不良贷款的中文解释

指出现违约的贷款。一般而言，借款人若拖延还本付息达三个月之久，贷款即会被视为不良贷款。银行在确定不良贷款已无法收回时，应从利润中予以注销。预期贷款无法收回但尚未确定时，则应在帐面上提列坏帐损失准备(loan loss provisions)。

Non-performing Loan的英文解释

A loan on which neither interest payment, nor principal repayment is being made. When a bank has such a loan on its books, it can either write it off against profits immediately or make loan loss provisions ready to make such a write-off in the future.

• payment [´peimənt]   n.支付；报酬；报偿   (初中英语单词)
• principal [´prinsəpəl]   a.主要的 n.负责人   (初中英语单词)