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內地發布商業銀行金融資產風險分類辦法 7月起施行
中國銀保監會和人民銀行發布《商業銀行金融資產風險分類辦法》,將於7月1日起施行。 該辦法對金融資產風險分類、重組資產的風險分類提出要求,加強銀行風險分類管理;進一步細化重組概念,將重組觀察期由至少六個月延長到至少一年,有利於推動債務重組順利進行。 同時,要求商業銀行應對表內承擔信用風險的金融資產進行風險分類,應至少每季度對全部金融資產進行一次風險分類。金融資產按照風險程度分為五類,分別為正常類、關注類、次級類、可疑類、損失類,後三類合稱不良資產;要求商業銀行應對重組資產設置重組觀察期,觀察期應至少包含連續兩個還款期,不得低於一年。 該辦法明確規定,金融資產逾期後應至少歸為關注類,逾期超過90天、270天應至少歸為次級類、可疑類,逾期超過360天應歸為損失類。辦法實施後,逾期超過90天的債權,即使抵押擔保充足,也應歸為不良。 中國銀保監和人行有關部門負責人表示,該辦法要求商業銀行對非零售金融資產進行風險分類時,應以評估債務人的履約能力為中心,債務人在該行債權超過10%分類為不良的,該債務人在該行所有債權均應分類為不良;債務人在所有銀行的債務中,逾期超過90天的債務已經超過20%的,各銀行均應將其債務歸為不良。 該負責人還表示,對於不良資產,商業銀行可依據單筆資產的擔保緩釋程度,將同一非零售債務人名下的不同債務分為次級類、可疑類或損失類。對於零售資產,考慮到業務種類差異、抵押擔保等因素影響,銀行也可對單筆資產進行風險分類。
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