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1、商业银行资本管理办法AdministrativeMeasuresfortheCapitalofCommercialBanks制定机关:国家金融监督管理总局发文字号:国家金融监督管理总局令第4号公布日期:2023.11.01施行日期:2024.01.01效力位阶:部门规章法规类别:银行综合规定IssuingAuthority:NationalAdministrationofFinancialRegulationDocumentNumber:OrderNo.4oftheNationalAdministrationofFinancialRegulationDateIssued:11-01-2023E
2、ffectiveDate:01-01-20241.evelofAuthority:DepartmentalRulesAreaofLaw:GeneralProvisionsonBankingAdministrativeMeasuresfortheCapitalofCommercialBanks(IssuedbyOrderNo.4oftheNationalAdministrationofFinancialRegulationonNovember1,2023,comingintoforceonJanuary1,2024)ChapterIGeneralProvisions商业银行资本管理办法(2023
3、年11月1日国家金融监督管理总局令第4号公布自2024年1月1日起施行)第一章总则Article1Tostrengthenthecapitalsupe,isionandadministrationofcommercialbanks,maintainthesafeandstableoperationofthebankingsystem,andprotecttheinterestsofdepositors,theseMeasuresaremadeinaccordancewiththeBankingSupervisionLawofthePeoplesRepublicofChina,theLawoft
4、hePeoplesRepublicofChinaonCommercialBanks,theRegulationofthePeoplesRepublicofChinaontheAdministrationofForeign-fundedBanks,andotherrelevantlawsandregulations.Article2TheseMeasuresshallapplytocommercialbankslegallyestablishedwithintheterritoryofthePeoplesRepublicofChina.第一条为加强商业银行资本监管,维护银行体系安全、稳健运行,保
5、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依法设立的商业银行。Article 3 Commercialbanksshallensurethattheircapitalisabletoresistrisksfacingthem,includingindividualrisksandsystemicrisks.Article 4 Commercialbanksshallmeetthecapitaladequacyratioregulationrequirementsinthes
6、eMeasures.Systemicallyimportantbanksshallalsocomplywiththeadditionalregulatorycapitalrequirementsspecifiedinrelevantmeasures.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。第四条商业银行应符合本办法规定的资本监管要求。系统重要性银行应同时符合相关办法规定的附加资本监管要求。Article5Regulatorycapitalindicatorsincludecapitaladequacyratioandleverageratio.Forthepurpos
7、eoftheseMeasures,“capitaladequacyratio,meanstheratioofacommercialbanksnetcapital,heldincompliancewiththeseMeasures,toitsrisk-weightedassets.ttTier1capitaladequacyratio,meanstheratioofacommercialbanksnetTier1capital,heldincompliancewiththeseMeasures,toitsrisk-weightedassets.“CoreTier1capitaladequacyr
8、atio“meanstheratioofacommercialbanksnetCoreTier1capital,heldincompliancewiththeseMeasures,toitsrisk-weightedassets.LeverageratiomeanstheratioofthenetTier1capitalheldbyacommercialbankthatcomplieswiththeseMeasurestotheadjustedbalanceofon-andoff-balancesheetassets.Article6Commercialbanksaresubjecttodif
9、ferentiatedregulatorycapitalrequirementsinaccordancewiththeinstitutionalcategorizationstandardsspecifiedintheseMeasures.Amongthem,AGroup1or2commercialbankshallmeettheregulatoryprovisionsofeachchapterandcorrespondingannexesoftheseMeasures;aGroup3commercialbankshallmeettheregulatoryprovisionsofAnnex23
10、totheseMeasures.第五条资本监管指标包括资本充足率和杠杆率。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净额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净额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净额与风险加权资产之间的比率。杠杆率,是指商业银行持有的、符合本办法规定的一级资本净额与调整后表内外资产余额之间的比率。第六条商业银行应按照本办法规定的机构档次划分标准,适用差异化的资本监管要求。其中,第一档和第二档商业银行应满足本办法各章节和相应附件的监管规定,第三档商业银
11、行应满足本办法附件23的监管规定。(1)Group1commercialbankmeansacommercialbankthatmeetsanyofthefollowingconditions:(一)第一档商业银行是指符合以下任一条件的商业银行:(a)Thebalanceofon-andoff-balancesheetassetsadjustedforconsolidationis5(X)billionyuanormore.1.并表口径调整后表内外资产余额5000亿元人民币(含)以上。(b)Thebalanceofoverseasclaimsanddebtsis30billionyuanorm
12、oreand10%ormoreofthebalanceofon-andoff-balance2.境外债权债务余额300亿元人民币(含)以上且占并表口径调整后表内外资产余额的10%(含)以上。sheetassetsadjustedforconsolidation.(2) Group2commercialbankmeansacommercialbankthatmeetsanyofthefollowingconditions:(a) Thebalanceofon-andoff-balancesheetassetsadjustedforconsolidationis10billionyuanormor
13、e,anddoesnotmeettheconditionsforaGroup1commercialbank.(b) Thebalanceofon-andoff-balancesheetassetsadjustedforconsolidationislessthan10billionyuan,butthebalanceofoverseasclaimsanddebtsismorethan0.(二)第二档商业银行是指符合以下任一条件的商业银行:1.并表口径调整后表内外资产余额100亿元人民币(含)以上,且不符合第一档商业银行条件。2.并表口径调整后表内外资产余额小于100亿元人民币但境外债权债务余额
14、大于Oo(3),Group3commercialbankmeansacommercialbankofwhichthebalanceofon-andoff-balancesheetassetsadjustedforconsolidationislessthan10billionyuan,andthebalanceofoverseasclaimsanddebtsis0.(三)第三档商业银行是指并表口径调整后表内外资产余额小于100亿元人民币且境外债权债务余额为0的商业银行。Theadjustedbalanceofon-andoff-balancesheetassetsiscalculatedina
15、ccordancewithArticle23oftheseMeasures.调整后表内外资产余额按照本办法第二十三条的规定计算。nOverseasclaimsanddebtsmeansthesumoftheoverseasclaimsanddebtsofthebank.Overseasclaimsmeansthefinaloverseasclaims,whicharethedirectoverseasclaimsheldbythebankagainstthegovernments,centralbanks,publicsectorentities,financialinstitutions,n
16、on-financialinstitutions,andindividualsofothercountriesorregions,lesstheexposurestoatransfertoChina;overseasdebtsmeansthedebtsowedbythebanktothegovernments,centralbanks,publicsectorentities,financialinstitutions,non-financialinstitutions,andindividualsofothercountriesorregions.TheNationalAdministrat
17、ionofFinancialRegulation(NAFR)hasthepowertoadjusttheaboveinstitutionalcategorizationstandardsingoodtimebasedontheoverallsituationofthebankingindustry.TheNAFRanditslocalofficeshavethepowertorecategorizeabankbasedonitsoperation,management,risklevel,andotherconditions,inlightofregulatoryjudgments.Artic
18、le 7 Theregulatorycapitalmetricsforacommercialbankshallbecalculatedonthebasisoffullysettingasideloanlossprovisionsandotherimpairmentprovisions.Article 8 CommercialbanksshallestablishacomprehensiveriskmanagementframeworkandaninternalcapitaladequacyassessmentprocessaccordingtotheseMeasures.境外债权债务,是指银行
19、境外债权和境外债务之和,其中境外债权是指银行持有的对其他国家或地区政府、中央银行、公共部门实体、金融机构、非金融机构和个人的直接境外债权扣除转移回境内的风险敞口之后的最终境外债权;境外债务是指银行对其他国家或地区政府、中央银行、公共部门实体、金融机构、非金融机构和个人的债务。国家金融监督管理总局有权根据银行业整体情况适时调整上述机构档次划分标准。国家金融监督管理总局及其派出机构有权根据单家银行经营管理和风险水平等情况,结合监管判断调整其所属的机构档次。第七条商业银行资本监管指标计算应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。第八条商业银行应按照本办法建立全面风险管理架构和内部资本充足
20、评估程序。Article 9 TheNAFRanditslocalofficesshallconductsupervisoryinspectionsontheregulatorycapitalmetricsandcapitalmanagementstatusofcommercialbanksandadoptcorrespondingregulatorymeasuresaccordingtotheseMeasures.第九条国家金融监督管理总局及其派出机构依照本办法对商业银行资本监管指标、资本管理状况进行监督检查,并采取相应的监管措施。Article10Commercialbanksshalld
21、iscloseinformationinaccordancewiththerequirementsoftheseMeasures.ChapterIlCalculationandRegulatoryRequirementsforRegulatoryCapitalMetricsSection1CalculationScopeofRegulatoryCapitalMetricsArticle 11 Thecalculationoftheunconsolidatedregulatorycapitalmetricsofacommercialbankshallcoveralldomesticandover
22、seasbranchofficesofthecommercialbank.ThecalculationoftheconsolidatedregulatorycapitalmetricsshallcoverthecommercialbankandthefinancialinstitutionsinwhichthecommercialbankdirectlyorindirectlyinvestsandthatcomplieswiththeseMeasures(hereinafterreferredtoasthe“investees).Acommercialbankanditsinvesteesto
23、getherformabankinggroup.Article 12 Whencalculatingtheconsolidatedregulatorycapitalmetrics,acommercialbankshallconsolidatethefollowingdomesticandoverseasinvestees:第十条商业银行应按照本办法要求进行信息披第二章资本监管指标计算和监管要求第一节资本监管指标计算范围第H-一条商业银行未并表资本监管指标的计算范围应包括商业银行境内外所有分支机构。并表资本监管指标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
24、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监管指标,应将以下境内外被投资金融机构纳入并表范围:(1) Aninvesteeinwhichthecommercialbankdirectlyorindirectlyholdsmorethan50%ofvotingrights.(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。(2) Aninvesteeinwhichthecommercialbankholds50%orlessofthevotingrights,butcancontrolmorethan50%ofitsvotingrightsthroughanagre
25、ementwithanotherholderofvotingrights.(3) Aninvesteeinwhichthecommercialbankholds50%orlessofthevotingrights,butbasedonthefollowingfactsandcircumstances,thevotingrightsheldbythecommercialbankaresufficienttoenableittodominatetherelevantactivitiesoftheinvestee:(一)商业银行拥有50%以下(含)表决权的被投资金融机构,但通过与其他表决权持有人之间
26、的协议能够控制50%以上表决权的。(三)商业银行拥有50%以下(含)表决权的被投资金融机构,但综合考虑下列事实和情况后,判断商业银行持有的表决权足以使其有能力主导被投资金融机构相关活动的:(a) Thevotingrightsheldbycommercialbanksasopposedtothoseheldbyotherinvestorsandthespreadofvotingrightsheldbyotherinvestors.(b) Thepotentialvotingrightsoftheinvesteeheldbythecommercialbankandanotherinvestor,
27、suchasconvertible1 .商业银行持有的表决权相对于其他投资方持有的表决权份额的大小,以及其他投资方持有表决权的分散程度。2 .商业银行和其他投资方持有的被投资金融机构的潜在表决权,如可转换公司债券、可执行认股权证等。corporatebondsandexercisablewarrants.(c) Rightsarisingfromothercontractualarrangements.(d) Otherrelevantfactsandcircumstancessuchasthepastexerciseofvotingrightsoftheinvestee.3.其他合同安排产生
28、的权利。4.被投资金融机构以往的表决权行使情况等其他相关事实和情况。(4)Aninvesteewhichisactuallycontrolledbythecommercialbankasprovedbyotherevidence.Controlmeansthataninvestorhaspowerovertheinvestee,enjoysvariablereturnbyparticipatingintheinvesteesrelevantactivities,andhastheabilitytouseitspowerovertheinvesteetoaffecttheamountofretu
29、rn.(四)其他证据表明商业银行实际控制被投资金融机构的情况。控制,是指投资方拥有对被投资方的权力,通过参与被投资方的相关活动而享有可变回报,并且有能力运用对被投资方的权力影响其回报金额。Article13Underanyofthefollowingcircumstances,investeesinwhichacommercialbankdoesnothavethemajorityofvotingrightsorcontrolshallbeincludedinthecalculationofconsolidatedregulatorycapitalmetrics:(1) Severalinve
30、steesoperatebusinessofthesamenature,andtheoverallriskassociatedwiththemissufficienttohaveasignificantimpactonthefinancialconditionandrisklevelofthebankinggroup,althoughtheassetsizeofeachofthemonlyaccountsforasmallproportionoftheoverallassetsizeofthebankinggroup;or(2) Thedamageorlosscausedbythecompli
31、anceriskorreputationalriskarisingintheinvesteesissufficienttohaveasignificantimpactonthereputationofthebankinggroup.Article14InsurancecompanieswhichmeettheprovisionsofArticle12or13oftheseMeasuresshallnoibeconsolidated.第十三条商业银行未拥有被投资金融机构多数表决权或控制权,具有下列情况之一的,应纳入并表资本监管指标计算范围:(一)具有业务同质性的多个金融机构,虽然单个金融机构资产
32、规模占银行集团整体资产规模的比例较小,但该类金融机构总体风险足以对银行集团的财务状况及风险水平造成重大影响。(二)被投资金融机构所产生的合规风险、声誉风险造成的危害和损失足以对银行集团的声誉造成重大影响。第十四条符合本办法第十二条、第十三条规定的保险公司不纳入并表范围。Whenacommercialbankcalculatesconsolidatedregulatorycapitalmetrics,itshalldeductcapitalinvestmentsinaninsurancecompanyinaccordancewiththemethodsunderArticles37and38of
33、theseMeasures.商业银行计算并表资本监管指标,应按照本办法第三十七条、第三十八条规定的方法扣除对保险公司的资本投资。Whenacommercialbankcalculatesunconsolidatedregulatorycapitalmetrics,itshalldeductcapitalinvestmentsinaninsurancecompanyinaccordancewiththemethodsunderArticle16oftheseMeasures.商业银行计算未并表资本监管指标,应按照本办法第十六条的规定扣除对保险公司的资本投资。Article15Aninvestee
34、inwhichacommercialbankholdsmorethan50%ofvotingrightsorholdscontrolmaybeexcludedfromconsolidationifitfallsunderanyofthe第十五条商业银行拥有被投资金融机构50%以上表决权或对被投资金融机构的控制权,但被投资金融机构处于以下状态之一的,可不纳入并表范围:followingcircumstances:(1) Ithasbeencloseddownordeclaredbankrupt;(2) Ithasenteredtheliquidationprocessforitsterminat
35、ion;or(3) Itisanoverseasinvesteewhosecapitalmovementisrestrictedfortheforeignexchangecontrolinthehostcountryorasaresultofanyunexpectedevent.Acommercialbankshalldeductcapitalinvestmentsinaninvesteethatfallsunderthecircumstancesspecifiedintheprecedingparagraphfromeachtierofitscapital.Iftheinvesteehasa
36、capitaldeficit,suchdeficitshallalsobededucted.Article16Whencalculatingtheunconsolidatedregulatorycapitalmetrics,acommercialbankshalldeductallcapitalinvestmentsinfinancialinstitutionswhichmeettheprovisionsofArticles12and13oftheseMeasuresfromeachtierofcapital.Ifsuchfinancialinstitutionshaveacapitaldef
37、icit,suchdeficitshallalsobededucted.(一)已关闭或已宣布破产。(二)因终止而进入清算程序。(三)受所在国外汇管制及其他突发事件的影响,资金调度受到限制的境外被投资金融机构。商业银行应从各级资本中对应扣除对有前款规定情形的被投资金融机构的资本投资。若被投资金融机构存在资本缺口,还应扣除相应的资本缺口。第十六条商业银行计算未并表资本监管指标,应从各级资本中对应扣除其对符合本办法第十二条和第十三条规定的金融机构的所有资本投资。若这些金融机构存在资本缺口,还应扣除相应的资本缺口。Article17Commercialbanksshallestablishintern
38、alrulesforthecalculationofconsolidatedandunconsolidatedregulatorycapitalmetricsaccordingtotheseMeasures.Toadjustthecalculationofconsolidatedorunconsolidatedregulatorycapitalmetrics,acommercialbankshallprovidereasonsandfileareportonsuchadjustmentwiththeNAFRoritslocalofficeinatimelymanner.Article18The
39、NAFRanditslocalofficesshallhavethepowertodetermineandadjustthecalculationoftheconsolidatedregulatorycapitalmetricsofacommercialbankonthebasisofchangesintheequitystructure,typeofbusinessandriskstatusofthebankanditssubsidiaries.Section2FormulasforCalculationofRegUIatoryCapitalMetricsArticle19Theformul
40、asforcalculatingthecapitaladequacyratiosofacommercialbankis:第十七条商业银行应根据本办法制定并表和未并表资本监管指标计算内部制度。商业银行调整并表和未并表资本监管指标计算范围的,应说明理由并及时向国家金融监督管理总局或其派出机构报告。第十八条国家金融监督管理总局及其派出机构有权根据商业银行及其附属机构股权结构变动、业务类别及风险状况确定和调整其并表资本监管指标的计算范围。第二节资本监管指标计算公式第十九条商业银行资本充足率计算公式为:资本充足率总费本-对应资本扣除项xl。风险加权资产资本充足率总资本一对应资本扣除项风险加权资产100%
41、一级资本充足率=T资本-对应资本扣除九1。风险加权资产一级资本充足率一级资本一对应资本扣除项风险加权资产核心一级资本充足率核心一级资本一对应资本扣除项风险加权费产X100%急铲区I。%第二十条商业银行杠杆率计算公式为:Article 20 Theformulaforcalculatingtheleverageratioofacommercialbankis:杠杆率一级*本一一级*本扣除项&整后表内外资产余X100%杠杆隼一线资本一一或资本扣除项蠲/后表内外1t产余o%Article 21 ThetotalcapitalofacommercialbankincludesTier1capitala
42、ndTier2capital.Amongthem,Tier1capitalincludesCoreTier1capitalandotherTier1capital.CommercialbanksshallcalculateeachtierofcapitalanddeductionsaccordingtotheprovisionsofChapterIIIoftheseMeasures.第二H-一条商业银行总资本包括一级资本和二级资本。其中,一级资本包括核心一级资本和其他一级资本。商业银行应按照本办法第三章的规定计算各级资本和扣除项。Article 22 Therisk-weightedasset
43、sofacommercialbankincludecreditrisk-weightedassets,marketrisk-weightedassetsandoperationalrisk-weightedassets.Commercialbanksshallmeasuretheircreditrisk-weightedassets,marketrisk-weightedassetsandoperationalrisk-weightedassetsaccordingtotheprovisionsofChaptersIV,VandVIoftheseMeasures,respectively.第二
44、十二条商业银行风险加权资产包括信用风险加权资产、市场风险加权资产和操作风险加权资产。商业银行应按照本办法第四章、第五章和第六章的规定分别计量信用风险加权资产、市场风险加权资产和操作风险加权资产。Article23Theformulaforcalculatingacommercialbanksadjustedbalanceofon-andoff-balancesheetassetsis:Adjustedbalanceofon-andoff-balancesheetassets=adjustedbalanceofon-balancesheetassets(excludingon-balancesh
45、eetderivativeinstrumentsandsecuritiesfinancingtransactions)+balanceofderivativeinstrumentassets+balanceofsecuritiesfinancingtransactionassets+adjustedbalanceofoff-balancesheetitems-Tier1capitaldeductionsTheTier1capitaldeductionsmadefromtheadjustedbalanceofon-andoff-balance-sheetassetsshallnotinclude
46、the第二十三条商业银行调整后表内外资产余额计算公式为:调整后表内外资产余额=调整后表内资产余额(不包括表内衍生工具和证券融资交易)+衍生工具资产余额+证券融资交易资产余额+调整后表外项目余额-一级资本扣除项从调整后表内外资产余额中扣减的一级资本扣除项不包括商业银行因自身信用风险变化导致其负债公允价值变化带来的未实现损益。unrealizedgainsandlossesresultingfromchangesinthefairvalueofitsliabilitiesduetochangesinthecommercialbankscreditrisk.Theadjustedbalanceofo
47、n-andoff-balancesheetassetsiscalculatedinaccordancewithAnnex19totheseMeasures.调整后表内外资产余额按照本办法附件19规定的方法计算。Article24Whencalculatingtheadjustedbalanceofon-andoff-balance-sheetassets,acommercialbankshallnotconsidercreditriskmitigationfactorssuchascollateral,guaranteesandcreditderivativeinstruments,unlessasotherwiseprovidedforinAnnex19totheseMeasures.第二十四条商业银行在计算调整后表内外资产余额时,除本办法附件19另有规定外,不考虑抵质押品、保证和信用衍生工具等信用风险缓释因素。Section3RegulatoryCapitalRequirements