商业银行资本充足率管理办法相关
国家金融监督管理总局关于实施《商业银行资本管理办法》相关事项的通知
国家金融监督管理总局关于实施《商业银行资本管理办法》相关事项的通知文章属性•【制定机关】国家金融监督管理总局•【公布日期】2023.10.26•【文号】金规〔2023〕9号•【施行日期】2023.10.26•【效力等级】部门规范性文件•【时效性】现行有效•【主题分类】银行业监督管理正文国家金融监督管理总局关于实施《商业银行资本管理办法》相关事项的通知金规〔2023〕9号各监管局，机关各部门，各政策性银行、大型银行、股份制银行、外资银行：2023年11月1日，金融监管总局发布了《商业银行资本管理办法》（以下简称《资本办法》）。
为稳妥推进《资本办法》实施，现将有关事项通知如下：一、权重法下损失准备相关要求（一）对计入资本净额的损失准备设置2年的过渡期。
过渡期内，商业银行应分别计算贷款损失准备和非信贷资产损失准备。
（二）对于贷款损失准备，最低要求为不良贷款余额100%对应的损失准备。
实际计提低于最低要求的部分为损失准备缺口，超过最低要求的部分为超额损失准备。
缺口部分以负数表示，超额部分以正数表示。
（三）对于非信贷资产损失准备，最低要求第一年为非信贷不良资产余额50%对应的损失准备，第二年为75%，第三年起为100%。
实际计提低于上述最低要求的部分为损失准备缺口，超过最低要求但未达到非信贷不良资产余额100%的部分不可计入超额损失准备，超过非信贷不良资产余额100%的部分才能计入超额损失准备。
缺口部分以负数表示，超额部分以正数表示。
（四）商业银行应将贷款损失准备和非信贷资产损失准备的缺口部分和超额部分进行加总，加总结果为负数应扣减核心一级资本，为正数可计入二级资本，但不得超过《资本办法》规定的上限。
（五）过渡期结束后，商业银行损失准备最低要求是指不良资产余额100%对应的损失准备。
金融监管总局对损失准备最低要求另有规定的从其规定。
（六）商业银行应充分评估并持续监测损失准备口径调整对资本充足率的影响。
存在缺口的银行应制定达标规划，经董事会批准后，于2024年6月底前报金融监管总局或其派出机构并认真执行，每半年报告达标进展。
商业银行资本管理办法介绍
商业银行资本管理办法介绍一、引言商业银行是一种金融机构，其主要业务包括吸收存款、放贷以及提供其他金融服务。
为了保证商业银行的稳健经营和风险控制，各国都制定了资本管理办法。
资本管理办法是指规定了商业银行必须具备一定的资本金，并对资本金的计算和运用进行监管的相关法规和规定。
本文将对商业银行资本管理办法进行介绍。
二、资本管理办法的背景和意义资本是商业银行经营管理中的重要因素。
资本的充足性不仅影响到银行的风险承受能力，而且对银行的声誉和信誉也有着重要影响。
商业银行的资本管理办法旨在维护银行的稳定经营，保护存款人和投资者的利益，同时促进金融体系的稳定发展。
三、资本管理办法的基本要求1.资本金的定义和计算方法资本金是指商业银行从经营活动中获得的净资产，包括股东权益和留存收益等。
在计算资本金的过程中，通常包括核心一级资本和附属一级资本两个层级。
核心一级资本是指商业银行最可靠和最直接的资本，包括实收资本、资本公积、减免风险资产关联的净收益等；附属一级资本是指商业银行较为次要的资本，包括普通股股东权益、添加资本等。
2.资本充足率的要求资本充足率是商业银行资本管理的重要指标之一。
它用于评估银行在承担各项风险时的资本充足情况。
因各国法规不同，资本充足率的要求也有所差异。
一般来说，商业银行的资本充足率应达到一定的比率，以确保银行有足够的资本来抵御各种风险。
3.监管报告和监督措施商业银行资本管理办法还规定了监管报告和监督措施。
商业银行需要定期向监管机构报告资本情况，包括资本金的数量、构成、充足率等。
监管机构会对商业银行的资本情况进行评估，并根据评估结果采取相应的监督措施，以确保商业银行依法经营。
四、国际资本管理办法的发展和趋势随着全球经济的发展和金融体系的日益复杂化，各国对商业银行资本管理办法的要求也在不断变化和完善。
国际上主要有巴塞尔协议，它是国际银行业监管的基准，通过制定一系列资本充足率和风险管理的指标，以确保商业银行的稳健经营。
商业银行资本充足率管理办法
商业银行资本充足率管理办法中国银行业监督管理委员会令[2004]2号颁布时间：2004-2-23发文单位：中国银行业监督管理委员会第一章总则第一条为加强对商业银行资本充足率的监管，促进商业银行安全、稳健运行，根据《中华人民共和国银行业监督管理法》、《中华人民共和国商业银行法》、《中华人民共和国外资金融机构管理条例》等法律法规，制定本办法。
第二条本办法适用于在中华人民共和国境内设立的商业银行，包括中资银行、外资独资银行、中外合资银行。
第三条本办法中的资本充足率，是指商业银行持有的、符合本办法规定的资本与商业银行风险加权资产之间的比率。
第四条商业银行资本充足率的计算应建立在充分计提贷款损失准备等各项损失准备的基础之上。
第五条商业银行资本应抵御信用风险和市场风险。
第六条商业银行应同时计算未并表的资本充足率和并表后的资本充足率。
第七条商业银行资本充足率不得低于百分之八，核心资本充足率不得低于百分之四。
第八条中国银行业监督管理委员会（以下简称银监会）按照本办法对商业银行资本充足率、资本管理状况进行监督检查。
第九条商业银行应按照本办法披露资本充足率信息。
第二章资本充足率计算第十条商业银行计算并表后的资本充足率时，应将以下机构纳入并表范围：（一）商业银行拥有其过半数以上（不包括半数）权益性资本的被投资金融机构，包括：商业银行直接拥有其过半数以上权益性资本的被投资金融机构；商业银行的全资子公司拥有其过半数以上权益性资本的被投资金融机构；商业银行与其全资子公司共同拥有其过半数以上权益性资本的被投资金融机构。
（二）商业银行不拥有其过半数以上的权益性资本，但与被投资金融机构之间有下列情况之一的，应将其纳入并表范围：通过与其他投资者之间的协议，持有该机构半数以上的表决权；根据章程或协议，有权控制该机构的财务和经营政策；有权任免该机构董事会或类似权力机构的多数成员；在该机构董事会或类似权力机构有半数以上投票权。
可以不列入并表范围的机构包括：已关闭或已宣告破产的金融机构；因终止而进入清算程序的金融机构；决定在一年之内售出而短期持有其过半数以上权益性资本的金融机构；受所在国外汇管制及其他突发事件影响、资金调度受到限制的境外附属金融机构。
商业银行资本充足率管理办法
商业银行资本充足率管理办法商业银行资本充沛率管理方法（2022修正）Measures for the Management of Capital Adequacy Ratios of Commercial Banks（Promulgated and implemented by Order No. 2 [2022] of China Banking Regulatory Commission and amended according to the Decision of China Banking Regulatory Commission on Revising the Measures for the Management of Capital Adequacy Ratios of Commercial Banks as adopted at the 55th chairmen's meeting of China Banking Regulatory Commission on December 28, 2022）Chapter I General ProvisionsArticle 1 In order to strengthen the supervision over the capital adequacy ratios of commercial banks, promote the safety and stability of commercial banks, the present Measures are formulated in accordance with the Banking Supervision Law of the People's Republic of China, the Law of the People's Republic of China on Commercial Banks, the Administrative Regulations of the People's Republic of China on Foreign-funded Financial Institutions and other relevant laws and regulations.Article 2 The present Measures shall be applicable to the commercial banks established within the territory of the People's Republic of China, including Chinese-funded banks, whollyforeign-funded banks and Sino-foreign equity joint banks.Article 3 The term "capital adequacy ratio" as mentioned in the present Measures refers to the ratio between the capital, which is held by a commercial bank and meets the requirements of the Present Measures,and the risk-weighted assets of the commercial bank.The "core capital adequacy ratio of a commercial bank" refers to the ratio between the core capital, which is held by the commercial bank and meets the requirements of the present Measures, and the risk-weighted assets of the commercial bank.Article 4 The calculation of the capital adequacy ratio of a commercial bank shall be based on provision for loan loss and other losses.Article 5 The capital of a commercial bank shall prevent credit risk and market risk.Article 6 A commercial bank shall simultaneously calculate the unconsolidated capital adequacy ratio and the consolidated capital adequacy ratio.Article 7 The capital adequacy ratio shall not be lower than 8%, the core capital adequacy ratio shall not be lower than 4%.Article 8 China Banking Regulatory Commission （hereinafter referred to as the CBRC）shall conduct supervision and inspection over the capital adequacy ratios and the capital management status of commercial banks.Article 9 The commercial banks shall disclose the information related to capital adequacy ratios in accordance with the present Measures.Chapter II Calculation of Capital Adequacy RatiosArticle 10 When calculating the consolidated capital adequacy ratio, a commercial bank shall list the following institutions into the consolidation scope:（1）The financial institutions with more than half of their equity capital owned by the commercial bank, including:（a）A financial institution with more than half of its equity capital directly owned by the commercial bank;（b）A financial institution with more than half of its equity capital owned by its wholly-funded subsidiary;（c）A financial institution with more than half of its equity capital owned by the commercial bank and its wholly-funded subsidiary.（2）A financial institution with at least half of its equity capital not owned by the commercial bank shall be listed into the consolidation scope if the commercial bank:（a）holds more than half of its voting rights by concluding agreements with other investors;（b）has the power to control the financial affairs and operating policies of this institution according to the articles of association or agreement;（c）has the power to appoint or dismiss most of the members in the board of directors or the similar powerful institution of this financial institution; or（d）holds more than half of the voting rights in the board of directors or the similar powerful institution.The institutions that may not be listed into the consolidation scope shall include the financial institutions that have been closed or have been announced bankruptcy; the financial institutions that have entered into theliquidation procedure; the financial institutions with more than half of their equity capital owned by the commercial bank, which decides to sell it out within a year; the overseas subsidiary financial institutions whose fund procurement capacity is limited due to the control on foreign exchange by the countries where they are located or the impact of other emergencies.Article 11 The calculation formulas of the capital adequacy ratio of a commercial bank:The capital adequacy ratio = （capital - the deduction items）/ （the risk-weighted assets + 12.5 times of market risk capital）The core capital adequacy ratio = （core capital - core capital deduction items）/ （the risk-weighted assets + 12.5 times of market risk capital）Article 12 The capital of a commercial bank includes the core capital and supplementary capital.The core capital includes the paid-up capital or common stocks, capital reserves, surplus reserves, undistributed profits and minority interests.The supplementary capital includes the re-evaluation reserves, general reserves, preferred stocks, convertible bonds, fixed capital bonds and long-term subordinated debts.The positive alteration, but no more than 50%, to the fair value of available-for-sale bonds that have been calculated into the owners' rights and interests may be calculated into the supplementary capital; and the negative alteration to the fair value shall be deducted from the supplementary capital. When a commercial bank calculates the capital adequacy ratio, it shall transfer the fair value of available-for-sale bondsthat have been calculated into the capital reserves from the core capital into the supplementary capital.Article 13 The supplementary capital of a commercial bank shall not exceed 100 % of its core capital. The long-term subordinated debts listed into the supplementary capital shall not exceed 50% of the core capital.Article 14 When calculating the capital adequacy ratio, the commercial bank shall deduct the following items from the capital:（1）Goodwill;（2）50% of the capital investment made by the commercial bank in the unconsolidated financial institutions; and（3）50% of the investment made by the commercial bank innon-self-use immovable property and enterprise capital.Article 15 When calculating the core capital adequacy ratio, the commercial bank shall deduct the following items from the core capital:（1）Goodwill;（2）50% of the capital investment made by the commercial bank in the unconsolidated financial institutions; and（3）50% of the capital investment made by the commercial bank in non-self-use immovable property and enterprise.Article 16 When calculating the weighted-risk assets of all loans, the commercial bank shall deduct the specific reserve from the book value of the loans, and shall deduct the provision for the depreciation of other types of assets from the book values of the corresponding assets.Article 17 The external credit grade evaluation result of the corresponding country or region shall be the benchmark of the risk weight of a commercial bank's credit abroad. When differentcredit grade evaluation companies have different evaluation results about the same country or region, the relatively lower one shall be chosen as the benchmark.（1）With regard to the credits held by it against the government of another country or region, if this country or region is with rating as AA or higher, the risk weight is 0%; if lower than AA, the risk weight is 100%;（2）With regard to the credits held by it against an overseas commercial bank or securities company, if the country or region where this commercial bank or securities company is located is with rating as AA or higher, the risk weight is 50%; if lower than AA, the risk weight is 100%.（3）With regard to the credits held by it against a public utility enterprise invested by the government of another country or region, if this country or region is with rating as AA or higher, the risk weight is 50%; if lower than AA, the risk weight is 100%.Article 18 The risk weight of the credits held by a commercial bank against a multi-lateral development bank shall be 0%.Article 19 The risk weight of all the credits in RMB or foreign currencies held by a commercial bank against the Central Government of our country and the People's Bank of China shall be 0%.The risk weight of the credits held by a commercial bank against the public utility enterprises invested by the Central Government of our country shall be 50%.Article 20 The risk weight of the credits held by a commercial bank against a policy bank of our country shall be 0%.Article 21 The risk weight of the credits held by a commercial bank against another commercial bank of our country shall be 20%, and the risk weight of the credits with an original time limit of four months or shorter shall be 0%.The risk weight of fixed capital bonds and long-term subordinated debts held by a commercial bank against another commercial bank of our country shall be 100%.Article 22 The risk weight of a commercial bank's directional bonds issued by the financial asset management companies invested by the Central Government of our country for the purpose of purchasing thenon-performing loans of state-owned banks shall be 0%.The risk weight of the other credits held by a commercial bank against the financial asset management companies invested by the Central Government of our country shall be 100%.Article 23 The risk weight of the credits held by a commercial bank against an enterprise, individual or other assets shall be 100%.Article 24 The risk weight of individual housing mortgage loans shall be 50%.Article 25 The following items can play a role of mitigating the risks:（1）The specified cash in the form of a special account, sealed money or security;（2）Gold;（3）Bank deposit certificates;（4）The state debts issued by the Ministry of Finance of our country;（5）The instruments issued by the People's Bank of China;（6）The bonds and instruments issued by the policy banks or commercial banks of our country and the drafts honored by them;（7）The bonds and instruments issued by the public utility enterprises invested by the Central Government of our country and the drafts honored by them;（8）The bonds issued by the government of a country or region with rating AA or higher, the bonds and instruments issued by the commercial banks and securities companies registered in this country or region, or the public utility enterprises invested by the government, and the drafts honored by them; and（9）The bonds issued by multi-lateral development banks.A loan by putting any of the items as mentioned in the preceding paragraph in pledge shall obtain the same risk weight as the corresponding item or the risk weight of the direct credit held by the issuer or acceptor of the corresponding item. With regard to a loan with any item partly pledged, the part under protection of the item shall obtain the corresponding low risk weight.Article 26 The guaranties provided by the following guaranty subjects can play a role in mitigating the risks:（1）The policy banks and commercial banks of our country;（2）The state organs of our country approved by the State Councilto re-lend loans extended by foreign governments or international economic organizations;（3）The public utility enterprises invested by the Central Government of our country;（4）The governments of the countries or regions with rating as AA or higher, the commercial banks registered in these countries or regions and the public utility enterprises invested by the governments of these countries or regions; and（5）Multi-lateral development banks.A loan on the basis of the full guaranty provided by any of the guaranty subjects as mentioned in the preceding paragraph shall have the same risk weight as the direct credit against the guarantor. As for a loan partly guaranteed, the guaranteed part of the loan shall have the corresponding low risk weight.Article 27 A commercial bank shall calculate and deduct the capital for the credit risks of the unconsolidated businesses.A commercial bank shall multiply the unconsolidated businesses in the name of the unconsolidated items by the credit conversion coefficient, obtaining the risk assets identical with the consolidated items, then it shall determine their risk weights according to the transaction objects, finally it shall calculate the corresponding risk-weighted assets of the unconsolidated items.The risk-weighted assets of exchange rates, interest rates and other agreements on derivative products shall be calculated through the current risk exposure approach.Article 28 A commercial bank shall calculate and deduct the capitalfor market risk.The term "market risks" refers to the risks of losses of consolidated and unconsolidated positions caused by the variation of market price. The market risks as mentioned in the present Measures include risks that various financial instruments and stocks in the transaction account may be affected by interest rates, all the risks of foreign exchange and risks of commodities of a commercial bank.Article 29 A commercial bank shall establish a transaction account. The prices of all the items in the transaction account shall be calculated according to the market prices.The transaction account shall cover the positions of financial instruments held for a short period by the commercial bank in carrying on self-operations and expected to yield profits from the actual or expected price differences, or the variation of other prices or interest rates in future sales or dealings; the positions held for making dealings entrusted by clients and making market; and positions held for avoiding risks of the transaction account and other items.Article 30 A commercial bank whose total positions in the transaction account exceed 10% of the total assets or RMB 8.5 billion yuan shall calculate and deduct the market risk capital.Article 31 A commercial bank that isn't required to calculate and deduct market risk capital according to the present Measures shall report its market risk positions to the China Banking Regulatory Commission （hereinafter referred to as CBRC）each quarter.Article 32 A commercial bank shall calculate the market risk capital through the standard approach as prescribed in the present Measures. Upon examination and approval of the CBRC, a commercial bank may calculate market risk capital through the internal model approach.Chapter III. Supervision and InspectionArticle 33 The board of directors of a commercial bank shall bear the final liabilities for the capital adequacy management of this bank, shall be responsible for determining the target of capital adequacy management, shall examine and decide the risk capacity and shall formulate andconduct supervision over the implementation of capital plans. Where the commercial bank has established the board of directors, the president of the bank shall be responsible.Article 34 The senior managerial personnel of a commercial bank shall be responsible for carrying out capital adequacy management, which includes formulating bylaws on the capital adequacy management of this bank, perfecting the identification, measurement and reporting procedures for credit risks and market risks, shall regularly assess the capital adequacy level, shall establish corresponding capital management mechanism, shall strengthen the examination and audit over the capital assessment procedure and shall ensure that all supervisory and control measures be carried out effectively.Article 35 A commercial bank shall report the unconsolidated and consolidated capital adequacy ratios to the CBRC. The consolidated capital adequacy ratio shall be reported once every half year and the unconsolidated capital adequacy ratio shall be reported once every quarter. When confronting any extremely serious matter involving capital adequacy, it shall report it to CBRC in time.Article 36 The CBRC shall conduct on-the-spot inspection andnon-on-the-spot monitoring over the capital adequacy ratio of each commercial bank. The inspection shall mainly cover the following:（1）The formulation and implementation of the bylaws related to the capital adequacy ratio of the commercial bank;（2）The commercial bank's capital plan on keeping the capital adequacy ratio and its implementation of the plan, its ability and methods to monitor the capital level;（3）The status of the credit risks and market risks of the commercial bank; and（4）Whether the establishment of the transaction account or the item pricing meets the provisions of the present Measures.Article 37 The CBRC may ask a commercial bank to increase the minimum standard for capital adequacy ratio according to its risk status and risk management capacity.Article 38 The CBRC may classify the commercial banks into the following three categories on the basis of their respective capital adequacy ratio:（1）Commercial banks with adequate capital: the capital adequacy ratio not lower than 8%, the core capital adequacy ratio not lower than 4%;（2）Commercial banks with inadequate capital: the capital adequacy ratio lower than 8%, or the core capital adequacy ratio lower than 4%; and（3）Commercial banks whose capital is seriously inadequate: the capital adequacy ratio lower than 4 %, or the core capital adequacy ratio lower than 2%.Article 39 The CBRC shall encourage the commercial banks withadequate capital to develop business stably and soundly. In order to prevent their capital adequacy ratio from sliding lower than the minimum standard, the CBRC shall adopt the following control measures:（1）To ask the commercial banks to perfect the bylaws on risk management;（2）To ask the commercial banks to increase the risk control capacity;（3）To ask the commercial banks to strengthen the analyses and forecasts about the capital adequacy ratios; and（4）To ask the commercial banks to formulate practical and feasible capital keeping plan, and to impose limits on their participation in some high risk business.Article 40 The CBRC shall take the following rectification measures against a commercial bank with inadequate capital:（1）To give the commercial bank supervisory advices, which shall include descriptions of the status quo of the commercial bank's capital adequacy ratio, the to-be-taken rectification measures and the detailed plan on the implementation of all the measures;（2）To ask the commercial bank to formulate practical and feasible capital complement plan within 2 months from the day when it receives the supervisory advices of the CBRC;（3）To ask the commercial bank to control the capital increase speed;（4）To ask the commercial bank to reduce the scale of risk assets;（5）To ask the commercial bank to control the purchase of fixed assets; and（6）To conduct strict examination or control on the establishment of new institutions or new operations by the commercial bank.In case a commercial bank still fails to make correction within the time limit after being given the rectification measures as provided in the preceding paragraph, or its act has seriously endangered the stable operation of this commercial bank, damaged the legitimate rights and interests of depositors or other clients, the CBRC shall, according to the risk degree of the commercial bank and the implementation of capital complement plan, have the power to restrict the commercial bank from distributing bonuses and other incomes, order the commercial bank to suspend all operations except the low risk ones, and suspend examining and approving the establishment of any new institution and new operation by the commercial bank.Article 41 With regard to a commercial bank facing serious shortage of capital, the CBRC may take the following rectification measures besides those as listed in Article 40 of the present Measures:（1）To ask the commercial bank to change the senior managerial personnel; and（2）To take over the commercial bank or urge it to restructure, even to cancel it.When dealing with this kind of commercial banks, the CBRC shall take into account the external factors comprehensively, and shall take other necessary measures.Chapter IV Information DisclosureArticle 42 The board of directors of a commercial bank shall be responsible for the information disclosure of the capital adequacy of this bank. If there is no board of directors, the president of the bank shall be responsible. The content of the information disclosure shall be subject to the approval of the board of directors or president.Article 43 The information disclosure of the capital adequacy ratio shall mainly include five aspects: the risk management target and policy, the consolidation scope, capital, capital adequacy ratio, credit risks and market risks. With regard to the items that can't be disclosed due to involving commercial secrets, the commercial bank may disclose the overall information about the items that can be disclosed and make explanations about the special items that can't be disclosed.Article 44 A commercial bank shall disclose the information about its capital adequacy ratio within 4 months after the end of every fiscal year. Where it is unable to disclose the said information within the time limit for special reason, it shall file an application to the CBRC for extension at least 15 days prior to the deadline.Article 45 The capital adequacy ratio information of a commercial bank shall be reported to the CBRC before it is disclosed.Article 46 A commercial bank shall announce the information required in disclosure by the present Measures, and shall ensure that the shareholders and relevant interested persons obtain the information in time.Chapter V Supplementary ProvisionsArticle 47 The calculation of the capital adequacy ratio of a wholly foreign-funded financing company or joint equity financing company, the supervision and examination and the information disclosure shall be made by referring to the present Measures. A foreign bank's branch inChina shall calculate the RMB risk weighted assets by referring to the risk weights as prescribed in the present Measures.The calculation, supervision and administration of capital adequacy ratio of a policy bank shall be carried out by referring to the present Measures, however, there is no uniform requirement for the disclosure of capital adequacy ratio of the policy bank.Article 48 Attachments 1 to 5 are component parts of the present Measures, which shall cover the following:（1）Attachment 1: The Definitions of Capital;（2）Attachment 2: The Risk Weights of Consolidated Assets;（3）Attachment 3: The Credit Conversion Coefficients of Unconsolidated Items and Definitions of Unconsolidated Items;（4）Attachment 4: The Standard Approach as Required for Calculating Market Risk Capital;（5）Attachment 5: The Content of Information DisclosureArticle 49 The Standard & Poor's rating denotation "AA" is adopted in the present Measures, but no limit is set on the commercial banks' options of external credit rating companies, the commercial banks may choose the rating result of a rating company by themselves, and keep the consistency.Article 50 The credits against the governments of other countries or regions include the credits against the governments of these countries or regions, their central banks and other institutions equivalent to the governments. The definition of the term "institutions equivalent to the governments" shall be in line with the regulations of the local bankingsupervisory authorities.Article 51 The term "equity capital" refers to the capital that gives the holder the right to participate in the company management and the voting power in operational decision-making.Article 52 The term "public utility enterprises" refers to the operators of public utilities, including the supplies of water, electricity, heat and gas, post, telecommunication, transport and transportation and other industries. The public utilities are mainly distributed in the basic industries of national economy, and most of them undertake the task of providing services to the general public. These enterprises are usually established by the state by making huge investment from the government finance.Article 53 The power to interpret the present Measures shall remain with China Banking Regulatory Commission.Article 54 The present Measures shall be implemented as of March 1, 2022.文档内容到此结束，欢迎大家下载、修改、丰富并分享给更多有需要的人。
《商业银行资本管理办法(试行》解读
《商业银行资本管理办法(试行》解读一、引言《商业银行资本管理办法（试行）》（以下简称“办法”）的出台，标志着我国商业银行资本管理改革迈出了关键一步。
为确保办法的顺利实施，提高银行资本管理的有效性，本文从管理者的角度，对办法进行详细解读，并就实际操作提出建议。
二、资本充足率监管要求1. 资本充足率的计算：办法明确了商业银行资本充足率的计算方法，包括核心一级资本、其他一级资本和二级资本的计算口径。
2. 资本充足率监管标准：办法规定了商业银行资本充足率的最低监管要求，包括核心一级资本充足率、一级资本充足率和资本充足率。
3. 资本补充机制：办法鼓励商业银行通过发行资本工具、利润留存等方式，提高资本充足率。
三、信用风险加权资产计算1. 信用风险加权资产的计算方法：办法明确了信用风险加权资产的计算方法，包括标准法、内部评级初级法和内部评级高级法。
2. 信用风险暴露的分类：办法将信用风险暴露分为五大类，并明确了各类风险暴露的权重。
3. 信用风险缓释：办法允许商业银行通过担保、抵押等方式，降低信用风险加权资产。
四、市场风险加权资产计算1. 市场风险加权资产的计算方法：办法明确了市场风险加权资产的计算方法，包括标准法、内部模型法和基本指标法。
2. 市场风险类型：办法将市场风险分为利率风险、汇率风险、股票风险和商品风险。
3. 市场风险缓释：办法鼓励商业银行通过衍生品等金融工具，对市场风险进行对冲。
五、操作风险加权资产计算1. 操作风险加权资产的计算方法：办法明确了操作风险加权资产的计算方法，包括基本指标法、标准化法和高级计量法。
2. 操作风险类型：办法将操作风险分为内部流程、人员、系统、外部事件等四类。
3. 操作风险控制：办法要求商业银行建立完善的操作风险管理体系，提高操作风险管理水平。
六、资本管理的内部监督与评估1. 资本管理组织架构：办法要求商业银行建立健全资本管理的组织架构，明确各部门的职责。
2. 资本管理流程：办法要求商业银行制定完善的资本管理流程，确保资本管理政策的贯彻执行。
商业银行资本充足率管理办法相关
商业银行资本充足率管理办法相关附件——附件1：资本定义一、核心资本实收资本：投资者按照章程或合同、协议的约定，实际投入商业银行的资本。
资本公积：包括资本溢价、接受的非现金资产捐赠准备和现金捐赠、股权投资准备、外币资本折算差额、关联交易差价和其他资本公积。
盈余公积：包括法定盈余公积、任意盈余公积以及法定公益金。
未分配利润：商业银行以前年度实现的未分配利润或未弥补亏损。
少数股权：在合并报表时，包括在核心资本中的非全资子公司中的少数股权，是指子公司净经营成果和净资产中不以任何直接或间接方式归属于母银行的部分。
二、附属资本重估储备：商业银行经国家有关部门批准，对固定资产进行重估时，固定资产公允价值与账面价值之间的正差额为重估储备。
若银监会认为，重估作价是审慎的，这类重估储备可以列入附属资本，但计入附属资本的部分不超过重估储备的70%。
一般准备：一般准备是根据全部贷款余额一定比例计提的，用于弥补尚未识别的可能性损失的准备。
优先股：商业银行发行的、给予投资者在收益分配、剩余资产分配等方面优先权利的股票。
可转换债券：商业银行依照法定程序发行的、在一定期限内依据约定条件可以转换成商业银行普通股的债券。
计入附属资本的可转换债券必须符合以下条件：1.债券持有人对银行的索偿权位于存款人及其他普通债权人之后，并不以银行的资产为抵押或质押；2.债券不可由持有者主动回售；未经银监会事先同意，发行人不准赎回。
长期次级债务：是指原始期限最少在五年以上的次级债务。
经银监会认可，商业银行发行的普通的、无担保的、不以银行资产为抵押或质押的长期次级债务工具可列入附属资本，在距到期日前最后五年，其可计入附属资本的数量每年累计折扣20%。
如一笔十年期的次级债券，第六年计入附属资本的数量为100%，第七年为80%，第八年为60%，第九年为40%，第十年为20%。
附件2：表内资产风险权重表项目权重a.现金类资产aa.库存现金 0%ab.黄金 0%ac.存放人民银行款项 0% b.对中央政府和中央银行的债权ba.对我国中央政府的债权 0%bb.对中国人民银行的债权 0%bc.对评级为AA-及以上国家和地区政府和中央银行的债权0% bd.对评级为AA-以下国家和地区政府和中央银行的债权100% c.对公用企业的债权(不包括下属的商业性公司)ca.对评级为AA-及以上国家和地区政府投资的公用企业的债权 50% cb.对评级为AA-以下国家和地区政府投资的公用企业的债权100% cc.对我国中央政府投资的公用企业的债权 50% cd. 对其他公用企业的债权100% d.对我国金融机构的债权da.对我国政策性银行的债权 0%db.对我国中央政府投资的金融资产管理公司的债权dba. 金融资产管理公司为收购国有银行不良贷款而定向发行的债券 0%dbb.对金融资产管理公司的其他债权100% dc.对我国商业银行的债权dca.原始期限四个月以内（含四个月） 0%dcb.原始期限四个月以上20% e.对在其他国家或地区注册金融机构的债权ea.对评级为AA-及以上国家或地区注册的商业银行或证券公司的债权 20% eb.对评级为AA-以下国家或地区注册的商业银行或证券公司的债权100% ec.对多边开发银行的债权 0%ed.对其他金融机构的债权 100% f.对企业和个人的债权fa. 对个人住房抵押贷款 50% fb. 对企业和个人的其他债权100% g.其他资产 100%附件3：表外项目的信用转换系数及表外项目的定义一、表外项目的信用转换系数项目信用转换系数等同于贷款的授信业务100%与某些交易相关的或有负债50%与贸易相关的短期或有负债20%承诺原始期限不足1年的承诺 0%原始期限超过1年但可随时无条件撤销的承诺 0%其他承诺50%信用风险仍在银行的资产销售与购买协议100%上述表外项目中：1.等同于贷款的授信业务，包括一般负债担保、远期票据承兑和具有承兑性质的背书。
商业银行资本充足率管理办法
商业银行资本充足率管理办法第一章总则第一条为了加强商业银行资本监管，确保商业银行稳健经营，维护银行业公平竞争，根据《中华人民共和国银行业监督管理法》、《中华人民共和国商业银行法》等法律法规，制定本办法。
第二条本办法适用于在中华人民共和国境内设立的商业银行。
第三条商业银行应当按照本办法规定，计算并披露其资本充足率。
第四条中国银行业监督管理委员会（以下简称银监会）负责商业银行资本充足率的监督管理。
第二章资本充足率的计算和披露第五条商业银行资本充足率，是指商业银行资本与风险加权资产的比率。
第六条商业银行资本，包括核心资本和附属资本。
第七条风险加权资产，是指商业银行在经营过程中面临的各种风险，按照一定的权重进行计算的资产。
第八条商业银行应当按照银监会规定的方法，计算其资本充足率。
第九条商业银行应当在每个季度结束后的一个月内，向银监会提交其资本充足率的计算结果和有关资料。
第十条商业银行应当在其年度报告中，披露其资本充足率及其计算方法。
第三章监督管理第十一条银监会应当对商业银行资本充足率进行定期检查和不定期抽查。
第十二条商业银行应当配合银监会的检查和抽查，提供真实、完整、准确的资料。
第十三条银监会可以根据商业银行资本充足率的计算结果和经营情况，采取必要的监管措施，包括但不限于：要求商业银行增加资本、减少风险加权资产、限制资产增长等。
第十四条商业银行资本充足率低于法定标准的，银监会可以要求商业银行制定整改计划，并在规定时间内达到标准。
第十五条商业银行未按照本办法规定计算和披露资本充足率的，银监会可以对其进行处罚，包括但不限于：罚款、吊销经营许可证等。
第四章附则第十六条本办法自发布之日起施行。
第十七条本办法由中国银行业监督管理委员会负责解释。
商业银行资本管理办法全文_规章制度_
商业银行资本管理办法全文商业银行应当符合本办法规定的资本充足率监管要求。
下面小编为大家精心搜集了关于商业银行资本管理办法的全文，欢迎大家参考借鉴，希望可以帮助到大家!第一章总则第一条为加强商业银行资本监管，维护银行体系稳健运行，保护存款人利益，根据《中华人民共和国银行业监督管理法》、《中华人民共和国商业银行法》、《中华人民共和国外资银行管理条例》等法律法规，制定本办法。
第二条本办法适用于在中华人民共和国境内设立的商业银行。
第三条商业银行资本应抵御其所面临的风险，包括个体风险和系统性风险。
第四条商业银行应当符合本办法规定的资本充足率监管要求。
第五条本办法所称资本充足率，是指商业银行持有的符合本办法规定的资本与风险加权资产之间的比率。
一级资本充足率，是指商业银行持有的符合本办法规定的一级资本与风险加权资产之间的比率。
核心一级资本充足率，是指商业银行持有的符合本办法规定的核心一级资本与风险加权资产之间的比率。
第六条商业银行应当按照本办法的规定计算并表和未并表的资本充足率。
第七条商业银行资本充足率计算应当建立在充分计提贷款损失准备等各项减值准备的基础之上。
第八条商业银行应当按照本办法建立全面风险管理架构和内部资本充足评估程序。
第九条中国银行业监督管理委员会(以下简称银监会)依照本办法对商业银行资本充足率、资本管理状况进行监督检查，并采取相应的监管措施。
第十条商业银行应当按照本办法披露资本充足率信息。
第二章资本充足率计算和监管要求第一节资本充足率计算范围第十一条商业银行未并表资本充足率的计算范围应包括商业银行境内外所有分支机构。
并表资本充足率的计算范围应包括商业银行以及符合本办法规定的其直接或间接投资的金融机构。
商业银行及被投资金融机构共同构成银行集团。
第十二条商业银行计算并表资本充足率，应当将以下境内外被投资金融机构纳入并表范围：(一)商业银行直接或间接拥有50%以上表决权的被投资金融机构。
(二)商业银行拥有50%以下(含)表决权的被投资金融机构，但与被投资金融机构之间有下列情况之一的，应将其纳入并表范围：1.通过与其它投资者之间的协议，拥有该金融机构50%以上的表决权。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
商业银行资本充足率管理办法相关附件——附件1：资本定义一、核心资本实收资本：投资者按照章程或合同、协议的约定，实际投入商业银行的资本。
资本公积：包括资本溢价、接受的非现金资产捐赠准备和现金捐赠、股权投资准备、外币资本折算差额、关联交易差价和其他资本公积。
盈余公积：包括法定盈余公积、任意盈余公积以及法定公益金。
未分配利润：商业银行以前年度实现的未分配利润或未弥补亏损。
少数股权：在合并报表时，包括在核心资本中的非全资子公司中的少数股权，是指子公司净经营成果和净资产中不以任何直接或间接方式归属于母银行的部分。
二、附属资本重估储备：商业银行经国家有关部门批准，对固定资产进行重估时，固定资产公允价值与账面价值之间的正差额为重估储备。
若银监会认为，重估作价是审慎的，这类重估储备可以列入附属资本，但计入附属资本的部分不超过重估储备的70%。
一般准备：一般准备是根据全部贷款余额一定比例计提的，用于弥补尚未识别的可能性损失的准备。
优先股：商业银行发行的、给予投资者在收益分配、剩余资产分配等方面优先权利的股票。
可转换债券：商业银行依照法定程序发行的、在一定期限内依据约定条件可以转换成商业银行普通股的债券。
计入附属资本的可转换债券必须符合以下条件：1.债券持有人对银行的索偿权位于存款人及其他普通债权人之后，并不以银行的资产为抵押或质押；2.债券不可由持有者主动回售；未经银监会事先同意，发行人不准赎回。
长期次级债务：是指原始期限最少在五年以上的次级债务。
经银监会认可，商业银行发行的普通的、无担保的、不以银行资产为抵押或质押的长期次级债务工具可列入附属资本，在距到期日前最后五年，其可计入附属资本的数量每年累计折扣20%。
如一笔十年期的次级债券，第六年计入附属资本的数量为100%，第七年为80%，第八年为60%，第九年为40%，第十年为20%。
附件2：表内资产风险权重表项目权重a.现金类资产aa.库存现金 0%ab.黄金 0%ac.存放人民银行款项 0%b.对中央政府和中央银行的债权ba.对我国中央政府的债权 0%bb.对中国人民银行的债权 0%bc.对评级为AA-及以上国家和地区政府和中央银行的债权0%bd.对评级为AA-以下国家和地区政府和中央银行的债权100%c.对公用企业的债权(不包括下属的商业性公司)ca.对评级为AA-及以上国家和地区政府投资的公用企业的债权 50%cb.对评级为AA-以下国家和地区政府投资的公用企业的债权100%cc.对我国中央政府投资的公用企业的债权 50%cd. 对其他公用企业的债权100%d.对我国金融机构的债权da.对我国政策性银行的债权 0%db.对我国中央政府投资的金融资产管理公司的债权dba. 金融资产管理公司为收购国有银行不良贷款而定向发行的债券 0%dbb.对金融资产管理公司的其他债权100%dc.对我国商业银行的债权dca.原始期限四个月以内（含四个月） 0%dcb.原始期限四个月以上20%e.对在其他国家或地区注册金融机构的债权ea.对评级为AA-及以上国家或地区注册的商业银行或证券公司的债权 20%eb.对评级为AA-以下国家或地区注册的商业银行或证券公司的债权100%ec.对多边开发银行的债权 0%ed.对其他金融机构的债权 100%f.对企业和个人的债权fa. 对个人住房抵押贷款 50%fb. 对企业和个人的其他债权100%g.其他资产 100%附件3：表外项目的信用转换系数及表外项目的定义一、表外项目的信用转换系数项目信用转换系数等同于贷款的授信业务100%与某些交易相关的或有负债50%与贸易相关的短期或有负债20%承诺原始期限不足1年的承诺 0%原始期限超过1年但可随时无条件撤销的承诺 0%其他承诺50%信用风险仍在银行的资产销售与购买协议100%上述表外项目中：1.等同于贷款的授信业务，包括一般负债担保、远期票据承兑和具有承兑性质的背书。
2.与某些交易相关的或有负债，包括投标保函、履约保函、预付保函、预留金保函等。
3.与贸易相关的短期或有负债，主要指有优先索偿权的装运货物作抵押的跟单信用证。
4.承诺中原始期限不足1年或可随时无条件撤销的承诺，包括商业银行的授信意向。
5.信用风险仍在银行的资产销售与购买协议，包括资产回购协议和有追索权的资产销售。
二、汇率、利率及其他衍生产品合约的风险资产汇率、利率及其他衍生产品合约，主要包括互换、期权、期货和贵金属交易。
这些合约按现期风险暴露法计算风险资产。
利率和汇率合约的风险资产由两部分组成：一部分是按市价计算出的重置成本，另一部分由账面的名义本金乘以固定系数获得。
不同剩余期限的固定系数如下表：项目利率汇率与黄金黄金以外的贵金属剩余期限不超过1年% % %1年以上，不超过5年 % % %5年以上% % %附件4：计算市场风险资本要求的标准法一、利率风险利率风险包括交易账户中的债券（固定利率和浮动利率债券、可转让存款证、不可转换优先股及按照债券交易规则进行交易的可转换债券）、利率及债券衍生工具头寸的风险。
利率风险的资本要求包括特定风险和一般市场风险的资本要求两部分。
1.特定风险特定风险的资本要求按以下五个等级逐渐增加：政府证券：%合格证券：（1）剩余期限为不超过6个月：%（2）剩余期限为6个月至24个月：%（3）剩余期限为24个月以上： %其他证券：%2.一般市场风险一般市场风险的资本要求由以下三部分组成：(1)每时段内加权多头和空头头寸可相互对冲的部分所对应的垂直资本要求；(2)不同时段间加权多头和空头头寸可相互对冲的部分所对应的横向资本要求；(3)交易账户的加权净多头或净空头头寸所对应的资本要求。
一般市场风险资本要求的计算采用到期日法。
时段的划分和各时段的风险权重见表一，时区的划分和匹配的风险权重见表二。
第一，各时段的头寸乘以相应的风险权重计算各时段的加权头寸；第二，各时段的加权多、空头头寸可相互对冲的部分乘以10%得出垂直资本要求；第三，各时段的加权多头头寸和加权空头头寸进行抵消得出各个时段的加权头寸净额；将在各时区内各时段的加权头寸净额之间的可相互对冲的部分乘以表二所列的第一组权重得出各个时区内的横向资本要求；第四，各时区内各时段的加权头寸净额进行抵消，得出各时区加权头寸净额；每两个时区加权头寸净额之间可相互对冲的部分乘以表二所列的第二组权重得出时区间的横向资本要求。
第五，各时期加权头寸净额进行抵消，得出整个交易账户的加权净多头或空头头寸所对应的资本要求。
表一：时段和权重息票利率不小于3% 息票利率小于3%℅风险权重假定的收益变化不长于1个月不长于1个月 %℅1至3个月1至3个月%℅3至6个月3至6个月%℅6至12个月 6至12个月 %℅1至2年至年%℅2至3年至年%℅3至4年至年%℅4至5年至年%℅5至7年至年%℅7至10年至年%℅10至15年至年%℅15至20年至年 %℅20年以上至12年%℅12至20年%℅20年以上%℅表二：时区和权重时区时段同一区内相邻区之间 1区和3区之间息票利率不小于3% 息票利率小于3%1区0-1个月 0-1个月 40% 40%100%1至3个月 1至3个月40% 40% 100%3至6个月 3至6个月40% 40% 100%6至12个月6至12个月 40% 40% 100% 2区1至2年至年30% 40% 100%2至3年至年30% 40% 100%3至4年至年30% 40% 100% 3区4至5年至年30% 40% 100%5至7年至年30% 40% 100%7至10年至年30% 40% 100%10至15年至年30% 40% 100%15至20年至年 30% 40% 100%20年以上至12年30% 40% 100%3.利率及债券衍生工具利率衍生工具包括受利率变化影响的衍生工具合约及资产负债表外工具，如：利率期货、远期利率协议、利率掉期及交叉货币掉期合约、利率期权及远期外汇头寸。
债券衍生工具包括债券期货和债券期权。
上述衍生工具应转换为基础工具，并按基础工具的特定风险和一般市场风险的方法计算资本要求。
利率和货币掉期、远期利率协议、远期外汇合约、利率期货及利率指数期货不必计算特定风险的资本要求；如果期货合约的基础工具是债券或代表债券组合的指数，则应根据发行人的信用风险计算特定风险资本要求。
二、股票风险股票风险是指交易账户中股票及股票衍生工具头寸的风险。
其中股票是指按照股票交易规则进行交易的所有金融工具，包括普通股（不考虑是否具有投票权）、可转换债券和买卖股票的承诺。
1.特定风险和一般市场风险特定风险的资本要求等于各不同市场中各类股票头寸绝对值之和乘以8%后所得各项数值之和。
一般市场风险对应的资本要求，等于各不同市场中各类股票净头寸（取绝对值）乘以8%后所得各项数值之和。
2.股票衍生工具包括股票和股票指数的远期、期货及掉期合约。
衍生工具要转换成基础工具，并按基础工具的特定风险和一般市场风险的方法计算资本要求。
三、外汇风险外汇风险是指外汇（包括黄金）及外汇衍生工具头寸的风险。
1.外汇风险的资本要求等于总净敞口头寸乘以8%。
总净敞口头寸等于以下两项之和：（1）外币资产组合（不包括黄金）的净多头头寸之和（净头寸为多头的所有币种的净头寸之和）与净空头头寸之和（净头寸为空头的所有币种的净头寸之和的绝对值）中的较大者；（2）黄金的净头寸。
2.外汇衍生工具要转换成基础工具，并按基础工具的方法计算市场风险资本要求。
四、商品风险适用于商品、商品远期、商品期货、商品掉期。
本办法所称的商品是指在或可以在二级市场买卖的实物产品，如：贵金属（不包括黄金）、农产品和矿物（包括石油）等。
1.商品风险对应的资本要求等于以下两项之和：（1）各项商品净头寸的绝对值之和乘以15%；（2）各项商品总头寸（多头头寸加上空头头寸的绝对值）之和乘以3%。
2.商品衍生工具要转换成名义商品，并按上述方法计算资本要求。
五、期权风险1.只购买期权的商业银行适用简易的计算方法。
（1）对于现货多头和看跌期权多头或现货空头和看涨期权多头, 资本要求等于期权合约对应的基础工具的市场价值乘以特定风险和一般市场风险资本要求比率之和，再减去期权溢价。
资本要求最低为零。
（2）对于看涨期权多头或看跌期权多头, 资本要求等于基础工具的市场价值乘以该基础工具的特定风险和一般市场风险资本要求比率之和与期权的市场价值两者中的较小者。
（3）基础工具特定风险和一般市场风险对应的资本要求按下表计算：基础工具特定风险比率一般市场风险比率表一规定的风险权重，按照剩余期限（固定利率）或下次重定利率日（浮动利率）来计算。
债券：政府℅合格（剩余期限）：剩余期限为6个月或以下℅剩余期限为6个月以上至24个月℅剩余期限为24个月以上℅其他℅利率℅股票℅℅外汇℅℅商品℅℅2.卖出期权的商业银行适用于得尔塔+ (Delta-plus)方法。