that: 1.International syndicated loan due to the large amount of participation loans, so when overdue occurs, it will seriously affect the profitability and asset quality of the bank's international syndicated loans and debt restructuring and more time-consuming at least 10 years, if the bank debt will be timely assessment Transferring and recovering part of the bad debts in advance will help the funds to be used more effectively and reduce labor costs in dealing with bad debts2.The corporate crisis caused by the hollowing out of the management is the most difficult place for bank credit officers to assess, which is why corporate governance has been paid more and more attention in recent years. 3.This study can be used as banks in the future as an Mandated Lead Arranger of international syndicated or Participation in syndicated loans, credit conditions in the planning or assessment parameters loans, will incorporate it into consideration a range of factors outside of court proceedings and other countries.

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