商業(yè)銀行資本充足率管理辦法-2023修改整理

千里之行，始于足下讓知識(shí)帶有溫度。第第2頁(yè)/共2頁(yè)精品文檔推薦商業(yè)銀行資本充足率管理辦法商業(yè)銀行資本充沛率管理方法（2022修正）

MeasuresfortheManagementofCapitalAdequacyRatiosofCommercialBanks

（PromulgatedandimplementedbyOrderNo.2[2022]ofChinaBankingRegulatoryCommissionandamendedaccordingtotheDecisionofChinaBankingRegulatoryCommissiononRevisingtheMeasuresfortheManagementofCapitalAdequacyRatiosofCommercialBanksasadoptedatthe55thchairmen'smeetingofChinaBankingRegulatoryCommissiononDecember28,2022）

ChapterIGeneralProvisions

Article1Inordertostrengthenthesupervisionoverthecapitaladequacyratiosofcommercialbanks,promotethesafetyandstabilityofcommercialbanks,thepresentMeasuresareformulatedinaccordancewiththeBankingSupervisionLawofthePeople'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:

（1）Goodwill;

（2）50%ofthecapitalinvestmentmadebythecommercialbankintheunconsolidatedfinancialinstitutions;and

（3）50%ofthecapitalinvestmentmadebythecommercialbankinnon-self-useimmovablepropertyandenterprise.

Article16Whencalculatingtheweighted-riskassetsofallloans,thecommercialbankshalldeductthespecificreservefromthebookvalueoftheloans,andshalldeducttheprovisionforthedepreciationofothertypesofassetsfromthebookvaluesofthecorrespondingassets.

Article17Theexternalcreditgradeevaluationresultofthecorrespondingcountryorregionshallbethebenchmarkoftheriskweightofacommercialbank'screditabroad.Whendifferent

creditgradeevaluationcompanieshavedifferentevaluationresultsaboutthesamecountryorregion,therelativelyloweroneshallbechosenasthebenchmark.

（1）Withregardtothecreditsheldbyitagainstthegovernmentofanothercountryorregion,ifthiscountryorregioniswithratingasAAorhigher,theriskweightis0%;iflowerthanAA,theriskweightis100%;

（2）Withregardtothecreditsheldbyitagainstanoverseascommercialbankorsecuritiescompany,ifthecountryorregionwherethiscommercialbankorsecuritiescompanyislocatediswithratingasAAorhigher,theriskweightis50%;iflowerthanAA,theriskweightis100%.

（3）Withregardtothecreditsheldbyitagainstapublicutilityenterpriseinvestedbythegovernmentofanothercountryorregion,ifthiscountryorregioniswithratingasAAorhigher,theriskweightis50%;iflowerthanAA,theriskweightis100%.

Article18Theriskweightofthecreditsheldbyacommercialbankagainstamulti-lateraldevelopmentbankshallbe0%.

Article19TheriskweightofallthecreditsinRMBorforeigncurrenciesheldbyacommercialbankagainsttheCentralGovernmentofourcountryandthePeople'sBankofChinashallbe0%.

TheriskweightofthecreditsheldbyacommercialbankagainstthepublicutilityenterprisesinvestedbytheCentralGovernmentofourcountryshallbe50%.

Article20Theriskweightofthecreditsheldbyacommercialbankagainstapolicybankofourcountryshallbe0%.

Article21Theriskweightofthecreditsheldbyacommercialbankagainstanothercommercialbankofourcountryshallbe20%,andtheriskweightofthecreditswithanoriginaltimelimitoffourmonthsorshortershallbe0%.

Theriskweightoffixedcapitalbondsandlong-termsubordinateddebtsheldbyacommercialbankagainstanothercommercialbankofourcountryshallbe100%.

Article22Theriskweightofacommercialbank'sdirectionalbondsissuedbythefinancialassetmanagementcompaniesinvestedbytheCentralGovernmentofourcountryforthepurposeofpurchasingthenon-performingloansofstate-ownedbanksshallbe0%.

TheriskweightoftheothercreditsheldbyacommercialbankagainstthefinancialassetmanagementcompaniesinvestedbytheCentralGovernmentofourcountryshallbe100%.

Article23Theriskweightofthecreditsheldbyacommercialbankagainstanenterprise,individualorotherassetsshallbe100%.

Article24Theriskweightofindividualhousingmortgageloansshallbe50%.

Article25Thefollowingitemscanplayaroleofmitigatingtherisks:

（1）Thespecifiedcashintheformofaspecialaccount,sealedmoneyorsecurity;

（2）Gold;

（3）Bankdepositcertificates;

（4）ThestatedebtsissuedbytheMinistryofFinanceofourcountry;

（5）TheinstrumentsissuedbythePeople'sBankofChina;

（6）Thebondsandinstrumentsissuedbythepolicybanksorcommercialbanksofourcountryandthedraftshonoredbythem;

（7）ThebondsandinstrumentsissuedbythepublicutilityenterprisesinvestedbytheCentralGovernmentofourcountryandthedraftshonoredbythem;

（8）ThebondsissuedbythegovernmentofacountryorregionwithratingAAorhigher,thebondsandinstrumentsissuedbythecommercialbanksandsecuritiescompaniesregisteredinthiscountryorregion,orthepublicutilityenterprisesinvestedbythegovernment,andthedraftshonoredbythem;and

（9）Thebondsissuedbymulti-lateraldevelopmentbanks.

Aloanbyputtinganyoftheitemsasmentionedintheprecedingparagraphinpledgeshallobtainthesameriskweightasthecorrespondingitemortheriskweightofthedirectcreditheldbytheissueroracceptorofthecorrespondingitem.Withregardtoaloanwithanyitempartlypledged,thepartunderprotectionoftheitemshallobtainthecorrespondinglowriskweight.

Article26Theguarantiesprovidedbythefollowingguarantysubjectscanplayaroleinmitigatingtherisks:

（1）Thepolicybanksandcommercialbanksofourcountry;

（2）ThestateorgansofourcountryapprovedbytheStateCounciltore-lendloansextendedbyforeigngovernmentsorinternationaleconomicorganizations;

（3）ThepublicutilityenterprisesinvestedbytheCentralGovernmentofourcountry;

（4）ThegovernmentsofthecountriesorregionswithratingasAAorhigher,thecommercialbanksregisteredinthesecountriesorregionsandthepublicutilityenterprisesinvestedbythegovernmentsofthesecountriesorregions;and

（5）Multi-lateraldevelopmentbanks.

Aloanonthebasisofthefullguarantyprovidedbyanyoftheguarantysubjectsasmentionedintheprecedingparagraphshallhavethesameriskweightasthedirectcreditagainsttheguarantor.Asforaloanpartlyguaranteed,theguaranteedpartoftheloanshallhavethecorrespondinglowriskweight.

Article27Acommercialbankshallcalculateanddeductthecapitalforthecreditrisksoftheunconsolidatedbusinesses.

Acommercialbankshallmultiplytheunconsolidatedbusinessesinthenameoftheunconsolidateditemsbythecreditconversioncoefficient,obtainingtheriskassetsidenticalwiththeconsolidateditems,thenitshalldeterminetheirriskweightsaccordingtothetransactionobjects,finallyitshallcalculatethecorrespondingrisk-weightedassetsoftheunconsolidateditems.

Therisk-weightedassetsofexchangerates,interestratesandotheragreementsonderivativeproductsshallbecalculatedthroughthecurrentriskexposureapproach.

Article28Acommercialbankshallcalculateanddeductthecapitalformarketrisk.

Theterm"marketrisks"referstotherisksoflossesofconsolidatedandunconsolidatedpositionscausedbythevariationofmarketprice.ThemarketrisksasmentionedinthepresentMeasuresincluderisksthatvariousfinancialinstrumentsandstocksinthetransactionaccountmaybeaffectedbyinterestrates,alltherisksofforeignexchangeandrisksofcommoditiesofacommercialbank.

Article29Acommercialbankshallestablishatransactionaccount.Thepricesofalltheitemsinthetransactionaccountshallbecalculatedaccordingtothemarketprices.

Thetransactionaccountshallcoverthepositionsoffinancialinstrumentsheldforashortperiodbythecommercialbankincarryingonself-operationsandexpectedtoyieldprofitsfromtheactualorexpectedpricedifferences,orthevariationofotherpricesorinterestratesinfuturesalesordealings;thepositionsheldformakingdealingsentrustedbyclientsandmakingmarket;andpositionsheldforavoidingrisksofthetransactionaccountandotheritems.

Article30Acommercialbankwhosetotalpositionsinthetransactionaccountexceed10%ofthetotalassetsorRMB8.5billionyuanshallcalculateanddeductthemarketriskcapital.

Article31Acommercialbankthatisn'trequiredtocalculateanddeductmarketriskcapitalaccordingtothepresentMeasuresshallreportitsmarketriskpositionstotheChinaBankingRegulatoryCommission（hereinafterreferredtoasCBRC）eachquarter.

Article32AcommercialbankshallcalculatethemarketriskcapitalthroughthestandardapproachasprescribedinthepresentMeasures.UponexaminationandapprovaloftheCBRC,acommercialbankmaycalculatemarketriskcapitalthroughtheinternalmodelapproach.

ChapterIII.SupervisionandInspection

Article33Theboardofdirectorsofacommercialbankshallbearthefinalliabilitiesforthecapitaladequacymanagementofthisbank,shallberesponsiblefordeterminingthetargetofcapitaladequacymanagement,shallexamineanddecidetheriskcapacityandshallformulateand

conductsupervisionovertheimplementationofcapitalplans.Wherethecommercialbankhasestablishedtheboardofdirectors,thepresidentofthebankshallberesponsible.

Article34Theseniormanagerialpersonnelofacommercialbankshallberesponsibleforcarryingoutcapitaladequacymanagement,whichincludesformulatingbylawsonthecapitaladequacymanagementofthisbank,perfectingtheidentification,measurementandreportingproceduresforcreditrisksandmarketrisks,shallregularlyassessthecapitaladequacylevel,shallestablishcorrespondingcapitalmanagementmechanism,shallstrengthentheexaminationandauditoverthecapitalassessmentprocedureandshallensurethatallsupervisoryandcontrolmeasuresbecarriedouteffectively.

Article35AcommercialbankshallreporttheunconsolidatedandconsolidatedcapitaladequacyratiostotheCBRC.Theconsolidatedcapitaladequacyratioshallbereportedonceeveryhalfyearandtheunconsolidatedcapitaladequacyratioshallbereportedonceeveryquarter.Whenconfrontinganyextremelyseriousmatterinvolvingcapitaladequacy,itshallreportittoCBRCintime.

Article36TheCBRCshallconducton-the-spotinspectionandnon-on-the-spotmonitoringoverthecapitaladequacyratioofeachcommercialbank.Theinspectionshallmainlycoverthefollowing:

（1）Theformulationandimplementationofthebylawsrelatedtothecapitaladequacyratioofthecommercialbank;

（2）Thecommercialbank'scapitalplanonkeepingthecapitaladequacyratioanditsimplementationoftheplan,itsabilityandmethodstomonitorthecapitallevel;

（3）Thestatusofthecreditrisksandmarketrisksofthecommercialbank;and

（4）WhethertheestablishmentofthetransactionaccountortheitempricingmeetstheprovisionsofthepresentMeasures.

Article37TheCBRCmayaskacommercialbanktoincreasetheminimumstandardforcapitaladequacyratioaccordingtoitsriskstatusandriskmanagementcapacity.

Article38TheCBRCmayclassifythecommercialbanksintothefollowingthreecategoriesonthebasisoftheirrespectivecapitaladequacyratio:

（1）Commercialbankswithadequatecapital:thecapitaladequacyrationotlowerthan8%,thecorecapitaladequacyrationotlowerthan4%;

（2）Commercialbankswithinadequatecapital:thecapitaladequacyratiolowerthan8%,orthecorecapitaladequacyratiolowerthan4%;and

（3）Commercialbankswhosecapitalisseriouslyinadequate:thecapitaladequacyratiolowerthan4%,orthecorecapitaladequacyratiolowerthan2%.

Article39TheCBRCshallencouragethecommercialbankswithadequatecapitaltodevelopbusinessstablyandsoundly.Inordertopreventtheircapitaladequacyratiofromslidinglowerthantheminimumstandard,theCBRCshalladoptthefollowingcontrolmeasures:

（1）Toaskthecommercialbankstoperfectthebylawsonriskmanagement;

（2）Toaskthecommercialbankstoincreasetheriskcontrolcapacity;

（3）Toaskthecommercialbankstostrengthentheanalysesandforecastsaboutthecapitaladequacyratios;and

（4）Toaskthecommercialbankstoformulatepracticalandfeasiblecapitalkeepingplan,andtoimposelimitsontheirparticipationinsomehighriskbusiness.

Article40TheCBRCshalltakethefollowingrectificationmeasuresagainstacommercialbankwithinadequatecapital:

（1）Togivethecommercialbanksupervisoryadvices,whichshallincludedescriptionsofthestatusquoofthecommercialbank'scapitaladequacyratio,theto-be-takenrectificationmeasuresandthedetailedplanontheimplementationofallthemeasures;

（2）Toaskthecommercialbanktoformulatepracticalandfeasiblecapitalcomplementplanwithin2monthsfromthedaywhenitreceivesthesupervisoryadvicesoftheCBRC;

（3）Toaskthecommercialbanktocontrolthecapitalincreasespeed;

（4）Toaskthecommercialbanktoreducethescaleofriskassets;

（5）Toaskthecommercialbanktocontrolthepurchaseoffixedassets;and

（6）Toconductstrictexaminationorcontrolontheestablishmentofnewinstitutionsornewoperationsbythecommercialbank.

Incaseacommercialbankstillfailstomakecorrectionwithinthetimelimitafterbeinggiventherectificationmeasuresasprovidedintheprecedingparagraph,oritsacthasseriouslyendangeredthestableoperationofthiscommercialbank,damagedthelegitimaterightsandinterestsofdepositorsorotherclients,theCBRCshall,accordingtotheriskdegreeofthecommercialbankandtheimplementationofcapitalcomplementplan,havethepowertorestrictthecommercialbankfromdistributingbonusesandotherincomes,orderthecommercialbanktosuspendalloperationsexceptthelowriskones,andsuspendexaminingandapprovingtheestablishmentofanynewinstitutionandnewoperationbythecommercialbank.

Article41Withregardtoacommercialbankfacingseriousshortageofcapital,theCBRCmaytakethefollowingrectificationmeasuresbesidesthoseaslistedinArticle40ofthepresentMeasures:

（1）Toaskthecommercialbanktochangetheseniormanagerialpersonnel;and

（2）Totakeoverthecommercialbankorurgeittorestructure,eventocancelit.

Whendealingwiththiskindofcommercialbanks,theCBRCshalltakeintoaccounttheexternalfactorscomprehensively,andshalltakeothernecessarymeasures.

ChapterIVInformationDisclosure

Article42Theboardofdirectorsofacommercialbankshallberesponsiblefortheinformationdisclosureofthecapitaladequacyofthisbank.Ifthereisnoboardofdirectors,thepresidentofthebankshallberesponsible.Thecontentoftheinformationdisclosureshallbesubjecttotheapprovaloftheboardofdirectorsorpresident.

Article43Theinformationdisclosureofthecapitaladequacyratioshallmainlyincludefiveaspects:theriskmanagementtargetandpolicy,theconsolidationscope,capital,capitaladequacyratio,creditrisksandmarketrisks.Withregardtotheitemsthatcan'tbedisclosedduetoinvolvingcommercialsecrets,thecommercialbankmaydisclosetheoverallinformationabouttheitemsthatcanbedisclosedandmakeexplanationsaboutthespecialitemsthatcan'tbedisclosed.

Article44Acommercialbankshalldisclosetheinformationaboutitscapitaladequacyratiowithin4monthsaftertheendofeveryfiscalyear.Whereitisunabletodisclosethesaidinformationwithinthetimelimitforspecialreason,itshallfileanapplicationtotheCBRCforextensionatleast15dayspriortothedeadline.

Article45ThecapitaladequacyratioinformationofacommercialbankshallbereportedtotheCBRCbeforeitisdisclosed.

Article46AcommercialbankshallannouncetheinformationrequiredindisclosurebythepresentMeasures,andshallensurethattheshareholdersandrelevantinterestedpersonsobtaintheinformationintime.

ChapterVSupplementaryProvisions

Article47Thecalculationofthecapitaladequacyratioofawhollyforeign-fundedfinancingcompanyorjointequityfinancingcompany,thesupervisionandexaminationandtheinformationdisclosureshallbemadebyreferringtothepresentMeasures.