中国人民银行关于印发《银行贷款损失准备计提指引》的通知

中国人民银行各分行、营业管理部，各政策性银行、国有独资商业银行、股份制商业银行：

　　为了增强银行抵御风险的能力，鼓励银行逐步与国际通行标准接轨，配合《贷款风险分类指导原则》的实施，经商财政部同意，中国人民银行制定了《贷款损失准备计提指引》（以下简称《指引》）。各银行应根据《指引》规定，及时足额提取各类贷款损失准备。

　　国内银行无法一次提足贷款损失准备的，应根据自身的经营情况，制定贷款损失准备的计提及核销方案，采取分年平均或逐年递增（递减）的方式，分年逐步提足各类准备，但最晚不超过2005年。各银行制定的贷款损失准备分年计提及核销方案应上报中国人民银行。

　　请中国人民银行各分行、营业管理部将本通知转发至辖区内各城市商业银行和外资银行。

　　特此通知

二○○二年四月二日

　　附件：银行贷款损失准备计提指引

　　第一条为了提高银行抵御风险的能力，真实核算经营损益，保持银行稳健经营和持续发展，制定本指引。

　　第二条银行应当按照谨慎会计原则，合理估计贷款可能发生的损失，及时计提贷款损失准备。贷款损失准备包括一般准备、专项准备和特种准备。

　　一般准备是根据全部贷款余额的一定比例计提的、用于弥补尚未识别的可能性损失的准备；专项准备是指根据《贷款风险分类指导原则》，对贷款进行风险分类后，按每笔贷款损失的程度计提的用于弥补专项损失的准备。特种准备指针对某一国家、地区、行业或某一类贷款风险计提的准备。

　　关联资料：部委规章共1部

　　第三条贷款损失准备的计提范围为承担风险和损失的资产，具体包括：贷款（含抵押、质押、保证等贷款）、银行卡透支、贴现、银行承兑汇票垫款、信用证垫款、担保垫款、进出口押汇、拆出资金等。

　　第四条银行应按季计提一般准备，一般准备年末余额应不低于年末贷款余额的1％。

　　银行提取的一般准备，在计算银行的资本充足率时，按《巴塞尔协议》的有关原则，纳入银行附属资本。

　　第五条银行可参照以下比例按季计提专项准备：

　　对于关注类贷款，计提比例为2%；对于次级类贷款，计提比例为25%；对于可疑类贷款，计提比例为50%；对于损失类贷款，计提比例为100%.其中，次级和可疑类贷款的损失准备，计提比例可以上下浮动20%.

　　第六条特种准备由银行根据不同类别（如国别、行业）贷款的特殊风险情况、风险损失概率及历史经验，自行确定按季计提比例。

　　第七条贷款损失准备由银行总行统一计提。

　　外国银行在中华人民共和国境内设立的分行可由其总行统一计提一般准备，专项准备由分行分别计提。

　　第八条银行应以贷款风险分类为基础，建立审慎的贷款损失准备制度。

　　（一）银行应建立贷款风险识别制度，按贷款风险分类的要求，定期对贷款进行分类，及时识别贷款风险，评估贷款的内在损失。

　　（二）银行应建立贷款损失准备的评估制度，在贷款分类的基础上，定期对贷款损失准备的充足性进行评估，及时计提贷款损失准备，使之与贷款的内在损失评估结果相适应，准确核算经营成果，增强抵御风险的能力。

　　（三）银行应建立贷款损失核销制度，及时对损失类贷款或贷款的损失部分进行核销。贷款损失的核销要建立严格的审核、审批制度，对于已核销损失类贷款，银行应继续保留对贷款的追索权。

　　第九条贷款损失准备必须根据贷款的风险程度足额提取。损失准备提取不足的，不得进行税后利润分配。

　　第十条贷款损失准备的财务会计和税收处理，应按国家有关规定执行。

　　第十一条银行应根据中国人民银行的要求，定期报送贷款质量五级分类、贷款损失准备计提及损失贷款核销的情况。

　　第十二条银行的损失准备计提及核销数据应根据有关规定对外披露。

　　第十三条中国人民银行通过现场检查和非现场检查对银行贷款风险分类及相应的损失准备提取情况进行监督，对贷款损失准备的充分性进行评估。

　　第十四条本指引适用于经中国人民银行批准，在中华人民共和国境内设立的各类银行机构，包括中资商业银行以及中外合资银行、外资独资银行和外国银行分行。

　　政策性银行可参照本指引执行，具体办法报财政部批准后实施。

　　第十五条本指引自2002年1月1日起施行。

The People's Bank of China draws up The Guidance on Provisioning for Loan Losses

　　To strengthen the capabilities¹ of banks in forestalling² risks, to encourage them to be gradually brought in line with prevalent international standards, and to help implement³ The Guidelines of Risk-based Classification of Loans, the People's Bank of China （PBC） has drawn⁴ The Guidance on Provisioning for Loan Losses （hereinafter referred to as The Guidance）. The PBC requires all banks to set aside various provisions for loan losses in adequate amounts in line with the provisions of The Guidance. Where domestic banks cannot set aside adequate provisions for loan losses at one time, they shall lay down programs of provisioning and write-off for loan losses in line with their own operations. While they may set aside provisions by an averaged, increasing or decreasing amount each year to make up for the provisions, the deadline of provisioning is the year 2005. The full text of The Guidance is as follows:

　　That is hereby notified

April 2,2002

The Guidance on Provisioning for Loan Losses

　　Article 1 The guidance hereunder is formulated⁵ with a view to enhancing the capabilities of banks in forestalling risks, to carrying out exactly accounting⁶ of operation profits and losses and to maintaining sound operation and sustainable development.

　　Article 2 Banks shall reasonably estimate possible loan loss and timely set aside provisions for loan losses in accordance with the prudent⁷ accounting principle. Provisions for loan losses include general, special and specific reserves.

　　General reserves are funds set aside based on a certain percentage of the total loans outstanding and used for covering unidentified possible loan loss. Special reserves are funds set aside based on the ratio of the loss to the whole amount after the risk-based classification in line with The Guidelines of Risk-based Classification of Loans and used for covering special losses. Specific reserves are funds set aside covering losses out of risks of a state, region, an industry or a type of loans.

　　Article 3 The base for provisioning of loan losses refers to the assets that are to incur⁸ risks and losses, including loans （mortgaged, pledged or guaranteed loans）, overdrafts⁹ on bank cards, discounts, advance payments for banker's acceptance drafts, letters of credit and guarantees, trade finance for inward and outward bills, and call loans etc.

　　Article 4 Banks shall set aside the general reserves on quarterly basis, and the general reserves outstanding as of the end of the year may not be less than 1% of the loans outstanding. The general reserves set aside by banks shall be included in their subordinated capital in calculating the capital adequacy ratio in line with related provisions of The Basle Accord.

　　Article 5 Banks may set aside special reserves on quarterly basis by consulting and following the following percentages: the provision is set aside for loans to be watched by 2%, that for substandard loans by 25%, that for doubtful loans by 50%, that for loss loans by 100%. Among them, provisions for losses of substandard and doubtful loans may be set aside with a range of 20%.

　　Article 6 Specific reserves may be set aside by banks in their discretion¹⁰ on quarterly basis by a percentage determined¹¹ according to the specific risk scenario¹² of loans of various types （eg. various states or industries）, probability of losses and historical experience.

　　Article 7 Provisions for loan losses shall be set aside by head offices of banks in a unified¹³ way.

　　Branches set up by foreign banks and domiciled in the People's Republic of China may set aside the general reserves by their head offices in a unified way while the branches may set aside special reserves by themselves respectively.

　　Article 8 Banks shall institute the prudent system of provisioning for loan losses based on risk-based classification of loans.

　　（I） Banks shall establish the system of identifying loan risks, and classify loans regularly in line with the requirements of risk-based classification in a bid to identify risks of loans and evaluate the internal risks of loans.

　　（II） Banks shall establish the system of assessment¹⁴ on provisions for loan losses, assess on regular basis the adequacy of the provisions for loan losses based on risk-based classification and timely set aside provisions for loan loss, with a view to conforming to the assessment of the internal losses, to carrying out exactly operation profits and losses and to reinforcing the capability¹⁵ of forestalling risks.

　　（III） Banks shall establish the system of write-off of loan losses to timely write off loss loans or the loss part of the loans. Strict systems of examination and approval shall be established for the write-off of the loan losses. Banks shall retain their rights of recourse to the loss loans that have been written off.

　　Article 9 Provisions shall be set aside adequately in accordance with the risk scenario of loans. Where provisions for losses haven't been set aside adequately, after-tax profit distribution may not be carried out.

　　Article 10 Financial accounting and taxation¹⁶ of provisions for loan losses shall be carried out in line with relevant provisions of the state.

　　Article 11 Banks shall report regularly to the PBC in accordance with its requirements on 5-grade classification of loans, provisioning for loan losses and write-off of loss loans.

　　Article 12 Banks shall disclose data on their provisioning for and write-off of losses in line with relevant provisions.

　　Article 13 The PBC shall carry out field or non-field examinations on risk-based classification of loans and corresponding provisioning for loan losses and assess the adequacy of provisions for loan losses.

　　Article 14 The Guidance is applicable for all banking¹⁷ institutions approved by the PBC and established and domiciled in the People's Republic of China, including domestic-funded commercial banks, joint-stock banks with Chinese and foreign capital, wholly foreign-funded banks and branches of foreign banks.

　　Policy banks may consult and follow The Guidance. Relevant rules will be put into force after the approval of the Ministry¹⁸ of Finance.

　　Article 15 The Guidance shall be implemented as of January 1, 2002

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