| Order of the China Banking Regulatory Commission | | 中國銀監會令 |
| (No. 1 [2015]) | | （2015年第1號） |
| The Measures for the Administration of the Leverage Ratio of Commercial Banks (Revision), as adopted at the 18th chairman's meeting of the China Banking Regulatory Commission in 2014, are hereby issued, and shall come into force on April 1, 2015. | | 《商業銀行杠杆率管理辦法（修訂）》已經中國銀監會2014年第18次主席會議通過。現予公布，自2015年4月1日起施行。 |
| Chairman: Shang Fulin | | 主席：尚福林 |
| January 30, 2015 | | 2015年1月30日 |
| Measures for the Administration of the Leverage Ratio of Commercial Banks (Revision) | | 商業銀行杠杆率管理辦法（修訂） |
| | |
| Chapter I General Provisions | | 第一章 總則 |
| Article 1 For purposes of effectively controlling the leverage ratio of commercial banks and maintaining the safe and stable operation of commercial banks, these Measures are developed pursuant to the Banking Supervision Law of the People's Republic of China and the Law of the People's Republic of China on Commercial Banks. | | 第一條 為有效控制商業銀行杠杆化程度，維護商業銀行安全、穩健運行，根據《中華人民共和國銀行業監督管理法》和《中華人民共和國商業銀行法》，制定本辦法。 |
| Article 2 These Measures shall apply to commercial banks lawfully formed within the territory of the People's Republic of China, including Chinese-funded banks, wholly foreign-funded banks and Chinese-foreign equity joint venture banks. | | 第二條 本辦法適用于在中華人民共和國境內依法設立的商業銀行，包括中資銀行、外商獨資銀行和中外合資銀行。 |
| Article 3 For the purpose of these Measures, the term “leverage ratio” refers to the ratio between a commercial bank's net Tier-1 capital which conforms to relevant provisions and the balance of its on- and off-balance-sheet assets after adjustment. | | 第三條 本辦法所稱杠杆率，是指商業銀行持有的、符合有關規定的一級資本淨額與商業銀行調整後的表內外資產余額的比率。 |
| Article 4 The leverage ratio of a commercial bank shall not be lower than 4%, consolidated or unconsolidated. | | 第四條 商業銀行並表和未並表的杠杆率均不得低于4%。 |
| Article 5 The China Banking Regulatory Commission (“CBRC”) and its local offices shall oversee and inspect the leverage ratio of commercial banks and the management thereof pursuant to these Measures. | | 第五條 中國銀監會及其派出機構按照本辦法規定對商業銀行的杠杆率及其管理狀況實施監督檢查。 |
| Article 6 The CBRC shall continuously monitor the overall leverage ratio of the banking sector and strengthen analysis and prevention of systematic risk in the sector. | | 第六條 中國銀監會對銀行業的整體杠杆率情況進行持續監測，加強對銀行業系統性風險的分析與防範。 |
| Chapter II Calculation of Leverage Ratio | | 第二章 杠杆率的計算 |
| Article 7 The formula for calculating the leverage ratio of a commercial bank is as follows: | | 第七條 商業銀行杠杆率的計算公式為： |
| Article 8 Tier 1 capital and the deductions thereof shall be those defined in the Administrative Measures for the Capital of Commercial Banks (for Trial Implementation). | | 第八條 一級資本和一級資本扣減項為《商業銀行資本管理辦法（試行）》所定義的一級資本和一級資本扣減項。 |
| Article 9 The formula for calculating the balance of on- and off-balance-sheet assets after adjustment is as follows: | | 第九條 調整後的表內外資產余額的計算公式如下所示： |
| Balance of on- and off-balance-sheet assets after adjustment = Balance of on-balance-sheet assets after adjustment (excluding on-balance-sheet derivatives and securities margin trading) + Balance of derivative assets + Balance of securities margin trading assets + Balance of off-balance-sheet items after adjustment - Tier 1 capital deductions | | 調整後的表內外資產余額＝調整後的表內資產余額（不包括表內衍生產品和證券融資交易）+衍生產品資產余額+證券融資交易資產余額+調整後的表外項目余額－一級資本扣減項 |
| The Tier 1 capital deductions made from the balance of on- and off-balance-sheet assets after adjustment shall not include the unrealized gains and losses resulting from changes in the fair value of liabilities due to changes in the commercial bank's own credit risk. | | 從調整後的表內外資產余額中扣除的一級資本扣減項不包括商業銀行因自身信用風險變化導致其負債公允價值變化帶來的未實現損益。 |
| | |
| Article 10 When calculating the balance of on- and off-balance-sheet assets after adjustment, a commercial bank shall not consider credit risk mitigation factors such as collateral, warranty and credit derivatives, unless as otherwise provided for in these Measures. | | 第十條 商業銀行在計算調整後的表內外資產余額時，除本辦法另有規定外，不考慮抵質押品、保證和信用衍生產品等信用風險緩釋因素。 |
| Article 11 The balance of on-balance-sheet assets after adjustment shall be the balance of on-balance-sheet assets after deducting the reserves set aside for relevant assets or adjusting accounting estimates. | | 第十一條 調整後的表內資產余額為扣減針對相關資產計提的准備或會計估值調整後的表內資產余額。 |
| Article 12 The balance of derivative assets shall be calculated by the approach specified in Annex 1 to these Measures. | | 第十二條 衍生產品資產余額按照本辦法附件1列示的方法計算。 |
| Article 13 The balance of securities margin trading assets shall be calculated by the approach specified in Annex 2 to these Measures. | | 第十三條 證券融資交易資產余額按照本辦法附件2列示的方法計算。 |
| Article 14 The balance of on- and off-balance-sheet assets after adjustment shall be calculated as follows: | | 第十四條 調整後的表外項目余額按照如下方式計算： |
| (1) The credit conversion factor for commitments which are unconditionally cancellable at any time among off-balance-sheet items shall be 10%. | | （一）表外項目中可隨時無條件撤銷的貸款承諾按照10%的信用轉換系數計算。 |
| (2) The credit conversion factor for other off-balance sheet itemsshall be that calculated by the credit risk-weighted approach as mentioned in the Administrative Measures for the Capital of Commercial Banks (for Trial Implementation). | | （二）其他表外項目按照《商業銀行資本管理辦法（試行）》規定的信用風險權重法表外項目信用轉換系數計算。 |
| Commitments which are unconditionally cancellable at any time refer to commitments which, as having been specified by a commercial bank in the agreement in writing, can be unconditionally cancelled at any time without any prior notice or can be effectively automatically cancelled when the borrower's credit standing deteriorates and will not give rise to any dispute or litigation or increase costs for the bank after cancellation. | | 可隨時無條件撤銷的貸款承諾是指商業銀行在協議中書面列明，無需事先通知、有權隨時撤銷，或由于借款人的信用狀況惡化，可以有效自動撤銷，而且撤銷不會引起糾紛、訴訟或給銀行帶來成本的承諾。 |
| Article 15 When calculating the consolidated leverage ratio, a commercial bank shall determine the scope of consolidation and the computation approach according to relevant provisions of the Administrative Measures for the Capital of Commercial Banks (for Trial Implementation) on the calculation of consolidated capital adequacy ratio. | | 第十五條 商業銀行計算並表杠杆率時，並表範圍和計算方式依據《商業銀行資本管理辦法（試行）》中關于計算並表資本充足率的相關規定執行。 |
| Chapter III Disclosure Requirements | | 第三章 披露要求 |
| Article 16 Domestic and overseas listed commercial banks, and other unlisted commercial banks whose consolidated total assets exceeded 1000 billion yuan at the end of the last year shall disclose relevant information about leverage ratio in accordance with the following requirements and Annex 3 to these Measures: | | 第十六條 境內外已經上市的商業銀行，以及未上市但上一年年末並表總資產超過1萬億元人民幣的其他商業銀行應當按照下列要求和本辦法附件3的規定，披露杠杆率相關信息： |
| (1) Disclosing relevant information about leverage ratio using the Template 1 and Template 2 in Annex 3 to these Measures in their semi-annual and annual financial reports, or providing web links to the aforesaid information in their semi-annual and annual financial reports. | | （一）在半年度和年度財務報告中按照本辦法附件3的模板一和模板二披露杠杆率相關信息，或在半年度和年度財務報告中提供查閱上述信息的網址鏈接。 |
| (2) Disclosing at least leverage ratio, net Tier 1 capital and balance of adjusted on- and off-balance-sheet assets in their quarterly financial reports, and disclosing data for the previous three quarters in addition to that for the reporting period. | | （二）在季度財務報告中至少披露杠杆率水平、一級資本淨額和調整後的表內外資產余額等信息。除披露當期數據外，商業銀行應當同時披露前3個季度的數據。 |
| (3) Explaining changes in leverage ratio during the periods, main factors contributing to such changes, and discrepancies between relevant balance sheet items and relevant leverage ratio items as mentioned in these Measures. | | （三）對杠杆率的各期變化、影響杠杆率變化的主要因素、相關資產負債表項目與本辦法規定的杠杆率相關項目之間的差異等做出說明。 |
| Article 17 A commercial bank other than those mentioned in Article 16 shall disclose leverage ratio information in its financial reports or on its website at the financial report disclosure frequency at the minimum. | | 第十七條 除第十六條規定的商業銀行外，其他商業銀行應當至少按照發布財務報告的頻率，在財務報告中或銀行網站披露杠杆率信息。 |
| A commercial bank other than those mentioned in Article 16 shall, at the minimum, disclose leverage ratio, net Tier 1 capital and balance of on- and off-balance sheet assets after adjustment. | | 其他商業銀行應當至少披露杠杆率水平、一級資本淨額和調整後的表內外資產余額等信息。 |
| Where a commercial bank cannot disclose such information for special reasons, it shall apply to the CBRC or the local office thereof for postponement at least 15 working days beforehand. | | 商業銀行因特殊原因不能按時披露的，應當至少提前十五個工作日向銀監會或其派出機構申請延遲。 |
| Chapter IV Supervision and Administration of Leverage Ratio | | 第四章 杠杆率的監督管理 |
| Article 18 The board of directors of a commercial bank shall undertake ultimate responsibility for leverage ratio management, while the senior management shall be responsible for the execution of leverage ratio management. | | 第十八條 商業銀行董事會承擔杠杆率管理的最終責任，商業銀行高級管理層負責杠杆率管理的實施工作。 |
| ．．．．．． | | ．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您現在要進入的是北大法律英文網會員專區，如您是我們英文用戶可直接 登錄，進入會員專區查詢您所需要的信息；如您還不是我們 的英文用戶，請注冊並交納相應費用成為我們的英文會員 。如有問題請來電咨詢；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | |
| | | |