商业银行银行账户风险暴露分类指引（risk classification guidelines for bank account exposure in commercial banks）

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1、商业银行银行账户风险暴露分类指引（Riskclassificationguidelinesforbankaccountexposureincommercialbanks）Riskclassificationguidelinesforbankaccountexposureincommercialbanks(RevisedVersion)Chapter1GeneralProvisionsArticle1fortheimplementationoftheNewBaselCapitalAccord,theriskofexposureofbankaccountsisaccuratelyd

2、ivided.Referringtotheinternationalagreementonuniformcapitalmeasurementandcapitalstandards:therevisedframework,andtheactualsituationofChina'sbankingindustry,theguidelinesareformulated.ThesecondguidelineappliestobanksthatapplyfortheNewCapitalAccordcreditriskirb.Thethirdguidancereferstothebanka

3、ccountriskexposurereferstothebankaccountbythecounterpartycreditchangesintheinternalandexternalfinancialinstruments.ThebankaccountreferredtointhefourthGuidelinesreferstoallthefinancialinstrumentsthatarenotincludedinthetransactionaccountinandoutofthebank.Transactionaccountsinclude:Bankpropriet

4、aryandshort-termholdingsandtodaysafterthesaleorfinancialinstrumentstoprofitfromthesaleofthepositionoftheactualorexpectedpriceandinterestratespreads,otherchanges;heldforsalebythecustomerandmarketposition;whileholdingotherprojectsinordertoavoidtheriskoftradingaccountpositions.[methodsforcommer

5、cialbanks'capitaladequacyratiomanagement]Thefollowingfifthprinciplesshouldbefollowedinclassifyingtheriskexposureofbankaccounts:(1)theprincipleofmateriality.Theimportantbusinessandassetcategoryofbanksshouldbeclassifiedseparately,andthesmallerandlowerriskcanbesimplifiedormerged.(two)timeliness

6、principle.Accordingtothecustomercategoryandbusinesspractice,thebankshouldpromptlydeterminetheriskexposurecategoryofeachbusinessbankaccount.(three)theprincipleofcontinuity.Theriskexposureclassificationofbankaccountsshouldberelativelystable,andthestrictandprudentpoliciesandproceduresshouldbefo

7、llowedtoadjusttheriskexposureclassification.(four)theprincipleofcomprehensiveness.Allexposurestobankaccountsshouldbeclassifiedintoappropriatecategories.Sixthaccordingtothecharacteristicsofpotentialrisks,theriskofbankaccounts,toexposetheexposuretoso