【中英文对照版】商业银行金融资产风险分类办法

商业银行金融资产风险分类办法MeasuresfortheRiskClassificationofFinancialAssetsofCommercialBank制定机关中国银•行保险监督管理委员会中国人民银行发文字号中国银行保险监督管理委员会、中国人民银行令〔2023〕第1号公布日期

2023.

02.10施行日期

2023.

07.01效力位阶部门规章法规类别银行综合规定IssuingAuthorily ChinaBankingandInsuranceRegulatoryCommissionPeoplesBankofChinaDocumentNumberOrderNo.1|2O23|oftheChinaBankingandInsuranceRegulatoryCommissionandthePeoplesBankofChinaDateIssued02-10-2023EffectiveDate07-01-2023LevelofAuthority:DepartmentalRulesAreaofLaw:GeneralProvisionsonBankingOrderoftheChinaBankingandInsuranceRegulatoryCommissionandthePeoplesBankofChina2023第1号TheChinaBankingandInsuranceRegulatoryCommissionandthePeoplesBankofChinahaveformulatedtheMeasuresfortheRiskClassificationofFinancialAssetsofCommercialBanksasdeliberatedandapprovedatthefirst2020executivemeetingoftheChinaBankingandInsuranceRegulatoryCommissiononMarch172020whichareherebyissuedandshallcomeintoforceonJuly

12023.thenon-performingfinancialassetsamongthemshallnotbeincludedinthecalculationofindicatorsinArticles7104and114andotherrelevantprovisions.Afterexpirationofthesix-monthperiodthecommercialbankshallassesstheriskconditionofthedebtorsandmakeriskclassificationofallthedebtsowedbythem.Ifnon-performingassetsareupgradedtothepassorspecialmentioncategorytherelevantrequirementsofArticle14shallbemet.Article16Whenacommercialbankmakesriskclassificationofinvestedassetmanagementproductsorassetsecuritizationproductsitshallexamineunderlyingassetsbythelook-throughapproachandmakeriskclassificationaccordingtotheriskconditionoftheunderlyingassets.Forproductsinvolvingunderlyingassetswhichcannotbeallexaminedbythelook-throughapproachtheriskclassificationoftheproductsshallbedeterminedaccordingtotheassetwiththeworstriskclassificationamongtheunderlyingassetscapableofbeingexaminedbythelook-throughapproach.Forcreditassetsecuritizationproductswithretailassetsandnon-performingassetsasunderlyingassetslayeredcreditassetsecuritizationproductsandotherproductsapprovedbytheChinaBankingandInsuranceRegulatoryCommissionCBIRCcommercialbanksshallonthebasisofcomprehensivelyassessingtheriskconditionoffinaldebtorsandthecharacteristicsofstructuredproductsmakeriskclassificationoftheproductsaccordingtotheestimatedinvestmentprofitand|母分类loss.ChapterIIIRiskClassificationofRestructuredAssets第三章重组资产风险分类Article17^Restructuredassetmeansafinancialassetwithrespecttowhichacommercialbankmakesadjustmentsinadebtcontractfavorabletothedebtorinordertofacilitatethedebtorinpayingthedebtbecausethedebtorexperiencesfinancialdifficultyorrefinancingofadebtorsexistingdebtincludingincurringanewdebttopayanolderoneandnewdebtfinancing.第十七条重组资产是指因债务人发生财务困难，为促使债务人偿还债务，商业银行对债务合同作出有利于债务人调整的金融资产，或对债务人现有债务提供再融资，包括借新还旧、新增债务融资等Ifadebtorexercisestherighttoindependentlychangethetermsorrefinancingundertheexistingcontractbecauseoffinancialdifficultytherelevantassetsshallalsoberestructuredassets.对于现有合同赋予债务人自主改变条款或再融资的权利，债务人因财务困难行使该权利的，相关资产也属于重组资产Article18Thefinancialdifficultyofadebtorshallincludethefollowing:第十八条债务人财务困难包括以下情形1Theprincipalinterestorincomeisdelinquent.

（一）本金、利息或收益已经逾期；2Althoughtheprincipalinterestorincomeisnotdelinquentthedebtorhasimpairedabilitytopaydebthasanestimatedcashflowinsufficienttoperforinthecontractandislikelytobedelinquentindebtpayment.下降，预计现金流不足以履行合同，债务有可能逾期；3Thedebtorsdebthasbeenclassifiedasanonperformingasset.

（三）债务人的债务已经被分为不良；4Thedebtorisunabletoraisefinanceatafairmarketpricefromanotherbank.

（四）债务人无法在其他银行以市场公允价格融资；5Thesecuritiespubliclyofferedbythedebtorpresenttheriskofdelistingareintheprocessofdelistingorhavealreadybeendelistedhavingasignificantadverseimpactonthedebtorsabilitytoperform.

（五）债务人公开发行的证券存在退市风险，或处于退市过程中，或已经退市，且对债务人的履约能力产生显著不利影响；6Othercircumstancesasdeterminedbythecommercialbank.

（六）商业银行认定的其他情形Article19Contractadjustmentsshallincludethefollowing:第十九条合同调整包括以下情形1Extension.

（一）展期;2Aprincipalandinterestpaymentplanforagraceperiod.

（二）宽限本息偿还计划;3Addingaorextendingthegraceperiod.

（三）新增或延长宽限期;4Convertinginterestintoprincipal.

（四）利息转为本金;5Loweringtheinterestratesothatthedebtorcanobtainamorefavorableinterestratethanthefairinterestrate.

（五）降低利率，使债务人获得比公允利率更优惠的利率；6Allowingthedebtortoreducethepaymentofprincipalinterestorrelatedexpenses.

（六）允许债务人减少本金、利息或相关费用的偿付；7Releasingpartofcollateralorreplacingexistingcollateralwithcollateraloflowerquality.

（七）释放部分押品，或用质量较差的押品置换现有押品；8Aswap.（A）置换;9Othermeasurestorelaxthetermscontract.ofthe

（九）其他放松合同条款的措施Article20Acommercialbankshallsetarestructuringobservationperiodforrestructuredassets.Theobservationperiodshallcommencetorunonthefirstpaymentdayunderthecontractasadjustedandincludeatleasttwoconsecutivepaymentperiodsandshallnotbelessthanoneyear.Ifthedebtormakestimelyandfullpaymentsinaccordancewiththecontractwithintheobservationperiodandhasresolveditsfinancialdifficultybytheexpirationoftheobservationperiodtherelevantassetsmayceasetobedeterminedasrestructuredassets.Ifthedebtorhasnotresolveditsfinancialdifficultybytheexpirationoftheobservationperiodtheobservationperiodshallberestarted.Ifthedebtorfailstomaketimelyandfullpaymentswithintheobservationperiodtheobservationperiodshallberestartedatthepointintimeofnon-performance.Article21ForrestructuredassetsacommercialbankshallaccuratelyjudgethefinancialdifficultyofdebtorsandclassifytheminstrictaccordancewiththeseMeasures.Assetsinthepassorspecialmentioncategorybeforerestructuringandtherefinancingofexistingdebtsshallbeatleastclassifiedintothespecialmentioncategoryafterrestructuring;orbedowngradedtonon-performingassetswiththeobservationperiodbeingrestartedifthetestofnon-performingassetsismetwithintheobservationperiodinwhichcasetheassetsmaybeupgradedtothespecialmentioncategoryiftherequirementsofArticle14aremetwithintheobservationperiod.AssetsinthesubstandarddoubtfulorlosscategorybeforerestructuringmaybeupgradedtothespecialmentioncategoryiftherequirementsofArticle14aremetwithintheobservationperiod;orshallbedowngradedincategorywiththeobservationperiodbeingrestartediftheassetqualitycontinuestodeterioratewithintheobservationperiod.Article22Ifwithintherestructuringobservationperiodadebtorfailstomaketimelyandfullpaymentinaccordancewiththecontractortoimproveitsfinancialconditionthoughmakingfullpaymentthefurtherrestructuredassetsshallatleastbeclassifiedintothesubstandardcategorywiththeobservationperiodbeingrestarted.Article23Restructuredassetsshallnotincludethefinancialassetswithrespecttowhichacommercialbankmakesadjustmentsinadebtcontractorrefinancingwhenthedebtorexperiencesnofinancialdifficulty.ChapterIVManagementofRiskClassificationArticle24TheseMeasuresaretheminimumrequirementsfortheriskclassificationoffinancialassets.AcommercialbankshallaccordingtotheactualcircumstancesimproveitsclassificationsystemandrefineitsclassificationmethodswhichshallnotbelessstringentthanthestandardsandrequirementssetforthintheseMeasuresandshallbeinarelationshipofcorrespondenceandconversionwiththeriskclassificationmethodsintheseMeasures.Acommercialbankshallwithin30daysofformulatingorrevisingitssystemforriskclassificationoffinancialassetsfileforrecordationwiththeCBIRCanditslocaloffices.Acommercialbankshallimprovethegovernancestructureforthemanagementofriskclassificationoffinancialassetsandspecifytheresponsibilitiesforriskclassificationofitsboardofdirectorsseniormanagementandrelevantdepartments.Theboardofdirectorsshallhavethefinalresponsibilityfortheresultsofriskclassificationoffinancialassetsandsupervisetheperformanceoftheresponsibilitiesforriskclassificationbyseniormanagement.Seniormanagementshallformulateasystemforriskclassificationoffinancialassetsadvancetheimplementationofriskclassificationensurethatclassificationresultsareauthenticandeffectiveandreporttotheboardofdirectorsonaregularbasis.Thecontentofasystemforthemanagementofriskclassificationoffinancialassetsshallincludebutnotlimitedtotheclassificationprocessdivisionofresponsibilitiesclassificationstandardsclassificationmethodsinternalauditriskmonitoringstatisticalreportsandinformationdisclosure.Acommercialbankshallspecifymethodsforriskclassificationofvariousfinancialassetsbasedoninformationsuchasfinancialassetcategoriescounterpartytypesproductstructurefeaturesandhistoricaldefaultsinlightofthebank*sassetportfoliocharacteristics.Theclassificationmethodsoncedeterminedshallremainrelativelystable.Acommercialbankshallimprovetheprocessofriskclassificationoffinancialassetsspecifythethree-levelproceduresofinitialclassificationdeterminationandapprovalstrengthenthemanagementrequirementsforeachstepestablishaneffectivecheckandbalancemechanismensuretheindependenceoftheclassificationprocessandtheaccuracyandobjectivityofresults.Acommercialbankshallmakeriskclassificationofallfinancialassetsatleastonceaquarter.Iftherearematerialchangesinthefinancialconditionofdebtorsorfactorsaffectingdebtpaymentriskclassificationsshallbeadjustedinatimelymanner.AcommercialbankshallconductaninternalauditoftheriskclassificationsystemproceduresandimplementationatleastonceayearandreporttotheboardofdirectorsinwritinginatimelymannerandfilewiththeCBIRCanditslocalofficestheauditresults.Acommercialbankshalldevelopandcontinuouslyimproveinformationsystemsrelatedtoriskclassificationoffinancialassetsandmeettherequirementsofriskmanagementandprudentialregulation.Article34Acommercialbankshallstrengthenthemonitoringanalysisandearlywarningofriskscarriedbyfinancialassetsdynamicallymonitorriskdistributionandchangesanalyzethesourcesandtrendsinmigrationofrisksandtakepreventivemeasuresinatimelymanneraccordingtoriskconditions.第三十四条商一业银行应加强对金融资产风险的监测、分析和预警，动态监测风险分布和风险变化，深入分析风险来源及迁徙趋势，及时根据风险状况采取防范措施Article35Acommercialbankshallinaccordancewithprovisionsoninformationdisclosurediscloseinatimelymannerthemethodsofproceduresforandresultsofriskclassificationoffinancialassetsprovisioningagainstlosseslosswrite-offsandotherinformation.第三十五条商业银行应依据有关信息披露的规定，及时披露金融资产风险分类方法、程序、结果，以及损失准备计提、损失核销等信息Article36Acommercialbankshallcontinuetostrengthenthemanagementoftherecordsofriskclassificationoffinancialassetsandensurethatclassificationmaterialsareaccuratecontinuousandcomplete.第三十六条商业银行应持续加强金融资产风险分类档案管理，确保分类资料信息准确、连续、完整ChapterVSupervisionandAdministration第五章监督管理Article37TheCBIRCanditslocalofficesshallconductsupervisoryinspectionsontherisk第三十七条银保监会及其派出机构依照本办法规定对classificationoffinancialassetsbycommercialbanksinaccordancewiththeprovisionsoftheseMeasuresandtakecorrespondingregulatorymeasures.AcommercialbankshallfilestatisticalstatementsandanalysisreportsrelatedtotheriskclassificationoffinancialassetswiththeCBIRCanditslocalofficesinaccordancewithapplicableprovisions.AcommercialbankshallreporttotheCBIRCanditslocalofficeswithinthefirst30workingdaysofeachyearonthemanagementofriskclassificationoffinancialassetsforthepreviousyear.AcommercialbankshallreporttotheCBIRCanditslocalofficesinatimelymanneronmaterialmattersrelatedtotheriskclassificationoffinancialassets.TheCBIRCanditslocalofficesshallassesstheconditionandeffectofthemanagementofriskclassificationoffinancialassetsbycommercialbanksonaregularbasisorfromtimetotime.TheCBIRCanditslocalofficesshallgiveassessmentopinionstotheboardsofdirectorsandseniormanagementofcommercialbanksandusetheassessmentresultsasanimportantreferenceforregulatoryratings.GuoShuqingChairmanoftheChinaBankingandInsuranceRegulatoryCommission中国银行保险监督管理委员会主席郭树清YiGangGovernorofthePeoplesBankofChina中国人民银行行长易纲February1020232023年2月10日MeasuresfortheRiskClassificationofFinancialAssetsofCommercialBanks商业银行金融资产风险分类办法ChapterIGeneralProvisions第一章总则Article1TheseMeasuresareformulatedinaccordancewiththeBankingSupervisionLawofthePeoplesRepublicofChinatheCommercialBankLawofthePeoplesRepublicofChinaandotherlawsandregulationsforthepurposesofpromotingtheaccurateassessmentofcreditriskbycommercialbanksandtrulyreflectthequalityoffinancialassets.第一条为促进商业银行准确评估信用风险，真实反映金融资产质量，根据《中华人民共和国银行业监督管理法》《中华人民共和国商业银行法》等法律法规，制定本办法Article2TheseMeasuresshallapplytocommercialbankslegallyformedwithintheterritoryofthePeoplesRepublicofChina.第二条本办法适用于中华人民共和国境内依法设立的商业银行Article3Commercialbanksshallmakerisk第三条商业银行应对表Article41WhereacommercialbankviolatestheregulatoryrequirementsforriskclassificationtheCBIRCanditslocalofficesmaytakethefollowingmeasures:第四十一条商业银行违反风险分类监管要求的，银保监会及其派出机构可以采取以下措施Havingprudentialtalkswiththeboardofdirectorsandseniormanagementofthecommercialbank.Issuingawrittenregulatoryopinioncontainingtheproblemsexistinginthemanagementofriskclassificationoffinancialassetsbythecommercialbankanopiniononcorrectiveactionwithinaspecifiedperiodandcorrectivemeasurestobetaken.RequiringthecommercialbanktostrengthenthemanagementofriskclassificationoffinancialassetsformulateapracticalandfeasiblecorrectiveactionplanandfileitforrecordationwiththeCBIRCanditslocaloffices.Increasingitsprovisionandregulatorycapitalrequirementsaccordingtothedegreeofviolation.Orderingthecommercialbanktotakeeffectivemeasurestomitigatetheriskscarriedbyfinancialassets.

（一）与商业银行董事会、高级管理层进行审慎性会谈；

（二）印发监管意见书，内容包括商业银行金融资产风险分类管理存在的问题、限期整改意见和拟采取的纠正措施等；

（三）要求商业银行加强金融资产风险分类管理，制订切实可行的整改计划，并报银保监会及其派出机构备案；

（四）根据违规程度提高其拨备和监管资本要求；

（五）责令商业银行采取有效措施缓释金融资产风险Article42Whereacommercialbankviolatestheregulatoryrequirementsspecifiedinthese第四十二条商业银行违反本办法规定的监管要求的，MeasurestheCBIRCanditslocalofficesmayinadditiontothemeasuresspecifiedinArticle41oftheseMeasurestakeregulatorymeasuresorimposeadministrativepenaltiesinaccordancewiththeBankingSupervisionLawofthePeoplesRepublicofChinaandotherlawsandregulations.银保监会及其派出机构除采取本办法第四十一条规定的措施外，还可依据《中华人民共和国银行业监督管理法》等法律法规规定采取监管措施或实施行政处罚ChapterVISupplementalProvisions第六章附则Article43Acommercialbankwhichhasimplementedadvancedmethodsofcapitalmeasurementshallspecifythestablerelationshipofcorrespondencebetweentheriskclassificationstandardsandthedefinitionofdefaultunderitsinternalassessmentsystem.第四十三条对于已实施资本计量高级方法的商业银行，应明确风险分类标准和内评体系违约定义之间的稳定对应关系Article44Acommercialbankmayinaccordancewithrelevantprovisionsdetermineriskclassificationsforcreditcardloansandeligiblebusinessofrenewalofmicroandsmall-sizedenterpriseloans.第四十四条商业银行可按照相关规定对信用卡贷款及符合条件的小微企业续贷类业务确定其风险分类IftheCBIRChasotherprovisionsontheriskclassificationoffinancialassetstheotherprovisionsshallapply.银保监会对金融资产风险分类另有规定的，适用其规定Article45TheseMeasuresshallapplymutatis第四十五条国家开发银mutandistotheChinaDevelopmentBankpolicybanksruralcooperativebanksvillagebanksruralcreditcooperativesbranchesofforeignbanksandotherbankinginstitutionsunderthesupervisionoftheCBIRCanditslocalofficesunlessotherwiseprovided.行及政策性银行、农村合作银行、村镇银行、农村信用社和外国银行分行、银保监会及其派出机构监管的其他银行业金融机构参照本办法执行另有规定的从其规定Article46TheseMeasuresshallbesubjecttotheinterpretationbytheCBIRCinconjunctionwiththePeoplesBankofChina.第四十六条本办法由银保监会会同中国人民银行负责解释Article47TheseMeasuresshallcomeintoforce第四十七条本办法自2023年7月1日起施行Article48ThenewbusinessconductedbycommercialbanksonandafterJuly12023shallbeclassifiedaccordingtotherequirementsoftheseMeasures.CommercialbanksshallformulateareclassificationplanforbusinessconductedbeforeJuly12023andbeforeDecember312025reclassifyallexistingbusinessinaccordancewiththerequirementsoftheseMeasuresinaplannedandstep-by-stepmanneronaquarterlybasis.Commercialbankswithgoodconditionsshallbeencouragedtocompletethereclassificationofexistingbusinessesaheadofschedule.DuringthetransitionperiodexistingbusinessthathasnotbeenreclassifiedinaccordancewiththeseMeasuresshallbeclassifiedinaccordancewiththerelevantprovisionsoftheGuidelinesontheRiskClassificationofLoansNo.54

[2007]CBRC.23classificationofon-balance-sheetfinancialassetswithcreditriskincludingbutnotlimitedtoloansbondsandotherinvestmentsinterbankassetsandaccountsreceivable.Ifoff-balancesheetitemsarewithcreditriskriskclassificationshallbemadeinaccordancewiththerelevantrequirementsforon-balance-sheetassets.FinancialassetsinthetradingbooksofcommercialbanksandrelatedassetsderivedfromderivativestransactionsshallbeexcludedfromtheseMeasures.ForthepurposesoftheseMeasuresuriskclass币cationmeanstheactofcommercialbankstoclassifyfinancialassetsintodifferentgradesaccordingtothedegreeofrisk.Commercialbanksshallmakeriskclassificationaccordingtothefollowingprinciples:Principleofauthenticity.Theriskclassificationshallauthenticallyandaccuratelyreflecttheriskleveloffinancialassets.Principleoftimeliness.Theclassificationresultsshallbeadjustedinatimelyanddynamicmanneraccordingtodebtorsabilitytoperformandthechangesinriskoffinancialassets.Principleofprudence.Iftheriskclassificationoffinancialassetsisuncertainalowerclassificationratingshallbeassigned.风险分类不确定的，应从低确定分类等级4Principleofindependence.Theresultofriskclassificationoffinancialassetsshalldependontheindependentjudgmentsmadebycommercialbankssubjecttolawsandregulations.

（四）独立性原则金融资产风险分类结果取决于商业银行在依法依规前提下的独立判断ChapterIIRiskClassification第二章风险分类Article6Financialassetsshallbeclassifiedintofivecategoriesaccordingtothedegreeofrisk:passspecialmentionsubstandarddoubtfulandlosswiththelastthreecategoriesbeingcollectivelyreferredtoasnon-performingassets.第六条金融资产按照风险程度分为五类，分别为正常类、关注类、次级类、可疑类、损失类，后三类合称不良资产1Pass:Debtorsareabletoperformcontractsandthereisnoobjectiveevidencethattheprincipalinterestorincomecannotbepaidinfullandontime.

（一）正常类债务人能够履行合同，没有客观证据表明本金、利息或收益不能按时足额偿付2Specialmention:Althoughtherearesomefactorsthatmayadverselyaffecttheperformanceofcontractsdebtorsarecurrentlyabletopaytheprincipalinterestorincome.

（二）关注类虽然存在一些可能对履行合同产生不利影响的因素，但债务人目前有能力偿付本金、利息或收益3Substandard:Debtorsareunabletopaytheprincipalinterestorincomeinfullorfinancialassetsarecredit-impaired.

（三）次级类债务人无法足额偿付本金、利息或收益，或金融资产已经发生信用减值Doubtful:Debtorsareunabletopaytheprincipalinterestorincomeinfullandfinancialassetsaresignificantcredit-impaired.Loss:Afterexhaustionofallpossiblemeasuresonlyaverysmallpartoffinancialassetscanberecoveredorallfinancialassetsarelost.Forthepurposeoftheprecedingparagraphfinancialassetsarecredit-impaired^^meansthattheappraisedvalueoffinancialassetsisadjusteddownwardsbecauseofthedeteriorationinthecreditstandingofdebtorsinaccordancewithArticle40oftheAccountingStandardsforBusinessEnterprisesNo.22一RecognitionandMeasurementofFinancialInstruments.Article7Whenmakingriskclassificationofanonretailassetacommercialbankshallstrengthentheanalysisofthedebtorprimarysourceofpaymentfocusonevaluatingthedebtorsabilitytoperformgiveprioritytoexaminingthefinancialconditionpaymentwillingnessandpaymentrecordofthedebtorandtakeintoaccountthenumberofdaysofdelinquencysecurityconditionandotherfactorsofthefinancialasset.Ifthedebtorisamemberofanenterprisegrouptheclassificationofitsdebtasanon-performingassetdoesnotnecessarilyresultintheassignmentofnon-performingassetclassificationtotheothermembersprovidedthatthecommercialbankshallinitiateanassessmentproceedinginatimelymannertoprudentlyassesstheimpactofthememberontheothermembersandbasedontheassessmentresultsdecidewhethertoadjusttheriskclassificationofdebtsowedbytheothermembers.Ifacommercialbankclassifiesmorethan10%ofthedebtowedbyanon-retaildebtortothebankasanon-performingassetallthedebtshallbeclassifiedasanon-performingasset.CreditenhancementmethodsapprovedbythefinancialregulatoryauthoritiesoftheStateCouncilshallbeexcluded.商业银行对非零售债务人在本行的债权超过10%被分为不良的，对该债务人在本行的所有债权均应归为不良经国务院金融管理部门认可的增信方式除外Article8Acommercialbankmayonthebasisofprudentassessmentofdebtors*abilitytoperformandpaymentwillingnessmakeriskclassificationofretailassetsonacase-by-casebasisbasedonthetransactioncharacteristicssecurityconditiondegreeoflossandotherfactorsofeachsingleasset.第八条商业银行对零售资产开展风险分类时，在审慎评估债务人履约能力和偿付意愿基础上，可根据单笔资产的交易特征、担保情况、损失程度等因素进行逐笔分类Retailassetsshallincludepersonalloanscreditcardloansanddebtsowedbymicroandsmallsizedenterprises.Amongthempersonalloanscreditcardloansandmicroandsmall-sizedenterpriseloansmaybeclassifiedaccordingtothedelinquentperiodmethod.零售资产包括个人贷款、信用卡贷款以及小微企业债权等其中，个人贷款、信用卡贷款、小微企业贷款可采取脱期法进行分类Article9AdebtshallnotbesplitbetweencategoriesexceptunderthecircumstancesspecifiedbyArticle16oftheseMeasures.第九条同一笔债权不得拆分分类，符合本办法第十六条规定的情形除外Article10Acommercialbankshallatleastclassifyfinancialassetsthatfallunderanyofthefollowing第十条商业银行应将符circumstancesintothespecialmentioncategory:合下列情况之一的金融资产至少归为关注类1Theprincipalinterestorincomeisdelinquentexceptforashortperiodoflessthansevendaysforoperationalortechnicalreasons.

（一）本金、利息或收益逾期，操作性或技术性原因导致的短期逾期除外（7天内）；2Changingtheuseoffundswithouttheconsentofthecommercialbank.

（二）未经商业银行同意，擅自改变资金用途；3Makingpaymentbyrefinancingoranyotherdebtfinancingmethodotherthanbondsandqualifiedmicroandsmall-sizedenterpriseloanrenewalbusiness.

（三）通过借新还旧或通过其他债务融资方式偿还，债券、符合条件的小微企业续贷业务除外；4Thedebtsowedbythesamenon-retaildebtortothecommercialbankoranotherbankarenonperforming.

（四）同一非零售债务人在本行或其他银行的债务出现不良Article11Acommercialbankshallatleastclassifyfinancialassetsthatfallunderanyofthefollowingconditionsintosubstandardcategory:第十一条商业银行应将符合下列情况之一的金融资产至少归为次级类1Theprincipalinterestorincomeismorethan90daysdelinquent.

（一）本金、利息或收益逾期超过90天；2Thefinancialassetsarecredit-impaired.

（二）金融资产已发生信用减值；3Theexternalratingofthedebtororfinancialassetsissignificantlydowngradedresultinginasignificantdeclineinthedebtorsabilitytoperform.4Morethan20%ofthedebtsowedbythesamenon-retaildebtortoallbanksaremorethan90daysdelinquent.

（四）同一非零售债务人在所有银行的债务中，逾期超过90天的债务已经超过20%Article12Acommercialbankshallatleastclassifyfinancialassetsthatfallunderanyofthefollowingconditionsintodoubtfulcategory:第十二条商业银行应将符合下列情况之一的金融资产至少归为可疑类1Theprincipalinterestorincomeismorethan270daysdelinquent.

（一）本金、利息或收益逾期超过270天；2Thedebtorevadesdebtsowedtoabank.

（二）债务人逃废银行债务;3Thefinancialassetsarecredit-impairedandtheexpectedcreditlossaccountsformorethan50%oftheirbookbalance.

（三）金融资产已发生信用减值，且预期信用损失占其账面余额50%以上Article13Acommercialbankshallclassifyfinancialassetsthatfallunderanyofthefollowingcircumstancesintothelosscategory:第十三条商业银行应将符合下列情况之一的金融资产归为损失类1Theprincipalinterestorincomeismorethan360daysdelinquent.

（一）本金、利息或收益逾期超过360天；2Thedebtorissubjecttoabankruptcyliquidationproceeding.

（二）债务人已进入破产清算程序；3Thefinancialassetsarecredit-impairedandthe

（三）金融资产已发生信用减expectedcreditlossaccountsformorethan90%oftheirbookbalance.值，且预期信用损失占其账面余额90%以上Article14Whenacommercialbankupgradesnonperformingassetstothepassorspecialmentioncategorythenon-performingassetsshallmeetthedefinitionofthepassorspecialmentioncategoryandthefollowingrequirements:第十四条商业银行将不良资产上调至正常类或关注类时，应符合正常类或关注类定义，并同时满足下列要求1Delinquentdebtsandrelatedexpenseshavebeenfullypaidandpaymentshallbenormallymadeforatleastsubsequenttwoconsecutivepaymentperiodsorsixmonthswhicheverislonger.

（一）逾期的债权及相关费用已全部偿付，并至少在随后连续两个还款期或6个月内（按两者孰长原则确定）正常偿付；2Accordingassessmentthedebtorwillbeabletocontinuetoperformthecontractnormallyinthefuture.

（二）经评估认为，债务人未来能够持续正常履行合同；3Thedebtorowesnocredit-impairedfinancialassetstothecommercialbank.

（三）债务人在本行已经没有发生信用减值的金融资产Amongthemnon-performingassetsmaybeupgradedinaccordancewiththerequirementsofthedelinquentperiodmethodinthecaseofpersonalloanscreditcardloansandmicroandsmall-sizedenterpriseloans.其中，个人贷款、信用卡贷款、小微企业贷款可按照脱期法要求对不良资产进行上调Article15Whereadebtpayerchangesbecauseofamergerandacquisitiontheriskclassificationsoftherelevantfinancialassetsoftheacquirerandtheacquireeshallnotbeupgradedforsixmonthsand第十五条因并购导致偿债主体发生变化的，并购方和被并购方相关金融资产风险分。