商业银行资本充足率管理办法Word文档格式.docx

商业银行资本充足率管理办法Word文档格式.docx

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sRepublicofChina,theLawofthePeople'

sRepublicofChinaonCommercialBanks,theAdministrativeRegulationsofthePeople'

sRepublicofChinaonForeign-fundedFinancialInstitutionsandotherrelevantlawsandregulations.

　　Article2ThepresentMeasuresshallbeapplicabletothecommercialbanksestablishedwithintheterritoryofthePeople'

sRepublicofChina,includingChinese-fundedbanks,whollyforeign-fundedbanksandSino-foreignequityjointbanks.

　　Article3Theterm"

capitaladequacyratio"

asmentionedinthepresentMeasuresreferstotheratiobetweenthecapital,whichisheldbyacommercialbankandmeetstherequirementsofthePresentMeasures,andtherisk-weightedassetsofthecommercialbank.

　　The"

corecapitaladequacyratioofacommercialbank"

referstotheratiobetweenthecorecapital,whichisheldbythecommercialbankandmeetstherequirementsofthepresentMeasures,andtherisk-weightedassetsofthecommercialbank.

　　Article4Thecalculationofthecapitaladequacyratioofacommercialbankshallbebasedonprovisionforloanlossandotherlosses.

　　Article5Thecapitalofacommercialbankshallpreventcreditriskandmarketrisk.

　　Article6Acommercialbankshallsimultaneouslycalculatetheunconsolidatedcapitaladequacyratioandtheconsolidatedcapitaladequacyratio.

　　Article7Thecapitaladequacyratioshallnotbelowerthan8%,thecorecapitaladequacyratioshallnotbelowerthan4%.

　　Article8ChinaBankingRegulatoryCommission（hereinafterreferredtoastheCBRC）shallconductsupervisionandinspectionoverthecapitaladequacyratiosandthecapitalmanagementstatusofcommercialbanks.

　　Article9ThecommercialbanksshalldisclosetheinformationrelatedtocapitaladequacyratiosinaccordancewiththepresentMeasures.

　　ChapterIICalculationofCapitalAdequacyRatios

　　Article10Whencalculatingtheconsolidatedcapitaladequacyratio,acommercialbankshalllistthefollowinginstitutionsintotheconsolidationscope:

（1）Thefinancialinstitutionswithmorethanhalfoftheirequitycapitalownedbythecommercialbank,including:

　　（a）Afinancialinstitutionwithmorethanhalfofitsequitycapitaldirectlyownedbythecommercialbank;

　　（b）Afinancialinstitutionwithmorethanhalfofitsequitycapitalownedbyitswholly-fundedsubsidiary;

　　（c）Afinancialinstitutionwithmorethanhalfofitsequitycapitalownedbythecommercialbankanditswholly-fundedsubsidiary.

（2）Afinancialinstitutionwithatleasthalfofitsequitycapitalnotownedbythecommercialbankshallbelistedintotheconsolidationscopeifthecommercialbank:

　　（a）holdsmorethanhalfofitsvotingrightsbyconcludingagreementswithotherinvestors;

　　（b）hasthepowertocontrolthefinancialaffairsandoperatingpoliciesofthisinstitutionaccordingtothearticlesofassociationoragreement;

　　（c）hasthepowertoappointordismissmostofthemembersintheboardofdirectorsorthesimilarpowerfulinstitutionofthisfinancialinstitution;

or

　　（d）holdsmorethanhalfofthevotingrightsintheboardofdirectorsorthesimilarpowerfulinstitution.

　　Theinstitutionsthatmaynotbelistedintotheconsolidationscopeshallincludethefinancialinstitutionsthathavebeenclosedorhavebeenannouncedbankruptcy;

thefinancialinstitutionsthathaveenteredintotheliquidationprocedure;

thefinancialinstitutionswithmorethanhalfoftheirequitycapitalownedbythecommercialbank,whichdecidestosellitoutwithinayear;

theoverseassubsidiaryfinancialinstitutionswhosefundprocurementcapacityislimitedduetothecontrolonforeignexchangebythecountrieswheretheyarelocatedortheimpactofotheremergencies.

　　Article11Thecalculationformulasofthecapitaladequacyratioofacommercialbank:

　　Thecapitaladequacyratio=（capital-thedeductionitems）/（therisk-weightedassets+12.5timesofmarketriskcapital）

　　Thecorecapitaladequacyratio=（corecapital-corecapitaldeductionitems）/（therisk-weightedassets+12.5timesofmarketriskcapital）

　　Article12Thecapitalofacommercialbankincludesthecorecapitalandsupplementarycapital.

　　Thecorecapitalincludesthepaid-upcapitalorcommonstocks,capitalreserves,surplusreserves,undistributedprofitsandminorityinterests.

　　Thesupplementarycapitalincludesthere-evaluationreserves,generalreserves,preferredstocks,convertiblebonds,fixedcapitalbondsandlong-termsubordinateddebts.

　　Thepositivealteration,butnomorethan50%,tothefairvalueofavailable-for-salebondsthathavebeencalculatedintotheowners'

rightsandinterestsmaybecalculatedintothesupplementarycapital;

andthenegativealterationtothefairvalueshallbedeductedfromthesupplementarycapital.Whenacommercialbankcalculatesthecapitaladequacyratio,itshalltransferthefairvalueofavailable-for-salebondsthathavebeencalculatedintothecapitalreservesfromthecorecapitalintothesupplementarycapital.

　　Article13Thesupplementarycapitalofacommercialbankshallnotexceed100%ofitscorecapital.Thelong-termsubordinateddebtslistedintothesupplementarycapitalshallnotexceed50%ofthecorecapital.

　　Article14Whencalculatingthecapitaladequacyratio,thecommercialbankshalldeductthefollowingitemsfromthecapital:

（1）Goodwill;

（2）50%ofthecapitalinvestmentmadebythecommercialbankintheunconsolidatedfinancialinstitutions;

and

　　（3）50%oftheinvestmentmadebythecommercialbankinnon-self-useimmovablepropertyandenterprisecapital.

　　Article15Whencalculatingthecorecapitaladequacyratio,thecommercialbankshalldeductthefollowingitemsfromthecorecapital:

　　（3）50%ofthecapitalinvestmentmadebythecommercialbankinnon-self-useimmovablepropertyandenterprise.

　　Article16Whencalculatingtheweighted-riskassetsofallloans,thecommercialbankshalldeductthespecificreservefromthebookvalueoftheloans,andshalldeducttheprovisionforthedepreciationofothertypesofassetsfromthebookvaluesofthecorrespondingassets.

　　Article17Theexternalcreditgradeevaluationresultofthecorrespondingcountryorregionshallbethebenchmarkoftheriskweightofacommercialbank'

screditabroad.Whendifferentcreditgradeevaluationcompanieshavedifferentevaluationresultsaboutthesamecountryorregion,therelativelyloweroneshallbechosenasthebenchmark.

（1）Withregardtothecreditsheldbyitagainstthegovernmentofanothercountryorregion,ifthiscountryorregioniswithratingasAAorhigher,theriskweightis0%;

iflowerthanAA,theriskweightis100%;

（2）Withregardtothecreditsheldbyitagainstanoverseascommercialbankorsecuritiescompany,ifthecountryorregionwherethiscommercialbankorsecuritiescompanyislocatediswithratingasAAorhigher,theriskweightis50%;

iflowerthanAA,theriskweightis100%.

　　（3）Withregardtothecreditsheldbyitagainstapublicutilityenterpriseinvestedbythegovernmentofanothercountryorregion,ifthiscountryorregioniswithratingasAAorhigher,theriskweightis50%;

　　Article18Theriskweightofthecreditsheldbyacommercialbankagainstamulti-lateraldevelopmentbankshallbe0%.

　　Article19TheriskweightofallthecreditsinRMBorforeigncurrenciesheldbyacommercialbankagainsttheCentralGovernmentofourcountryandthePeople'

sBankofChinashallbe0%.

　　TheriskweightofthecreditsheldbyacommercialbankagainstthepublicutilityenterprisesinvestedbytheCentralGovernmentofourcountryshallbe50%.

　　Article20Theriskweightofthecreditsheldbyacommercialbankagainstapolicybankofourcountryshallbe0%.

　　Article21Theriskweightofthecreditsheldbyacommercialbankagainstanothercommercialbankofourcountryshallbe20%,andtheriskweightofthecreditswithanoriginaltimelimitoffourmonthsorshortershallbe0%.

　　Theriskweightoffixedcapitalbondsandlong-termsubordinateddebtsheldbyacommercialbankagainstanothercommercialbankofourcountryshallbe100%.

　　Article22Theriskweightofacommercialbank'

sdirectionalbondsissuedbythefinancialassetmanagementcompaniesinvestedbytheCentralGovernmentofourcountryforthepurposeofpurchasingthenon-performingloansofstate-ownedbanksshallbe0%.

　　TheriskweightoftheothercreditsheldbyacommercialbankagainstthefinancialassetmanagementcompaniesinvestedbytheCentralGovernmentofourcountryshallbe100%.

　　Article23Theriskweightofthecreditsheldbyacommercialbankagainstanenterprise,individualorotherassetsshallbe100%.

　　Article24Theriskweightofindividualhousingmortgageloansshallbe50%.

　　Article25Thefollowing