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銀(yin)行不良七大處置方式分析

2017-02-06

    今(jin)年(nian)以來(lai),受國內外(wai)經(jing)濟金融形勢復雜(za)和經(jing)濟增長放緩影(ying)響(xiang),全國銀(yin)(yin)(yin)行(xing)(xing)信(xin)貸資(zi)產質量(liang)面(mian)臨向下遷徙、波(bo)動性增大的(de)(de)壓力,不良(liang)(liang)(liang)(liang)貸款防(fang)控形勢日趨(qu)嚴峻。截至2015年(nian)一(yi)季度末,我國銀(yin)(yin)(yin)行(xing)(xing)業(含外(wai)資(zi)銀(yin)(yin)(yin)行(xing)(xing))貸款余額(e)為(wei)704440億元(yuan),不良(liang)(liang)(liang)(liang)貸款余額(e)為(wei)9825億元(yuan),不良(liang)(liang)(liang)(liang)占(zhan)比為(wei)1.39%,比去(qu)年(nian)四(si)季度上升(sheng)0.14個(ge)百(bai)分點。其(qi)中(zhong),農(nong)村商業銀(yin)(yin)(yin)行(xing)(xing)的(de)(de)不良(liang)(liang)(liang)(liang)貸款率為(wei)2.03%,比去(qu)年(nian)四(si)季度上升(sheng)0.35個(ge)百(bai)分點。不良(liang)(liang)(liang)(liang)資(zi)產上升(sheng)必然(ran)帶來(lai)不良(liang)(liang)(liang)(liang)資(zi)產處置(zhi)(zhi)(zhi)的(de)(de)問題,針對(dui)中(zhong)小銀(yin)(yin)(yin)行(xing)(xing),不良(liang)(liang)(liang)(liang)資(zi)產處置(zhi)(zhi)(zhi)有多種渠道,如直(zhi)接催收、協議(yi)處置(zhi)(zhi)(zhi)、借新還舊、實現擔保物權、法院訴訟、不良(liang)(liang)(liang)(liang)資(zi)產轉讓、貸款損失(shi)稅前扣除(chu)等。筆(bi)者現針對(dui)上述處置(zhi)(zhi)(zhi)方式進行(xing)(xing)了法律分析。


    一、直接催收


    這是銀(yin)行針對逾(yu)期(qi)貸款的普遍做法,但(dan)直接(jie)催收應注意以(yi)下問題。


    一是(shi)(shi)應在(zai)訴(su)(su)(su)(su)訟時(shi)(shi)效(xiao)(xiao)內進行催收。訴(su)(su)(su)(su)訟時(shi)(shi)效(xiao)(xiao)是(shi)(shi)是(shi)(shi)指(zhi)權(quan)(quan)利人(ren)(ren)請求(qiu)人(ren)(ren)民法(fa)院以(yi)強(qiang)(qiang)制程(cheng)(cheng)序保(bao)護其(qi)合法(fa)權(quan)(quan)益而提起訴(su)(su)(su)(su)訟的法(fa)定(ding)有效(xiao)(xiao)期(qi)限(xian)。因此訴(su)(su)(su)(su)訟時(shi)(shi)效(xiao)(xiao)首(shou)先(xian)是(shi)(shi)法(fa)定(ding)有效(xiao)(xiao)期(qi)間,一般訴(su)(su)(su)(su)訟時(shi)(shi)效(xiao)(xiao)為(wei)兩年,該期(qi)間可以(yi)中斷(重新計(ji)算(suan))、中止(繼(ji)續(xu)計(ji)算(suan)),但(dan)當事人(ren)(ren)不(bu)得約定(ding)延長或(huo)縮短;其(qi)次未在(zai)訴(su)(su)(su)(su)訟時(shi)(shi)效(xiao)(xiao)期(qi)間主張權(quan)(quan)利,權(quan)(quan)利人(ren)(ren)喪失的是(shi)(shi)勝(sheng)訴(su)(su)(su)(su)權(quan)(quan),即請求(qiu)人(ren)(ren)民法(fa)院以(yi)強(qiang)(qiang)制程(cheng)(cheng)序保(bao)護其(qi)合法(fa)權(quan)(quan)益的權(quan)(quan)利,但(dan)并不(bu)喪失實(shi)體權(quan)(quan)利,即如果(guo)債務人(ren)(ren)以(yi)超過訴(su)(su)(su)(su)訟時(shi)(shi)效(xiao)(xiao)為(wei)由,要求(qiu)銀行返(fan)還(huan)已支(zhi)付的欠款(kuan),法(fa)院一般不(bu)予支(zhi)持。


    二是注(zhu)意(yi)催(cui)(cui)收的(de)(de)(de)(de)方式。《最高人(ren)(ren)(ren)(ren)(ren)民法(fa)院關(guan)于(yu)審理(li)民事案件(jian)適用(yong)訴(su)訟(song)時(shi)效制度若干問題(ti)的(de)(de)(de)(de)規定(ding)》(法(fa)釋〔2008〕11號(hao)(hao)(hao))第10條的(de)(de)(de)(de)規定(ding),銀行(xing)發(fa)送催(cui)(cui)款(kuan)(kuan)函(han)時(shi)應(ying)注(zhu)意(yi)以(yi)下(xia)問題(ti):首先,催(cui)(cui)款(kuan)(kuan)函(han)可(ke)以(yi)信(xin)(xin)件(jian),也可(ke)以(yi)數據(ju)電(dian)文,數據(ju)電(dian)文包括但(dan)(dan)不限于(yu)短信(xin)(xin)、電(dian)子(zi)(zi)郵(you)(you)箱、微信(xin)(xin)等(deng)(deng)(deng)電(dian)子(zi)(zi)方式,因(yin)此(ci)(ci)這要求(qiu)銀行(xing)在(zai)借(jie)款(kuan)(kuan)、擔保(bao)合(he)(he)同(tong)中(zhong)應(ying)明(ming)(ming)確借(jie)款(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)、保(bao)證(zheng)人(ren)(ren)(ren)(ren)(ren)等(deng)(deng)(deng)債務(wu)(wu)主(zhu)(zhu)體的(de)(de)(de)(de)聯(lian)系方式,如家庭住(zhu)址、手機號(hao)(hao)(hao)碼、傳真號(hao)(hao)(hao)碼、電(dian)子(zi)(zi)郵(you)(you)箱等(deng)(deng)(deng)。其次(ci),即使借(jie)款(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)等(deng)(deng)(deng)債務(wu)(wu)主(zhu)(zhu)體未在(zai)催(cui)(cui)款(kuan)(kuan)函(han)上(shang)簽(qian)字(zi)(zi)(zi)或(huo)蓋章(zhang),但(dan)(dan)有證(zheng)據(ju)證(zheng)明(ming)(ming)該文書已到達(da)對(dui)(dui)方,那么銀行(xing)的(de)(de)(de)(de)催(cui)(cui)收能產生訴(su)訟(song)時(shi)效中(zhong)斷的(de)(de)(de)(de)法(fa)律(lv)后果。對(dui)(dui)方當(dang)(dang)事人(ren)(ren)(ren)(ren)(ren)為法(fa)人(ren)(ren)(ren)(ren)(ren)或(huo)者其他(ta)組織的(de)(de)(de)(de),可(ke)以(yi)是其法(fa)定(ding)代表人(ren)(ren)(ren)(ren)(ren)、主(zhu)(zhu)要負(fu)責人(ren)(ren)(ren)(ren)(ren)、負(fu)責收發(fa)信(xin)(xin)件(jian)的(de)(de)(de)(de)部門(men)或(huo)者被(bei)授權(quan)主(zhu)(zhu)體;對(dui)(dui)方當(dang)(dang)事人(ren)(ren)(ren)(ren)(ren)為自(zi)然人(ren)(ren)(ren)(ren)(ren)的(de)(de)(de)(de),簽(qian)收人(ren)(ren)(ren)(ren)(ren)可(ke)以(yi)是自(zi)然人(ren)(ren)(ren)(ren)(ren)本人(ren)(ren)(ren)(ren)(ren)、同(tong)住(zhu)的(de)(de)(de)(de)具有完全行(xing)為能力(li)的(de)(de)(de)(de)親屬或(huo)者被(bei)授權(quan)主(zhu)(zhu)體。郵(you)(you)件(jian)送達(da)應(ying)注(zhu)意(yi)在(zai)有關(guan)郵(you)(you)寄(ji)憑證(zheng)上(shang)注(zhu)明(ming)(ming)郵(you)(you)寄(ji)物件(jian),同(tong)時(shi)也要注(zhu)意(yi)郵(you)(you)件(jian)的(de)(de)(de)(de)投遞情況(郵(you)(you)寄(ji)回執單);數據(ju)電(dian)文為文書達(da)到對(dui)(dui)方的(de)(de)(de)(de)數據(ju)終端(如電(dian)子(zi)(zi)郵(you)(you)件(jian)顯示“發(fa)送成功”等(deng)(deng)(deng)字(zi)(zi)(zi)樣)即為送達(da)成功。再次(ci),金(jin)融(rong)機構(gou)可(ke)以(yi)依照(zhao)法(fa)律(lv)規定(ding)或(huo)者當(dang)(dang)事人(ren)(ren)(ren)(ren)(ren)約(yue)(yue)定(ding)從(cong)借(jie)款(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)等(deng)(deng)(deng)債務(wu)(wu)主(zhu)(zhu)體賬戶中(zhong)扣收欠款(kuan)(kuan)本息的(de)(de)(de)(de),但(dan)(dan)前提是“法(fa)律(lv)規定(ding)或(huo)當(dang)(dang)事人(ren)(ren)(ren)(ren)(ren)約(yue)(yue)定(ding)”,因(yin)此(ci)(ci)建議金(jin)融(rong)機構(gou)在(zai)相(xiang)應(ying)借(jie)款(kuan)(kuan)、擔保(bao)合(he)(he)同(tong)中(zhong)約(yue)(yue)定(ding)上(shang)述內容,并用(yong)加粗、下(xia)劃線或(huo)打星(xing)號(hao)(hao)(hao)等(deng)(deng)(deng)字(zi)(zi)(zi)體格式予以(yi)明(ming)(ming)示,保(bao)證(zheng)消費者合(he)(he)法(fa)權(quan)益。


    三是催收主(zhu)體的(de)(de)問題(ti)。根據(ju)《最高人(ren)(ren)(ren)(ren)民(min)法(fa)院關于貫徹執行〈中(zhong)(zhong)華人(ren)(ren)(ren)(ren)民(min)共和國民(min)法(fa)通則〉若干問題(ti)的(de)(de)意見》的(de)(de)規(gui)定(ding):“權利(li)人(ren)(ren)(ren)(ren)向(xiang)債(zhai)務(wu)(wu)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)人(ren)(ren)(ren)(ren)、債(zhai)務(wu)(wu)人(ren)(ren)(ren)(ren)的(de)(de)代(dai)理(li)人(ren)(ren)(ren)(ren)或者財產代(dai)管人(ren)(ren)(ren)(ren)主(zhu)張權利(li)的(de)(de),可(ke)以認(ren)定(ding)訴(su)訟(song)時(shi)效中(zhong)(zhong)斷(duan)(duan)”。因(yin)此(ci)銀(yin)行在(zai)(zai)(zai)訴(su)訟(song)時(shi)效期間向(xiang)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)人(ren)(ren)(ren)(ren)主(zhu)張權利(li),主(zhu)債(zhai)務(wu)(wu)訴(su)訟(song)時(shi)效同時(shi)中(zhong)(zhong)斷(duan)(duan),但(dan)是銀(yin)行對(dui)債(zhai)務(wu)(wu)人(ren)(ren)(ren)(ren)主(zhu)張債(zhai)權,對(dui)于保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)人(ren)(ren)(ren)(ren)的(de)(de)責(ze)任(ren)就要分情況來判(pan)斷(duan)(duan)。根據(ju)《擔(dan)保(bao)(bao)(bao)(bao)(bao)法(fa)》第25條(tiao)、26條(tiao)的(de)(de)規(gui)定(ding),一般保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)中(zhong)(zhong),銀(yin)行在(zai)(zai)(zai)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)期間未(wei)(wei)對(dui)債(zhai)務(wu)(wu)人(ren)(ren)(ren)(ren)提(ti)起訴(su)訟(song)或仲(zhong)裁,保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)人(ren)(ren)(ren)(ren)免除(chu)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)責(ze)任(ren);在(zai)(zai)(zai)連帶責(ze)任(ren)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)中(zhong)(zhong),銀(yin)行在(zai)(zai)(zai)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)期間未(wei)(wei)要求保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)人(ren)(ren)(ren)(ren)承擔(dan)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)責(ze)任(ren)的(de)(de),保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)人(ren)(ren)(ren)(ren)免除(chu)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)責(ze)任(ren)。因(yin)此(ci),在(zai)(zai)(zai)連帶責(ze)任(ren)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)中(zhong)(zhong),銀(yin)行在(zai)(zai)(zai)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)期間向(xiang)債(zhai)務(wu)(wu)人(ren)(ren)(ren)(ren)主(zhu)張權利(li)的(de)(de)同時(shi),也要向(xiang)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)人(ren)(ren)(ren)(ren)主(zhu)張權利(li),才(cai)能(neng)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)保(bao)(bao)(bao)(bao)(bao)證(zheng)(zheng)人(ren)(ren)(ren)(ren)“不脫保(bao)(bao)(bao)(bao)(bao)”,銀(yin)行債(zhai)權得到有效保(bao)(bao)(bao)(bao)(bao)障。


    四是(shi)超過(guo)訴(su)訟(song)(song)時(shi)效(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)問題。如果銀行(xing)主(zhu)張的(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)權已經(jing)超過(guo)訴(su)訟(song)(song)時(shi)效(xiao)(xiao)(xiao),可以通(tong)(tong)過(guo)以下(xia)方(fang)(fang)式進行(xing)催(cui)(cui)收:1.雙方(fang)(fang)就(jiu)原債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)達(da)成(cheng)新(xin)(xin)的(de)(de)(de)(de)(de)(de)還款(kuan)(kuan)(kuan)(kuan)協議。新(xin)(xin)還款(kuan)(kuan)(kuan)(kuan)協議的(de)(de)(de)(de)(de)(de)產生,達(da)到訴(su)訟(song)(song)時(shi)效(xiao)(xiao)(xiao)中斷(duan)的(de)(de)(de)(de)(de)(de)效(xiao)(xiao)(xiao)果,訴(su)訟(song)(song)時(shi)效(xiao)(xiao)(xiao)重新(xin)(xin)計(ji)(ji)算(suan)(suan)。2.債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)在(zai)催(cui)(cui)收單上(shang)(shang)簽(qian)字、蓋(gai)章或(huo)摁(en)手印(yin)。根(gen)(gen)據(ju)《最(zui)高(gao)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)民(min)法(fa)(fa)(fa)院(yuan)關(guan)于(yu)適(shi)用〈中華人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)民(min)共和國合(he)(he)同(tong)(tong)(tong)(tong)(tong)法(fa)(fa)(fa)〉若干問題的(de)(de)(de)(de)(de)(de)解釋(二)》第(di)5條的(de)(de)(de)(de)(de)(de)規(gui)定(ding)(ding)(ding)(ding):“當(dang)事(shi)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)在(zai)合(he)(he)同(tong)(tong)(tong)(tong)(tong)書上(shang)(shang)摁(en)手印(yin)的(de)(de)(de)(de)(de)(de),人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)民(min)法(fa)(fa)(fa)院(yuan)應(ying)當(dang)認(ren)(ren)定(ding)(ding)(ding)(ding)其具有與(yu)簽(qian)字或(huo)者蓋(gai)章同(tong)(tong)(tong)(tong)(tong)等(deng)的(de)(de)(de)(de)(de)(de)法(fa)(fa)(fa)律效(xiao)(xiao)(xiao)力”。因(yin)此(ci)(ci)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)在(zai)催(cui)(cui)款(kuan)(kuan)(kuan)(kuan)函(han)上(shang)(shang)簽(qian)字、蓋(gai)章、摁(en)手印(yin)視為(wei)對(dui)原債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)的(de)(de)(de)(de)(de)(de)確認(ren)(ren),訴(su)訟(song)(song)時(shi)效(xiao)(xiao)(xiao)重新(xin)(xin)計(ji)(ji)算(suan)(suan)。但是(shi)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)期(qi)間(jian)(jian)屆(jie)滿,單純的(de)(de)(de)(de)(de)(de)催(cui)(cui)款(kuan)(kuan)(kuan)(kuan)函(han)對(dui)于(yu)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)就(jiu)不(bu)(bu)(bu)奏效(xiao)(xiao)(xiao)了(le)。根(gen)(gen)據(ju)《最(zui)高(gao)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)民(min)法(fa)(fa)(fa)院(yuan)關(guan)于(yu)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)民(min)法(fa)(fa)(fa)院(yuan)應(ying)當(dang)如何認(ren)(ren)定(ding)(ding)(ding)(ding)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)在(zai)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)期(qi)間(jian)(jian)屆(jie)滿后又在(zai)催(cui)(cui)款(kuan)(kuan)(kuan)(kuan)通(tong)(tong)知書上(shang)(shang)簽(qian)字問題的(de)(de)(de)(de)(de)(de)批復(fu)》的(de)(de)(de)(de)(de)(de)規(gui)定(ding)(ding)(ding)(ding):“保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)期(qi)間(jian)(jian)屆(jie)滿債(zhai)(zhai)(zhai)(zhai)權人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)未(wei)依法(fa)(fa)(fa)向(xiang)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)主(zhu)張保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)責(ze)任(ren)的(de)(de)(de)(de)(de)(de),保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)責(ze)任(ren)消(xiao)滅。保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)責(ze)任(ren)消(xiao)滅后,債(zhai)(zhai)(zhai)(zhai)權人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)書面通(tong)(tong)知保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)要求承(cheng)(cheng)(cheng)擔(dan)(dan)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)責(ze)任(ren)或(huo)者清(qing)償債(zhai)(zhai)(zhai)(zhai)務(wu)(wu),保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)在(zai)催(cui)(cui)款(kuan)(kuan)(kuan)(kuan)通(tong)(tong)知書上(shang)(shang)簽(qian)字的(de)(de)(de)(de)(de)(de),人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)民(min)法(fa)(fa)(fa)院(yuan)不(bu)(bu)(bu)得(de)認(ren)(ren)定(ding)(ding)(ding)(ding)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)繼續承(cheng)(cheng)(cheng)擔(dan)(dan)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)責(ze)任(ren)。但是(shi),該催(cui)(cui)款(kuan)(kuan)(kuan)(kuan)通(tong)(tong)知書內(nei)容符合(he)(he)合(he)(he)同(tong)(tong)(tong)(tong)(tong)法(fa)(fa)(fa)和擔(dan)(dan)保(bao)(bao)(bao)(bao)法(fa)(fa)(fa)有關(guan)擔(dan)(dan)保(bao)(bao)(bao)(bao)合(he)(he)同(tong)(tong)(tong)(tong)(tong)成(cheng)立的(de)(de)(de)(de)(de)(de)規(gui)定(ding)(ding)(ding)(ding),并經(jing)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)簽(qian)字認(ren)(ren)可,能夠(gou)認(ren)(ren)定(ding)(ding)(ding)(ding)成(cheng)立新(xin)(xin)的(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)合(he)(he)同(tong)(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)(de),人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)民(min)法(fa)(fa)(fa)院(yuan)應(ying)當(dang)認(ren)(ren)定(ding)(ding)(ding)(ding)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)按照(zhao)新(xin)(xin)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)合(he)(he)同(tong)(tong)(tong)(tong)(tong)承(cheng)(cheng)(cheng)擔(dan)(dan)責(ze)任(ren)”。因(yin)此(ci)(ci),如果保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)期(qi)間(jian)(jian)屆(jie)滿,銀行(xing)應(ying)在(zai)催(cui)(cui)款(kuan)(kuan)(kuan)(kuan)通(tong)(tong)知書上(shang)(shang)注明保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)同(tong)(tong)(tong)(tong)(tong)意繼續對(dui)原合(he)(he)同(tong)(tong)(tong)(tong)(tong)承(cheng)(cheng)(cheng)擔(dan)(dan)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)擔(dan)(dan)保(bao)(bao)(bao)(bao)責(ze)任(ren)等(deng)字樣,并由保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)簽(qian)字確認(ren)(ren),保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)才繼續承(cheng)(cheng)(cheng)擔(dan)(dan)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)擔(dan)(dan)保(bao)(bao)(bao)(bao)責(ze)任(ren)。3.債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)自愿履(lv)行(xing)。訴(su)訟(song)(song)時(shi)效(xiao)(xiao)(xiao)屆(jie)滿,債(zhai)(zhai)(zhai)(zhai)權人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)喪失的(de)(de)(de)(de)(de)(de)是(shi)勝訴(su)權,但實體權利并不(bu)(bu)(bu)喪失,因(yin)此(ci)(ci)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)不(bu)(bu)(bu)得(de)以超過(guo)訴(su)訟(song)(song)時(shi)效(xiao)(xiao)(xiao)為(wei)由要求債(zhai)(zhai)(zhai)(zhai)權人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)返還已支付(fu)的(de)(de)(de)(de)(de)(de)欠(qian)款(kuan)(kuan)(kuan)(kuan)。4.行(xing)使抵(di)銷(xiao)權。根(gen)(gen)據(ju)《合(he)(he)同(tong)(tong)(tong)(tong)(tong)法(fa)(fa)(fa)》第(di)99條規(gui)定(ding)(ding)(ding)(ding):“當(dang)事(shi)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)互(hu)負到期(qi)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu),該債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)的(de)(de)(de)(de)(de)(de)標的(de)(de)(de)(de)(de)(de)物種類、品質相同(tong)(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)(de),任(ren)何一方(fang)(fang)可以將自己的(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)與(yu)對(dui)方(fang)(fang)的(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)抵(di)銷(xiao)”。該條約(yue)定(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)不(bu)(bu)(bu)以未(wei)超過(guo)訴(su)訟(song)(song)時(shi)效(xiao)(xiao)(xiao)為(wei)前提,法(fa)(fa)(fa)定(ding)(ding)(ding)(ding)撤銷(xiao)權作為(wei)一種形成(cheng)權,其行(xing)使無須征得(de)對(dui)方(fang)(fang)同(tong)(tong)(tong)(tong)(tong)意,只(zhi)須通(tong)(tong)知對(dui)方(fang)(fang)即可,因(yin)此(ci)(ci)銀行(xing)可以通(tong)(tong)過(guo)抵(di)銷(xiao)權的(de)(de)(de)(de)(de)(de)方(fang)(fang)式化解不(bu)(bu)(bu)良貸款(kuan)(kuan)(kuan)(kuan)。


   二、協議處置


   根據《物權(quan)(quan)(quan)法(fa)》第195條的(de)(de)(de)規定(ding)(ding)(ding):“債(zhai)(zhai)務(wu)(wu)人(ren)(ren)不履行(xing)(xing)(xing)到(dao)期(qi)債(zhai)(zhai)務(wu)(wu)或者發(fa)(fa)生(sheng)當事人(ren)(ren)約定(ding)(ding)(ding)的(de)(de)(de)實現(xian)(xian)抵(di)押(ya)(ya)權(quan)(quan)(quan)的(de)(de)(de)情(qing)(qing)形,抵(di)押(ya)(ya)權(quan)(quan)(quan)人(ren)(ren)可(ke)(ke)以(yi)(yi)(yi)與抵(di)押(ya)(ya)人(ren)(ren)協(xie)(xie)議以(yi)(yi)(yi)抵(di)押(ya)(ya)財(cai)(cai)(cai)產(chan)折價(jia)(jia)(jia)(jia)或者以(yi)(yi)(yi)拍(pai)(pai)(pai)賣、變(bian)賣該(gai)抵(di)押(ya)(ya)財(cai)(cai)(cai)產(chan)所得(de)的(de)(de)(de)價(jia)(jia)(jia)(jia)款(kuan)優(you)先(xian)受(shou)償(chang)”。第219條的(de)(de)(de)規定(ding)(ding)(ding):“債(zhai)(zhai)務(wu)(wu)人(ren)(ren)不履行(xing)(xing)(xing)到(dao)期(qi)債(zhai)(zhai)務(wu)(wu)或者發(fa)(fa)生(sheng)當事人(ren)(ren)約定(ding)(ding)(ding)的(de)(de)(de)實現(xian)(xian)質(zhi)(zhi)權(quan)(quan)(quan)的(de)(de)(de)情(qing)(qing)形,質(zhi)(zhi)權(quan)(quan)(quan)人(ren)(ren)可(ke)(ke)以(yi)(yi)(yi)與出質(zhi)(zhi)人(ren)(ren)協(xie)(xie)議以(yi)(yi)(yi)質(zhi)(zhi)押(ya)(ya)財(cai)(cai)(cai)產(chan)折價(jia)(jia)(jia)(jia),也可(ke)(ke)以(yi)(yi)(yi)就(jiu)拍(pai)(pai)(pai)賣、變(bian)賣質(zhi)(zhi)押(ya)(ya)財(cai)(cai)(cai)產(chan)所得(de)的(de)(de)(de)價(jia)(jia)(jia)(jia)款(kuan)優(you)先(xian)受(shou)償(chang)”。因(yin)此,銀行(xing)(xing)(xing)在借(jie)款(kuan)、擔保合(he)同(tong)中可(ke)(ke)以(yi)(yi)(yi)約定(ding)(ding)(ding):當借(jie)款(kuan)人(ren)(ren)未按合(he)同(tong)約定(ding)(ding)(ding)履行(xing)(xing)(xing)債(zhai)(zhai)務(wu)(wu)的(de)(de)(de),銀行(xing)(xing)(xing)有(you)(you)權(quan)(quan)(quan)以(yi)(yi)(yi)抵(di)(質(zhi)(zhi))押(ya)(ya)物折價(jia)(jia)(jia)(jia)或者以(yi)(yi)(yi)拍(pai)(pai)(pai)賣、變(bian)賣該(gai)抵(di)(質(zhi)(zhi))押(ya)(ya)財(cai)(cai)(cai)產(chan)所得(de)的(de)(de)(de)價(jia)(jia)(jia)(jia)款(kuan)優(you)先(xian)受(shou)償(chang)。協(xie)(xie)議處(chu)置有(you)(you)以(yi)(yi)(yi)下特點:一(yi)(yi)是(shi)(shi)銀行(xing)(xing)(xing)與債(zhai)(zhai)務(wu)(wu)人(ren)(ren)、抵(di)(質(zhi)(zhi))押(ya)(ya)人(ren)(ren)協(xie)(xie)商一(yi)(yi)致、達成(cheng)共識(shi);二(er)是(shi)(shi)不需通過法(fa)院等司法(fa)程序,達到(dao)節約時間和成(cheng)本的(de)(de)(de)效(xiao)果;三是(shi)(shi)抵(di)(質(zhi)(zhi))押(ya)(ya)物的(de)(de)(de)處(chu)理(li)方式(shi)有(you)(you)三種(zhong),即(ji)折價(jia)(jia)(jia)(jia)、拍(pai)(pai)(pai)賣、變(bian)賣。


    折價(jia),相當于以(yi)物抵(di)(di)(di)債(zhai)(zhai),即(ji)債(zhai)(zhai)務人將(jiang)抵(di)(di)(di)(質(zhi))押物作價(jia)轉讓給債(zhai)(zhai)權(quan)人。《商業銀(yin)行(xing)(xing)(xing)(xing)法》第(di)42條規(gui)定(ding):“商業銀(yin)行(xing)(xing)(xing)(xing)因行(xing)(xing)(xing)(xing)使抵(di)(di)(di)押權(quan)、質(zhi)權(quan)而取得(de)(de)的(de)不(bu)動產或者(zhe)股(gu)權(quan),應(ying)當自取得(de)(de)之(zhi)日(ri)起二(er)年(nian)內(nei)予(yu)以(yi)處分”。財政(zheng)部《銀(yin)行(xing)(xing)(xing)(xing)抵(di)(di)(di)債(zhai)(zhai)資(zi)(zi)產管理辦法》第(di)18條規(gui)定(ding):“以(yi)抵(di)(di)(di)債(zhai)(zhai)協議書生效(xiao)日(ri),或法院、仲裁機構裁決抵(di)(di)(di)債(zhai)(zhai)的(de)終(zhong)結裁決書生效(xiao)日(ri),為抵(di)(di)(di)債(zhai)(zhai)資(zi)(zi)產取得(de)(de)日(ri),不(bu)動產和(he)股(gu)權(quan)應(ying)自取得(de)(de)日(ri)起2年(nian)內(nei)予(yu)以(yi)處置(zhi);除(chu)股(gu)權(quan)外的(de)其(qi)(qi)他權(quan)利應(ying)在其(qi)(qi)有效(xiao)期內(nei)盡快處置(zhi),最(zui)長不(bu)得(de)(de)超過(guo)自取得(de)(de)日(ri)起的(de)2年(nian);動產應(ying)自取得(de)(de)日(ri)起1年(nian)內(nei)予(yu)以(yi)處置(zhi)”。第(di)19條規(gui)定(ding):“抵(di)(di)(di)債(zhai)(zhai)資(zi)(zi)產原則上應(ying)采用(yong)公開(kai)拍(pai)賣(mai)方式(shi)進行(xing)(xing)(xing)(xing)處置(zhi)”。因此(ci),抵(di)(di)(di)債(zhai)(zhai)資(zi)(zi)產應(ying)在規(gui)定(ding)時間(jian)內(nei)處置(zhi),并(bing)且應(ying)采用(yong)公開(kai)拍(pai)賣(mai)的(de)方式(shi)處置(zhi)。


    拍賣,即(ji)通過公開拍賣的方式出(chu)(chu)賣抵(di)(質)押物,出(chu)(chu)賣的價款抵(di)償(chang)債務。


    變(bian)賣,即將抵(質(zhi))押物以市場價(jia)格轉讓(rang)給(gei)第(di)三人,轉讓(rang)價(jia)款用來清償(chang)債務。為(wei)避(bi)免道(dao)德風險,建議通過(guo)第(di)三方評估公司對抵(質(zhi))押物進行估價(jia)。實踐中(zhong),變(bian)賣方式存在(zai)兩個問題,一是擔(dan)保物解押后才能辦理(li)轉讓(rang)手續;二是擔(dan)保物解押后至轉讓(rang)給(gei)第(di)三人名下(xia)前,擔(dan)保物為(wei)“真空”狀態(tai),未設(she)定抵(質(zhi))押權(quan),且名義權(quan)屬還(huan)在(zai)原抵(質(zhi))押人名下(xia),存在(zai)被其他債權(quan)人“搶”查封或者抵(質(zhi))押登(deng)記的情形(xing)(xing),如果(guo)出現此種(zhong)情形(xing)(xing),則面(mian)臨擔(dan)保物權(quan)無(wu)法轉讓(rang)給(gei)第(di)三人后果(guo)。


    針對(dui)以上問(wen)題,筆者建議(yi)由銀行、債務人(ren)(ren)(ren)(ren)、抵(di)(di)(質(zhi))押(ya)(ya)人(ren)(ren)(ren)(ren)及受讓(rang)第三(san)人(ren)(ren)(ren)(ren)簽訂四方(fang)協議(yi),同意擔(dan)保(bao)(bao)物(wu)(wu)轉(zhuan)(zhuan)讓(rang)予第三(san)人(ren)(ren)(ren)(ren)名(ming)下(xia)前,擔(dan)保(bao)(bao)物(wu)(wu)一(yi)(yi)直處于抵(di)(di)(質(zhi))押(ya)(ya)狀(zhuang)(zhuang)態,待擔(dan)保(bao)(bao)物(wu)(wu)權(quan)屬(shu)轉(zhuan)(zhuan)讓(rang)至第三(san)人(ren)(ren)(ren)(ren)名(ming)下(xia)后(hou),再(zai)辦(ban)(ban)理(li)解押(ya)(ya)手續,做到擔(dan)保(bao)(bao)物(wu)(wu)帶(dai)押(ya)(ya)轉(zhuan)(zhuan)讓(rang)的(de)“無縫連接(jie)”。在福(fu)建省部分地(di)(di)區已(yi)(yi)有成(cheng)功案例,但需要(yao)當地(di)(di)房(fang)管部門(men)的(de)協助配合。實踐中還(huan)存在,第三(san)人(ren)(ren)(ren)(ren)要(yao)求擔(dan)保(bao)(bao)物(wu)(wu)轉(zhuan)(zhuan)讓(rang)至其名(ming)下(xia)后(hou),繼(ji)續保(bao)(bao)持抵(di)(di)(質(zhi))押(ya)(ya)狀(zhuang)(zhuang)態,有的(de)地(di)(di)方(fang)明確(que)個人(ren)(ren)(ren)(ren)與個人(ren)(ren)(ren)(ren)間的(de)債權(quan)是不能辦(ban)(ban)理(li)抵(di)(di)押(ya)(ya)登(deng)(deng)記(ji)(ji)(ji)的(de),但有的(de)地(di)(di)方(fang)已(yi)(yi)經放開,如福(fu)州市(shi)房(fang)屋登(deng)(deng)記(ji)(ji)(ji)中心出臺(tai)《關(guan)于進一(yi)(yi)步(bu)規范房(fang)屋抵(di)(di)押(ya)(ya)登(deng)(deng)記(ji)(ji)(ji)工(gong)作(zuo)的(de)通知》(榕房(fang)登(deng)(deng)交〔2015〕141號(hao))明確(que):“個人(ren)(ren)(ren)(ren)與個人(ren)(ren)(ren)(ren)之間為保(bao)(bao)障其債權(quan)的(de)實現,提供房(fang)屋設定抵(di)(di)押(ya)(ya)的(de),可以辦(ban)(ban)理(li)抵(di)(di)押(ya)(ya)登(deng)(deng)記(ji)(ji)(ji)”。


    三(san)、借新還舊


    借款人(ren)因臨時周轉困難(nan)無法償還(huan)銀行(xing)(xing)貸款,有的(de)銀行(xing)(xing)通過借新(xin)還(huan)舊、無還(huan)本續貸、債務重組(zu)等(deng)方式盤活不良資產。但(dan)這種方式應重點注(zhu)意兩個問(wen)題:


    一是保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)。根據《擔(dan)保(bao)(bao)(bao)(bao)法》第24條的(de)規定(ding):“債權人(ren)(ren)(ren)(ren)與(yu)債務人(ren)(ren)(ren)(ren)協議變(bian)更主合同(tong)(tong)(tong)的(de),應(ying)當取(qu)得保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)書面(mian)(mian)同(tong)(tong)(tong)意(yi),未經保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)書面(mian)(mian)同(tong)(tong)(tong)意(yi)的(de),保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)不再承(cheng)(cheng)(cheng)(cheng)擔(dan)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)責(ze)任(ren)。保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)合同(tong)(tong)(tong)另有約定(ding)的(de),按照約定(ding)”。因借(jie)新還舊貸(dai)款(kuan)對(dui)原(yuan)(yuan)合同(tong)(tong)(tong)用(yong)途、還款(kuan)期限等(deng)主要(yao)(yao)條款(kuan)進行變(bian)更,實(shi)為新設(she)合同(tong)(tong)(tong),一般(ban)都需要(yao)(yao)原(yuan)(yuan)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)繼(ji)續(xu)承(cheng)(cheng)(cheng)(cheng)擔(dan)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)責(ze)任(ren),但(dan)在實(shi)踐中(zhong)存在兩個(ge)問題:1.保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)不同(tong)(tong)(tong)意(yi)借(jie)新還舊,不愿意(yi)繼(ji)續(xu)承(cheng)(cheng)(cheng)(cheng)擔(dan)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)責(ze)任(ren);2.保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)在外地(di)無法回來(lai)或根本聯系不上。因此,建議銀行經友好協商,在充(chong)分告知保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)的(de)前(qian)提下(xia),在保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)合同(tong)(tong)(tong)中(zhong)可以(yi)約定(ding):保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)承(cheng)(cheng)(cheng)(cheng)諾(nuo)如主合同(tong)(tong)(tong)發(fa)現任(ren)何變(bian)化,仍承(cheng)(cheng)(cheng)(cheng)擔(dan)相應(ying)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)責(ze)任(ren),并用(yong)加(jia)粗(cu)、下(xia)劃線、打星號(hao)等(deng)突(tu)出(chu)字(zi)樣標(biao)明,提醒(xing)保(bao)(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)人(ren)(ren)(ren)(ren)予以(yi)注(zhu)意(yi)。


    二是(shi)擔(dan)(dan)保(bao)物(wu)。借(jie)新還舊合同(tong)為新合同(tong),因此(ci)原對主合同(tong)的擔(dan)(dan)保(bao)物(wu)要重(zhong)新簽訂(ding)抵(di)(質)押(ya)合同(tong),抵(di)(質)押(ya)登(deng)記也要重(zhong)新辦理,保(bao)證債權擔(dan)(dan)保(bao)的延(yan)續性和有(you)效性。


    四、實現擔保(bao)物權


    根據《物權(quan)(quan)法》第(di)195條規(gui)定(ding):“抵押權(quan)(quan)人(ren)(ren)(ren)(ren)與(yu)(yu)抵押人(ren)(ren)(ren)(ren)未就抵押權(quan)(quan)實現方式達成協議(yi)(yi)的,抵押權(quan)(quan)人(ren)(ren)(ren)(ren)可以(yi)請(qing)求人(ren)(ren)(ren)(ren)民(min)法院拍賣、變(bian)賣抵押財(cai)產(chan)。”第(di)220條規(gui)定(ding):“質(zhi)(zhi)(zhi)權(quan)(quan)人(ren)(ren)(ren)(ren)不行(xing)使的,出(chu)質(zhi)(zhi)(zhi)人(ren)(ren)(ren)(ren)可以(yi)請(qing)求人(ren)(ren)(ren)(ren)民(min)法院拍賣、變(bian)賣質(zhi)(zhi)(zhi)押財(cai)產(chan)。”因(yin)此,如(ru)果銀行(xing)無法與(yu)(yu)抵(質(zhi)(zhi)(zhi))押人(ren)(ren)(ren)(ren)達成書面處置(zhi)協議(yi)(yi),可以(yi)通過法院拍賣、變(bian)賣拍賣、變(bian)賣抵(質(zhi)(zhi)(zhi))押物實現擔保物權(quan)(quan)。


    《民(min)事訴訟(song)法(fa)》及《最高人(ren)民(min)法(fa)院關(guan)于適用(yong)〈中華人(ren)民(min)共和國民(min)事訴訟(song)法(fa)〉的解(jie)釋》(以(yi)下簡稱(cheng)《民(min)事訴訟(song)法(fa)解(jie)釋》對實(shi)現擔保物權都進行了有關(guan)規定,筆者著(zhu)重(zhong)強調以(yi)下事項:


    一是擔(dan)(dan)(dan)保物(wu)(wu)權(quan)(quan)(quan)(quan)管(guan)轄法(fa)院(yuan)。根據《民(min)事訴(su)訟(song)法(fa)》第(di)(di)196條(tiao)規(gui)定(ding):“申(shen)請實現(xian)擔(dan)(dan)(dan)保物(wu)(wu)權(quan)(quan)(quan)(quan),由(you)(you)擔(dan)(dan)(dan)保物(wu)(wu)權(quan)(quan)(quan)(quan)人(ren)以及其他有權(quan)(quan)(quan)(quan)請求實現(xian)擔(dan)(dan)(dan)保物(wu)(wu)權(quan)(quan)(quan)(quan)的(de)(de)人(ren)依(yi)照物(wu)(wu)權(quan)(quan)(quan)(quan)法(fa)等法(fa)律(lv),向擔(dan)(dan)(dan)保財產所在地或者(zhe)擔(dan)(dan)(dan)保物(wu)(wu)權(quan)(quan)(quan)(quan)登(deng)記(ji)地基層人(ren)民(min)法(fa)院(yuan)提出”。根據《民(min)事訴(su)訟(song)法(fa)解釋》第(di)(di)362條(tiao)規(gui)定(ding):“實現(xian)票據、倉單(dan)、提單(dan)等有權(quan)(quan)(quan)(quan)利(li)憑證(zheng)的(de)(de)權(quan)(quan)(quan)(quan)利(li)質(zhi)權(quan)(quan)(quan)(quan)案件,可以由(you)(you)權(quan)(quan)(quan)(quan)利(li)憑證(zheng)持(chi)有人(ren)住所地人(ren)民(min)法(fa)院(yuan)管(guan)轄;無(wu)權(quan)(quan)(quan)(quan)利(li)憑證(zheng)的(de)(de)權(quan)(quan)(quan)(quan)利(li)質(zhi)權(quan)(quan)(quan)(quan),由(you)(you)出質(zhi)登(deng)記(ji)地人(ren)民(min)法(fa)院(yuan)管(guan)轄”。因此銀行應按照法(fa)律(lv)規(gui)定(ding)向有管(guan)轄權(quan)(quan)(quan)(quan)的(de)(de)法(fa)院(yuan)申(shen)請實現(xian)擔(dan)(dan)(dan)保物(wu)(wu)權(quan)(quan)(quan)(quan)。


    二是擔保物(wu)(wu)權(quan)(quan)(quan)順(shun)序。根據(ju)《民事訴訟(song)法解(jie)釋》第(di)365條規(gui)定:“依照物(wu)(wu)權(quan)(quan)(quan)法第(di)一百七(qi)十六條的(de)(de)規(gui)定,被擔保的(de)(de)債權(quan)(quan)(quan)既有(you)物(wu)(wu)的(de)(de)擔保又有(you)人(ren)的(de)(de)擔保,當事人(ren)對實現擔保物(wu)(wu)權(quan)(quan)(quan)的(de)(de)順(shun)序有(you)約(yue)(yue)(yue)定,實現擔保物(wu)(wu)權(quan)(quan)(quan)的(de)(de)申請違反該約(yue)(yue)(yue)定的(de)(de),人(ren)民法院裁定不予(yu)受(shou)理;沒有(you)約(yue)(yue)(yue)定或(huo)者約(yue)(yue)(yue)定不明(ming)的(de)(de),人(ren)民法院應(ying)當受(shou)理”。因此(ci)銀行在(zai)借款、擔保合同(tong)中(zhong)可以明(ming)確,借款人(ren)逾(yu)期不履行債務的(de)(de),銀行有(you)權(quan)(quan)(quan)就(jiu)擔保物(wu)(wu)實現債權(quan)(quan)(quan),或(huo)者/同(tong)時要求保證人(ren)承(cheng)擔擔保責任(ren)。


    三(san)是(shi)擔(dan)(dan)保(bao)(bao)(bao)物(wu)(wu)人(ren)(ren)(ren)(ren)失(shi)蹤的問題。根據《民事(shi)(shi)訴(su)訟(song)法(fa)解釋(shi)》第372條規定(ding):“人(ren)(ren)(ren)(ren)民法(fa)院(yuan)(yuan)審查后,按下列情(qing)形(xing)分別處理:(一(yi))當事(shi)(shi)人(ren)(ren)(ren)(ren)對(dui)實(shi)(shi)(shi)(shi)現(xian)擔(dan)(dan)保(bao)(bao)(bao)物(wu)(wu)權(quan)(quan)(quan)無(wu)實(shi)(shi)(shi)(shi)質(zhi)性爭(zheng)議(yi)且實(shi)(shi)(shi)(shi)現(xian)擔(dan)(dan)保(bao)(bao)(bao)物(wu)(wu)權(quan)(quan)(quan)條件成(cheng)就(jiu)的,裁(cai)(cai)定(ding)準許拍賣(mai)、變(bian)(bian)賣(mai)擔(dan)(dan)保(bao)(bao)(bao)財(cai)產(chan)(chan);(二)當事(shi)(shi)人(ren)(ren)(ren)(ren)對(dui)實(shi)(shi)(shi)(shi)現(xian)擔(dan)(dan)保(bao)(bao)(bao)物(wu)(wu)權(quan)(quan)(quan)有部分實(shi)(shi)(shi)(shi)質(zhi)性爭(zheng)議(yi)的,可以就(jiu)無(wu)爭(zheng)議(yi)部分裁(cai)(cai)定(ding)準許拍賣(mai)、變(bian)(bian)賣(mai)擔(dan)(dan)保(bao)(bao)(bao)財(cai)產(chan)(chan);(三(san))當事(shi)(shi)人(ren)(ren)(ren)(ren)對(dui)實(shi)(shi)(shi)(shi)現(xian)擔(dan)(dan)保(bao)(bao)(bao)物(wu)(wu)權(quan)(quan)(quan)有實(shi)(shi)(shi)(shi)質(zhi)性爭(zheng)議(yi)的,裁(cai)(cai)定(ding)駁回申(shen)請,并告知申(shen)請人(ren)(ren)(ren)(ren)向(xiang)人(ren)(ren)(ren)(ren)民法(fa)院(yuan)(yuan)提起訴(su)訟(song)”。實(shi)(shi)(shi)(shi)踐(jian)中存在債(zhai)務人(ren)(ren)(ren)(ren)或者(zhe)抵(質(zhi))押(ya)人(ren)(ren)(ren)(ren)失(shi)蹤,聯系(xi)不(bu)上的問題,如(ru)果(guo)出(chu)現(xian)此(ci)種情(qing)形(xing),法(fa)院(yuan)(yuan)將無(wu)法(fa)充分了解雙方當事(shi)(shi)人(ren)(ren)(ren)(ren)對(dui)實(shi)(shi)(shi)(shi)現(xian)擔(dan)(dan)保(bao)(bao)(bao)物(wu)(wu)權(quan)(quan)(quan)是(shi)否有實(shi)(shi)(shi)(shi)質(zhi)性爭(zheng)議(yi),因(yin)此(ci)實(shi)(shi)(shi)(shi)踐(jian)中法(fa)院(yuan)(yuan)遇此(ci)情(qing)形(xing)一(yi)般較為(wei)審慎,需要通過公告送達(da),甚至(zhi)要求通過民事(shi)(shi)訴(su)訟(song)方式審判解決,這對(dui)銀行來(lai)說就(jiu)增加了時(shi)間和(he)金錢成(cheng)本。筆者(zhe)認(ren)為(wei)在認(ren)定(ding)事(shi)(shi)實(shi)(shi)(shi)(shi)清楚,經過登記(ji)的擔(dan)(dan)保(bao)(bao)(bao)物(wu)(wu)權(quan)(quan)(quan)實(shi)(shi)(shi)(shi)現(xian)條件成(cheng)就(jiu)時(shi),無(wu)論債(zhai)務人(ren)(ren)(ren)(ren)或者(zhe)抵(質(zhi))押(ya)人(ren)(ren)(ren)(ren)是(shi)否失(shi)蹤,都可以實(shi)(shi)(shi)(shi)現(xian)擔(dan)(dan)保(bao)(bao)(bao)物(wu)(wu)權(quan)(quan)(quan),理由如(ru)下:


    1、經(jing)過登(deng)記(ji)(ji)的(de)(de)擔(dan)(dan)保(bao)(bao)物(wu)(wu)權(quan)(quan)已經(jing)通過公(gong)示的(de)(de)方式予以明示,而(er)且根(gen)據《民(min)事訴訟法解(jie)釋(shi)》第363條(tiao)規定(ding)“同(tong)一財產上設立(li)多個擔(dan)(dan)保(bao)(bao)物(wu)(wu)權(quan)(quan),登(deng)記(ji)(ji)在先(xian)的(de)(de)擔(dan)(dan)保(bao)(bao)物(wu)(wu)權(quan)(quan)尚未實現(xian)的(de)(de),不影(ying)(ying)響后(hou)順位的(de)(de)擔(dan)(dan)保(bao)(bao)物(wu)(wu)權(quan)(quan)人向(xiang)人民(min)法院申(shen)請(qing)實現(xian)擔(dan)(dan)保(bao)(bao)物(wu)(wu)權(quan)(quan)”的(de)(de)規定(ding),即(ji)使同(tong)一擔(dan)(dan)保(bao)(bao)物(wu)(wu)設立(li)多個擔(dan)(dan)保(bao)(bao)物(wu)(wu)權(quan)(quan),并(bing)不影(ying)(ying)響后(hou)順位的(de)(de)擔(dan)(dan)保(bao)(bao)物(wu)(wu)權(quan)(quan)人實現(xian)擔(dan)(dan)保(bao)(bao)物(wu)(wu)權(quan)(quan)。


    2.《民(min)事訴訟法解釋》第365條關于:“被擔(dan)保(bao)的(de)(de)(de)債權(quan)既有(you)物(wu)的(de)(de)(de)擔(dan)保(bao)又有(you)人(ren)的(de)(de)(de)擔(dan)保(bao),當(dang)事人(ren)對(dui)(dui)實(shi)現(xian)擔(dan)保(bao)物(wu)權(quan)的(de)(de)(de)順序有(you)約(yue)(yue)定(ding),實(shi)現(xian)擔(dan)保(bao)物(wu)權(quan)的(de)(de)(de)申(shen)請(qing)違反該約(yue)(yue)定(ding)的(de)(de)(de),人(ren)民(min)法院裁(cai)定(ding)不予(yu)受(shou)(shou)理;沒(mei)有(you)約(yue)(yue)定(ding)或者(zhe)約(yue)(yue)定(ding)不明的(de)(de)(de),人(ren)民(min)法院應當(dang)受(shou)(shou)理”。因(yin)此,除相關合同對(dui)(dui)實(shi)現(xian)擔(dan)保(bao)物(wu)權(quan)順序有(you)特別約(yue)(yue)定(ding)外,法院應當(dang)受(shou)(shou)理實(shi)現(xian)擔(dan)保(bao)物(wu)權(quan)的(de)(de)(de)申(shen)請(qing)。


    3.擔(dan)(dan)保(bao)物權條件成就(jiu)(jiu),意味著債務(wu)(wu)人未(wei)按照合(he)同(tong)(tong)(tong)約(yue)定(ding)履(lv)行(xing)合(he)同(tong)(tong)(tong)義(yi)務(wu)(wu)。根據(ju)《合(he)同(tong)(tong)(tong)法(fa)》第(di)107條的(de)(de)規(gui)定(ding):“當(dang)事人一方不(bu)履(lv)行(xing)合(he)同(tong)(tong)(tong)義(yi)務(wu)(wu)或(huo)者履(lv)行(xing)合(he)同(tong)(tong)(tong)義(yi)務(wu)(wu)不(bu)符合(he)約(yue)定(ding)的(de)(de),應(ying)當(dang)承(cheng)(cheng)擔(dan)(dan)繼續(xu)履(lv)行(xing)、采取補(bu)救措(cuo)施或(huo)者賠償損失等違約(yue)責(ze)任(ren)(ren)”。因此,合(he)同(tong)(tong)(tong)法(fa)規(gui)定(ding)的(de)(de)義(yi)務(wu)(wu)為無(wu)過(guo)錯責(ze)任(ren)(ren),即義(yi)務(wu)(wu)人未(wei)按照合(he)同(tong)(tong)(tong)約(yue)定(ding)履(lv)行(xing)義(yi)務(wu)(wu)的(de)(de),應(ying)該承(cheng)(cheng)擔(dan)(dan)相應(ying)責(ze)任(ren)(ren),無(wu)論義(yi)務(wu)(wu)人主觀是(shi)否有(you)(you)過(guo)錯。合(he)同(tong)(tong)(tong)的(de)(de)無(wu)過(guo)錯責(ze)任(ren)(ren),立法(fa)目的(de)(de)是(shi)保(bao)證(zheng)市場交易的(de)(de)安全和效(xiao)率。因此銀(yin)行(xing)有(you)(you)證(zheng)據(ju)證(zheng)明借款人未(wei)按照合(he)同(tong)(tong)(tong)約(yue)定(ding)履(lv)行(xing)還款義(yi)務(wu)(wu),實現擔(dan)(dan)保(bao)物權條件就(jiu)(jiu)已(yi)經(jing)成就(jiu)(jiu),法(fa)院應(ying)當(dang)受理銀(yin)行(xing)的(de)(de)申請。


    五、法院訴訟


    通過法院(yuan)訴訟追償不良貸款是銀行慣常做法,筆者重點強(qiang)調以下(xia)問題:


    一是(shi)(shi)注(zhu)意(yi)訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)。銀(yin)行(xing)(xing)應注(zhu)意(yi)在訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)期間(jian)主張債權(quan)。根據《最(zui)高(gao)人(ren)(ren)民(min)法(fa)(fa)(fa)院(yuan)關(guan)于適用(yong)〈民(min)事(shi)訴(su)(su)訟(song)(song)法(fa)(fa)(fa)〉若干(gan)問(wen)題的(de)(de)意(yi)見》第153條規(gui)定(ding):“超(chao)(chao)過訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)的(de)(de)法(fa)(fa)(fa)律后果(guo)(guo)是(shi)(shi)喪(sang)失(shi)勝訴(su)(su)權(quan)。如(ru)果(guo)(guo)超(chao)(chao)過訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)起(qi)訴(su)(su)的(de)(de),人(ren)(ren)民(min)法(fa)(fa)(fa)院(yuan)應當(dang)受(shou)理。受(shou)理后查明(ming)無(wu)中止,中斷,延(yan)長事(shi)由的(de)(de),判(pan)決駁回其訴(su)(su)訟(song)(song)請求”。因此,如(ru)果(guo)(guo)銀(yin)行(xing)(xing)超(chao)(chao)過訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)起(qi)訴(su)(su),將喪(sang)失(shi)勝訴(su)(su)權(quan),債權(quan)無(wu)法(fa)(fa)(fa)得到法(fa)(fa)(fa)院(yuan)的(de)(de)司法(fa)(fa)(fa)救(jiu)濟。但是(shi)(shi)根據《最(zui)高(gao)人(ren)(ren)民(min)法(fa)(fa)(fa)院(yuan)關(guan)于審理民(min)事(shi)案件適用(yong)訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)制度若干(gan)問(wen)題的(de)(de)規(gui)定(ding)》第三條規(gui)定(ding):“當(dang)事(shi)人(ren)(ren)未提出訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)抗(kang)辯,人(ren)(ren)民(min)法(fa)(fa)(fa)院(yuan)不(bu)應對訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)問(wen)題進(jin)(jin)行(xing)(xing)釋(shi)明(ming)及(ji)主動適用(yong)訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)的(de)(de)規(gui)定(ding)進(jin)(jin)行(xing)(xing)裁判(pan)”。也就是(shi)(shi)說,如(ru)果(guo)(guo)銀(yin)行(xing)(xing)超(chao)(chao)過訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)提起(qi)訴(su)(su)訟(song)(song),對方當(dang)事(shi)人(ren)(ren)未提出訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)抗(kang)辯,法(fa)(fa)(fa)院(yuan)不(bu)能主動對訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)問(wen)題進(jin)(jin)行(xing)(xing)解釋(shi),不(bu)能主動適用(yong)訴(su)(su)訟(song)(song)時(shi)(shi)效(xiao)(xiao)規(gui)定(ding)判(pan)決銀(yin)行(xing)(xing)敗訴(su)(su)。


    二(er)是應(ying)及時(shi)申請查(cha)(cha)封(feng)(feng)抵(di)押(ya)(ya)物(wu)。有(you)的(de)(de)(de)(de)(de)銀行(xing)(xing)(xing)認為,只(zhi)要(yao)抵(di)押(ya)(ya)物(wu)辦理登(deng)記,依法(fa)(fa)(fa)(fa)(fa)享有(you)優(you)先(xian)(xian)(xian)受償(chang)權(quan)(quan),起(qi)(qi)訴(su)(su)(su)(su)時(shi)無(wu)須申請法(fa)(fa)(fa)(fa)(fa)院(yuan)查(cha)(cha)封(feng)(feng)抵(di)押(ya)(ya)物(wu),其實不然。根據《關于(yu)人(ren)(ren)民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)院(yuan)執(zhi)行(xing)(xing)(xing)工作若干問題的(de)(de)(de)(de)(de)規(gui)定(ding)》(以(yi)下(xia)簡稱《執(zhi)行(xing)(xing)(xing)規(gui)定(ding)》)第(di)91條(tiao)規(gui)定(ding):“對參與被(bei)(bei)(bei)執(zhi)行(xing)(xing)(xing)人(ren)(ren)財(cai)產的(de)(de)(de)(de)(de)具體分(fen)配,應(ying)當(dang)由(you)(you)首(shou)先(xian)(xian)(xian)查(cha)(cha)封(feng)(feng)、扣(kou)押(ya)(ya)或凍(dong)結(jie)的(de)(de)(de)(de)(de)法(fa)(fa)(fa)(fa)(fa)院(yuan)主(zhu)持(chi)進行(xing)(xing)(xing)。首(shou)先(xian)(xian)(xian)查(cha)(cha)封(feng)(feng)、扣(kou)押(ya)(ya)、凍(dong)結(jie)的(de)(de)(de)(de)(de)法(fa)(fa)(fa)(fa)(fa)院(yuan)所(suo)(suo)(suo)采取的(de)(de)(de)(de)(de)執(zhi)行(xing)(xing)(xing)措施如(ru)系為執(zhi)行(xing)(xing)(xing)財(cai)產保全裁定(ding),具體分(fen)配應(ying)當(dang)在(zai)該院(yuan)案件審理終結(jie)后(hou)進行(xing)(xing)(xing)”。《民(min)(min)(min)事訴(su)(su)(su)(su)訟(song)法(fa)(fa)(fa)(fa)(fa)解釋》第(di)36條(tiao)規(gui)定(ding):“兩個以(yi)上人(ren)(ren)民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)院(yuan)都有(you)管轄(xia)(xia)(xia)(xia)權(quan)(quan)的(de)(de)(de)(de)(de)訴(su)(su)(su)(su)訟(song),先(xian)(xian)(xian)立案的(de)(de)(de)(de)(de)人(ren)(ren)民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)院(yuan)不得將案件移送(song)給(gei)另一(yi)個有(you)管轄(xia)(xia)(xia)(xia)權(quan)(quan)的(de)(de)(de)(de)(de)人(ren)(ren)民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)院(yuan)”。第(di)39條(tiao):“人(ren)(ren)民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)院(yuan)對管轄(xia)(xia)(xia)(xia)異議審查(cha)(cha)后(hou)確定(ding)有(you)管轄(xia)(xia)(xia)(xia)權(quan)(quan)的(de)(de)(de)(de)(de),不因(yin)當(dang)事人(ren)(ren)提(ti)起(qi)(qi)反訴(su)(su)(su)(su)、增(zeng)加或者變更訴(su)(su)(su)(su)訟(song)請求等(deng)改變管轄(xia)(xia)(xia)(xia),但違反級別管轄(xia)(xia)(xia)(xia)、專(zhuan)屬管轄(xia)(xia)(xia)(xia)規(gui)定(ding)的(de)(de)(de)(de)(de)除外”。《民(min)(min)(min)事訴(su)(su)(su)(su)訟(song)法(fa)(fa)(fa)(fa)(fa)》第(di)33條(tiao)規(gui)定(ding),法(fa)(fa)(fa)(fa)(fa)院(yuan)專(zhuan)屬管轄(xia)(xia)(xia)(xia)是指“(一(yi))因(yin)不動(dong)產糾紛(fen)提(ti)起(qi)(qi)的(de)(de)(de)(de)(de)訴(su)(su)(su)(su)訟(song),由(you)(you)不動(dong)產所(suo)(suo)(suo)在(zai)地(di)(di)人(ren)(ren)民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)院(yuan)管轄(xia)(xia)(xia)(xia);(二(er))因(yin)港(gang)口作業中(zhong)發生糾紛(fen)提(ti)起(qi)(qi)的(de)(de)(de)(de)(de)訴(su)(su)(su)(su)訟(song),由(you)(you)港(gang)口所(suo)(suo)(suo)在(zai)地(di)(di)人(ren)(ren)民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)院(yuan)管轄(xia)(xia)(xia)(xia);(三(san))因(yin)繼(ji)承遺產糾紛(fen)提(ti)起(qi)(qi)的(de)(de)(de)(de)(de)訴(su)(su)(su)(su)訟(song),由(you)(you)被(bei)(bei)(bei)繼(ji)承人(ren)(ren)死亡時(shi)住所(suo)(suo)(suo)地(di)(di)或者主(zhu)要(yao)遺產所(suo)(suo)(suo)在(zai)地(di)(di)人(ren)(ren)民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)院(yuan)管轄(xia)(xia)(xia)(xia)”。因(yin)此,銀行(xing)(xing)(xing)因(yin)借貸合(he)同糾紛(fen)實現(xian)擔保物(wu)權(quan)(quan)的(de)(de)(de)(de)(de)訴(su)(su)(su)(su)訟(song)不屬于(yu)專(zhuan)屬管轄(xia)(xia)(xia)(xia)的(de)(de)(de)(de)(de)范疇,如(ru)果抵(di)押(ya)(ya)物(wu)被(bei)(bei)(bei)其他債權(quan)(quan)人(ren)(ren)先(xian)(xian)(xian)行(xing)(xing)(xing)申請查(cha)(cha)封(feng)(feng),并(bing)先(xian)(xian)(xian)行(xing)(xing)(xing)提(ti)起(qi)(qi)訴(su)(su)(su)(su)訟(song),那么銀行(xing)(xing)(xing)將處于(yu)被(bei)(bei)(bei)動(dong)的(de)(de)(de)(de)(de)地(di)(di)位,由(you)(you)首(shou)先(xian)(xian)(xian)查(cha)(cha)封(feng)(feng)、扣(kou)押(ya)(ya)或凍(dong)結(jie)的(de)(de)(de)(de)(de)法(fa)(fa)(fa)(fa)(fa)院(yuan)主(zhu)持(chi)被(bei)(bei)(bei)執(zhi)行(xing)(xing)(xing)人(ren)(ren)財(cai)產的(de)(de)(de)(de)(de)具體分(fen)配,且具體分(fen)配在(zai)該院(yuan)案件審理終結(jie)后(hou)進行(xing)(xing)(xing)。因(yin)此即(ji)使享有(you)抵(di)押(ya)(ya)權(quan)(quan),銀行(xing)(xing)(xing)也(ye)應(ying)及時(shi)查(cha)(cha)封(feng)(feng)抵(di)押(ya)(ya)物(wu),有(you)效(xiao)實現(xian)擔保物(wu)權(quan)(quan)。


    三是擔(dan)保(bao)(bao)物權(quan)(quan)人(ren)申(shen)(shen)(shen)請(qing)直接(jie)參與(yu)執(zhi)(zhi)行(xing)分配(pei)(pei)。根據《民事(shi)訴訟(song)法(fa)解(jie)(jie)釋》第508條關于(yu)“對(dui)人(ren)民法(fa)院(yuan)(yuan)查封、扣(kou)押、凍(dong)結的財產有優先權(quan)(quan)、擔(dan)保(bao)(bao)物權(quan)(quan)的債權(quan)(quan)人(ren),可以(yi)直接(jie)申(shen)(shen)(shen)請(qing)參與(yu)分配(pei)(pei),主張優先受償權(quan)(quan)”的規定,抵(質)押權(quan)(quan)人(ren)可以(yi)直接(jie)申(shen)(shen)(shen)請(qing)執(zhi)(zhi)行(xing)法(fa)院(yuan)(yuan)參與(yu)分配(pei)(pei),而不(bu)用經過法(fa)院(yuan)(yuan)判(pan)決,取得執(zhi)(zhi)行(xing)依據(生效判(pan)決書或者(zhe)民事(shi)調解(jie)(jie)書),為銀行(xing)處(chu)置擔(dan)保(bao)(bao)物節(jie)約時間和金錢成本(ben),提高(gao)處(chu)置不(bu)良資產的效率。


    六、不(bu)良資產轉讓


    不(bu)(bu)(bu)良資產的(de)轉(zhuan)(zhuan)讓(rang)(rang)主要有兩種方(fang)式,一(yi)是(shi)打(da)包(bao)(批量)轉(zhuan)(zhuan)讓(rang)(rang),二是(shi)單戶轉(zhuan)(zhuan)讓(rang)(rang)。無(wu)論(lun)是(shi)不(bu)(bu)(bu)良資產的(de)批量轉(zhuan)(zhuan)讓(rang)(rang)還(huan)是(shi)單戶轉(zhuan)(zhuan)讓(rang)(rang),都是(shi)一(yi)種債(zhai)權(quan)(quan)轉(zhuan)(zhuan)讓(rang)(rang)方(fang)式。根據《合同法(fa)》第80條(tiao)規定“債(zhai)權(quan)(quan)人(ren)轉(zhuan)(zhuan)讓(rang)(rang)權(quan)(quan)利的(de),應當通(tong)知(zhi)債(zhai)務人(ren)。未(wei)(wei)經(jing)通(tong)知(zhi),該(gai)轉(zhuan)(zhuan)讓(rang)(rang)對(dui)債(zhai)務人(ren)不(bu)(bu)(bu)發(fa)生效(xiao)力”。因此,債(zhai)權(quan)(quan)轉(zhuan)(zhuan)讓(rang)(rang),未(wei)(wei)通(tong)知(zhi)債(zhai)務人(ren)的(de),對(dui)債(zhai)務人(ren)不(bu)(bu)(bu)產生效(xiao)力,但并影響債(zhai)權(quan)(quan)轉(zhuan)(zhuan)讓(rang)(rang)協議的(de)效(xiao)力。如果未(wei)(wei)通(tong)知(zhi)債(zhai)務人(ren),債(zhai)務人(ren)有權(quan)(quan)直接向銀行(xing)清償債(zhai)務,之后銀行(xing)根據債(zhai)權(quan)(quan)轉(zhuan)(zhuan)讓(rang)(rang)協議將(jiang)相應款項支付給受讓(rang)(rang)方(fang)。這一(yi)方(fang)面(mian)節省了(le)(le)批量轉(zhuan)(zhuan)讓(rang)(rang)債(zhai)權(quan)(quan)后一(yi)一(yi)通(tong)知(zhi)債(zhai)務人(ren)的(de)時(shi)間和成本,另一(yi)方(fang)面(mian)也避免了(le)(le)債(zhai)務人(ren)的(de)道德風險,認為銀行(xing)把債(zhai)權(quan)(quan)打(da)折賣(mai)了(le)(le),債(zhai)務人(ren)的(de)債(zhai)務也可以“打(da)折”償還(huan)。因不(bu)(bu)(bu)良資產的(de)批量轉(zhuan)(zhuan)讓(rang)(rang)和單戶轉(zhuan)(zhuan)讓(rang)(rang)的(de)法(fa)律依據、受讓(rang)(rang)主體等方(fang)面(mian)不(bu)(bu)(bu)同,筆者現分別進行(xing)粗淺(qian)分析。


    首先,不(bu)(bu)(bu)良(liang)(liang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)批量轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang)問題。筆者認(ren)為(wei)應擴大(da)不(bu)(bu)(bu)良(liang)(liang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)批量轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang)的(de)(de)(de)受(shou)(shou)讓(rang)(rang)(rang)(rang)(rang)(rang)主(zhu)體范圍。根據(ju)《金(jin)融(rong)(rong)企(qi)業(ye)不(bu)(bu)(bu)良(liang)(liang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)批量轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang)管理(li)辦法》第(di)3條(tiao)的(de)(de)(de)規(gui)定:“批量轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang)是指金(jin)融(rong)(rong)企(qi)業(ye)對一(yi)定規(gui)模的(de)(de)(de)不(bu)(bu)(bu)良(liang)(liang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(10戶/項以上)進行(xing)組包,定向(xiang)轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang)給資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管理(li)公司的(de)(de)(de)行(xing)為(wei)”。因(yin)此(ci),目前金(jin)融(rong)(rong)機(ji)(ji)構的(de)(de)(de)不(bu)(bu)(bu)良(liang)(liang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)主(zhu)要批量轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang)給華融(rong)(rong)、長城、東方和(he)信(xin)達4家(jia)金(jin)融(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管理(li)公司,福建(jian)還有閩投、金(jin)財兩家(jia)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管理(li)公司。但資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)受(shou)(shou)讓(rang)(rang)(rang)(rang)(rang)(rang)范圍還是很有限,且(qie)近年經濟(ji)下行(xing)壓(ya)(ya)力增大(da),信(xin)用(yong)風險呈階梯式(shi)擴散(san),產(chan)(chan)(chan)(chan)生“供大(da)于求”的(de)(de)(de)現象,特(te)別(bie)對于中小銀行(xing)來說(shuo),議價能(neng)(neng)力低,打折程度“狠(hen)”,不(bu)(bu)(bu)良(liang)(liang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)批量轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang)成(cheng)為(wei)“雞(ji)肋”,不(bu)(bu)(bu)轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang),不(bu)(bu)(bu)良(liang)(liang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)難處置;轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang)了,收益不(bu)(bu)(bu)見得好,也許待債(zhai)務人或擔保(bao)人還錢了,收益還比批量轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang)高。但金(jin)融(rong)(rong)機(ji)(ji)構受(shou)(shou)到不(bu)(bu)(bu)良(liang)(liang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)考核的(de)(de)(de)壓(ya)(ya)力,必須在一(yi)定時間化解(jie)和(he)處置不(bu)(bu)(bu)良(liang)(liang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan),因(yin)此(ci)有時不(bu)(bu)(bu)良(liang)(liang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)只能(neng)(neng)“賤賣”,導致銀行(xing)不(bu)(bu)(bu)敢(gan)放(fang)款(kuan),放(fang)款(kuan)后(hou)產(chan)(chan)(chan)(chan)生不(bu)(bu)(bu)良(liang)(liang)又難處置。因(yin)此(ci),筆者建(jian)議擴大(da)不(bu)(bu)(bu)良(liang)(liang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)批量轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang)的(de)(de)(de)受(shou)(shou)讓(rang)(rang)(rang)(rang)(rang)(rang)范圍,如受(shou)(shou)讓(rang)(rang)(rang)(rang)(rang)(rang)主(zhu)體為(wei)符合一(yi)定條(tiao)件的(de)(de)(de)金(jin)融(rong)(rong)機(ji)(ji)構,通過增加受(shou)(shou)讓(rang)(rang)(rang)(rang)(rang)(rang)主(zhu)體和(he)完善轉(zhuan)讓(rang)(rang)(rang)(rang)(rang)(rang)流程,形成(cheng)良(liang)(liang)性的(de)(de)(de)議價空間和(he)市場(chang)交易。


    其(qi)次,不(bu)良資(zi)產單戶(hu)轉(zhuan)(zhuan)讓(rang)(rang)的(de)問(wen)題。根據(ju)《金融企業不(bu)良資(zi)產批量轉(zhuan)(zhuan)讓(rang)(rang)管理辦法》第8條的(de)規定,個(ge)人(ren)貸(dai)款(kuan)不(bu)能(neng)批量轉(zhuan)(zhuan)讓(rang)(rang),對于個(ge)人(ren)貸(dai)款(kuan)只能(neng)通過單戶(hu)或在(zai)10戶(hu)/項以內(nei)非批量方式轉(zhuan)(zhuan)讓(rang)(rang)。


   實(shi)踐中,受讓(rang)不(bu)良(liang)資(zi)(zi)產(chan)(chan)的(de)主(zhu)體一(yi)般有三種(zhong)類(lei)型:1.擔保驅(qu)動(dong)。保證(zheng)人根(gen)據(ju)法律規(gui)(gui)定和合同約定應(ying)對(dui)債務(wu)人的(de)債務(wu)承擔償還(huan)責任(ren),保證(zheng)人受讓(rang)銀行(xing)債權后,一(yi)方(fang)面免除了(le)保證(zheng)責任(ren),另一(yi)方(fang)面通(tong)(tong)(tong)過(guo)追償有可能減少損失;2.利(li)率(lv)驅(qu)動(dong)。銀行(xing)貸款(kuan)利(li)率(lv)加(jia)上罰息,利(li)率(lv)遠遠高于(yu)普通(tong)(tong)(tong)理財收(shou)益(yi),因此買(mai)受人為了(le)獲(huo)得(de)高收(shou)益(yi),會向銀行(xing)購(gou)(gou)買(mai)不(bu)良(liang)資(zi)(zi)產(chan)(chan)。而且有的(de)借款(kuan)人、保證(zheng)人臨時資(zi)(zi)金周轉困(kun)難,或者抵押物受政策導(dao)向一(yi)時賣不(bu)出(chu)去,只(zhi)是銀行(xing)受不(bu)良(liang)資(zi)(zi)產(chan)(chan)考核(he)壓力,清收(shou)時間受到限(xian)制,因此買(mai)受人可以(yi)通(tong)(tong)(tong)過(guo)購(gou)(gou)買(mai)不(bu)良(liang)資(zi)(zi)產(chan)(chan)獲(huo)得(de)預(yu)期(qi)高收(shou)益(yi)。3.資(zi)(zi)產(chan)(chan)驅(qu)動(dong)。有的(de)買(mai)受人看重銀行(xing)抵押物,認為有升值空間,通(tong)(tong)(tong)過(guo)購(gou)(gou)買(mai)不(bu)良(liang)資(zi)(zi)產(chan)(chan)作為低價(jia)取(qu)得(de)抵押物的(de)一(yi)種(zhong)手段。無(wu)論(lun)出(chu)于(yu)何種(zhong)目的(de)購(gou)(gou)買(mai)不(bu)良(liang)資(zi)(zi)產(chan)(chan),為避免道德(de)風險,通(tong)(tong)(tong)過(guo)非批量方(fang)式(shi)轉讓(rang)應(ying)采取(qu)公開合規(gui)(gui)的(de)流(liu)程操作,如全額轉讓(rang)、拍賣、掛牌出(chu)售(shou)等。


    七、貸款損(sun)失稅(shui)前扣除


    根(gen)據《國家稅(shui)(shui)務總局(ju)關于金融(rong)企(qi)(qi)業(ye)涉農貸(dai)(dai)(dai)款(kuan)和中小企(qi)(qi)業(ye)貸(dai)(dai)(dai)款(kuan)損(sun)失(shi)稅(shui)(shui)前扣除(chu)問(wen)題的公告(gao)》(國家稅(shui)(shui)務總局(ju)公告(gao)2015年(nian)第25號(hao),以下簡稱《貸(dai)(dai)(dai)款(kuan)損(sun)失(shi)稅(shui)(shui)前扣除(chu)公告(gao)》)規定:金融(rong)企(qi)(qi)業(ye)涉農貸(dai)(dai)(dai)款(kuan)、中小企(qi)(qi)業(ye)貸(dai)(dai)(dai)款(kuan)逾期1年(nian)以上,經追索(suo)無法收回,應依據涉農貸(dai)(dai)(dai)款(kuan)、中小企(qi)(qi)業(ye)貸(dai)(dai)(dai)款(kuan)分類證明,計算確認貸(dai)(dai)(dai)款(kuan)損(sun)失(shi)進行稅(shui)(shui)前扣除(chu)。貸(dai)(dai)(dai)款(kuan)損(sun)失(shi)的稅(shui)(shui)前扣除(chu)應注意以下問(wen)題:


    一(yi)是保(bao)留催收(shou)證(zheng)(zheng)據(ju)。《貸(dai)款(kuan)損失稅前(qian)扣除公告》規定(ding):“單戶貸(dai)款(kuan)余(yu)額不(bu)超(chao)過300萬元(含300萬元)的(de)(de),應依據(ju)向借款(kuan)人(ren)和(he)(he)擔保(bao)人(ren)的(de)(de)有關原始(shi)追(zhui)(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)(suo)記(ji)錄(lu)(包括司法追(zhui)(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)(suo)、電(dian)(dian)話(hua)追(zhui)(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)(suo)、信件(jian)追(zhui)(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)(suo)和(he)(he)上門追(zhui)(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)(suo)等原始(shi)記(ji)錄(lu)之(zhi)一(yi),并由經辦(ban)人(ren)和(he)(he)負責人(ren)共(gong)同簽章(zhang)確(que)認),計算確(que)認損失進(jin)行(xing)稅前(qian)扣除”。因此對于300萬元以下的(de)(de)貸(dai)款(kuan),銀行(xing)應在訴訟時(shi)效(xiao)內及時(shi)追(zhui)(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)(suo),追(zhui)(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)(suo)方式只(zhi)要提供(gong)司法追(zhui)(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)(suo)、電(dian)(dian)話(hua)追(zhui)(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)(suo)、信件(jian)追(zhui)(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)(suo)或上門追(zhui)(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)(suo)其(qi)中之(zhi)一(yi)的(de)(de)證(zheng)(zheng)據(ju)證(zheng)(zheng)明,并由經辦(ban)人(ren)和(he)(he)負責人(ren)共(gong)同簽章(zhang)確(que)認,產(chan)生的(de)(de)貸(dai)款(kuan)損失可以進(jin)行(xing)稅前(qian)扣除。


    二是(shi)司(si)(si)(si)法(fa)(fa)(fa)(fa)追(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)。《貸款損失稅前扣除(chu)公(gong)告(gao)》規定:“單戶貸款余額(e)超(chao)過(guo)(guo)300萬(wan)元至1000萬(wan)元(含1000萬(wan)元)的(de),應(ying)依據(ju)有關原始(shi)追(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)記(ji)錄(應(ying)當包(bao)括(kuo)司(si)(si)(si)法(fa)(fa)(fa)(fa)追(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)記(ji)錄,并由經(jing)(jing)辦人和(he)負責人共同簽章確認(ren)),計算(suan)確認(ren)損失進行(xing)稅前扣除(chu)”。司(si)(si)(si)法(fa)(fa)(fa)(fa)追(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)是(shi)指,國(guo)家司(si)(si)(si)法(fa)(fa)(fa)(fa)機關及其司(si)(si)(si)法(fa)(fa)(fa)(fa)人員(yuan),根據(ju)申(shen)(shen)請人申(shen)(shen)請,依據(ju)法(fa)(fa)(fa)(fa)定職權(quan)和(he)程序向債務(wu)主(zhu)體追(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)債務(wu)的(de)行(xing)為(wei)。“司(si)(si)(si)法(fa)(fa)(fa)(fa)機關”是(shi)指法(fa)(fa)(fa)(fa)院和(he)檢(jian)察(cha)院,公(gong)安機關不屬(shu)于(yu)司(si)(si)(si)法(fa)(fa)(fa)(fa)機關,為(wei)行(xing)政機關。筆者認(ren)為(wei)司(si)(si)(si)法(fa)(fa)(fa)(fa)追(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)一般(ban)應(ying)為(wei)法(fa)(fa)(fa)(fa)院追(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo),包(bao)括(kuo)但(dan)不限(xian)于(yu)經(jing)(jing)過(guo)(guo)法(fa)(fa)(fa)(fa)院判決(jue)的(de)判決(jue)書(shu)、調(diao)解書(shu),以及未經(jing)(jing)(不需經(jing)(jing)過(guo)(guo))法(fa)(fa)(fa)(fa)院判決(jue)的(de)支付令(ling)、實現擔保物權(quan),甚至法(fa)(fa)(fa)(fa)院查封、扣押、凍結等,這些(xie)都(dou)屬(shu)于(yu)申(shen)(shen)請人通過(guo)(guo)司(si)(si)(si)法(fa)(fa)(fa)(fa)途徑追(zhui)(zhui)(zhui)(zhui)索(suo)(suo)(suo)債權(quan)的(de)方(fang)式(shi)。


    三是資(zi)(zi)(zi)產(chan)損(sun)失(shi)確(que)定證(zheng)(zheng)據(ju)(ju)(ju)。《貸(dai)款(kuan)損(sun)失(shi)稅前扣除公告(gao)(gao)》規(gui)定:“單(dan)戶貸(dai)款(kuan)余額超過1000萬元的(de)(de),仍(reng)按《國家稅務總(zong)局(ju)(ju)關(guan)(guan)(guan)于發布〈企(qi)業(ye)資(zi)(zi)(zi)產(chan)損(sun)失(shi)所得(de)(de)稅稅前扣除管(guan)理(li)辦(ban)法(fa)(fa)(fa)〉的(de)(de)公告(gao)(gao)》(國家稅務總(zong)局(ju)(ju)公告(gao)(gao)2011年第25號(hao))有(you)關(guan)(guan)(guan)規(gui)定計(ji)算確(que)認損(sun)失(shi)進行(xing)稅前扣除”。根據(ju)(ju)(ju)《企(qi)業(ye)資(zi)(zi)(zi)產(chan)損(sun)失(shi)所得(de)(de)稅稅前扣除管(guan)理(li)辦(ban)法(fa)(fa)(fa)》第三章關(guan)(guan)(guan)于“資(zi)(zi)(zi)產(chan)損(sun)失(shi)確(que)認證(zheng)(zheng)據(ju)(ju)(ju)”的(de)(de)規(gui)定,明確(que)資(zi)(zi)(zi)產(chan)損(sun)失(shi)確(que)認證(zheng)(zheng)據(ju)(ju)(ju)為具有(you)法(fa)(fa)(fa)律效力的(de)(de)外部(bu)(bu)(bu)(bu)證(zheng)(zheng)據(ju)(ju)(ju)和特定事項的(de)(de)企(qi)業(ye)內部(bu)(bu)(bu)(bu)證(zheng)(zheng)據(ju)(ju)(ju),其中外部(bu)(bu)(bu)(bu)證(zheng)(zheng)據(ju)(ju)(ju)是指司(si)法(fa)(fa)(fa)機(ji)關(guan)(guan)(guan)、行(xing)政機(ji)關(guan)(guan)(guan)、專業(ye)技(ji)術鑒定部(bu)(bu)(bu)(bu)門等(deng)依法(fa)(fa)(fa)出具的(de)(de)與(yu)本企(qi)業(ye)資(zi)(zi)(zi)產(chan)損(sun)失(shi)相關(guan)(guan)(guan)的(de)(de)具有(you)法(fa)(fa)(fa)律效力的(de)(de)書面文件,如(ru)法(fa)(fa)(fa)院(yuan)生(sheng)效判決或(huo)裁定、工商部(bu)(bu)(bu)(bu)門的(de)(de)注銷或(huo)吊銷證(zheng)(zheng)據(ju)(ju)(ju)等(deng);內部(bu)(bu)(bu)(bu)證(zheng)(zheng)據(ju)(ju)(ju)是指會計(ji)核算制度健全、內部(bu)(bu)(bu)(bu)控制制度完善的(de)(de)企(qi)業(ye),對各項資(zi)(zi)(zi)產(chan)發生(sheng)毀損(sun)、報廢、盤(pan)虧、死亡、變質等(deng)內部(bu)(bu)(bu)(bu)證(zheng)(zheng)明或(huo)承擔責任的(de)(de)聲明,如(ru)有(you)關(guan)(guan)(guan)會計(ji)核算資(zi)(zi)(zi)料(liao)和原(yuan)始憑證(zheng)(zheng)、資(zi)(zi)(zi)產(chan)盤(pan)點表等(deng)。