內地發布商業銀行資本管理辦法 對計入資本淨額損失準備設置兩年過渡期
國家金融監管總局發布《商業銀行資本管理辦法》,於明年起正式實施。該辦法規定,商業銀行核心一級資本充足率不得低於5%;一級資本充足率不得低於6%;資本充足率不得低於8%。除該資本充足率監管要求外,商業銀行的槓桿率不得低於4%。
該辦法明確,對計入資本淨額的損失準備設置兩年過渡期;過渡期內,商業銀行應分別計算貸款損失準備和非信貸資產損失準備。
過渡期安排包括:對計入資本淨額的損失準備設置兩年過渡期,其間逐步提高非信貸資產損失準備最低要求,推動商業銀行合理增提損失準備,平滑對資本淨額的影響。對信息披露設置五年過渡期,過渡期內商業銀行根據所屬檔次、系統重要性程度和上市情況,適用不同的信息披露要求,穩妥開展信息披露工作,穩步提高信息透明度和市場約束力。
對於貸款損失準備,最低要求為不良貸款餘額100%對應的損失準備;對於非信貸資產損失準備,最低要求第一年為非信貸不良資產餘額50%對應的損失準備,第二年為75%,第三年起為100%,強調存在缺口的銀行應制定達標規劃,經董事會批准後,於明年6月底前報金融監管總局或其派出機構並認真執行,每半年報告達標進展。
此外,金監局黨委召開擴大會議,要求推動出台系列制度文件,加快補齊制度短板。全面強化「五大監管」,探索構建中國特色金融監管體系的「四梁八柱」,大力推進金融強國建設。堅決懲治重大違法違規行為。嚴厲打擊非法金融活動。加大稽查檢查力度,切實增強監管震懾力和權威性。(ta/w)
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