(February 23, 2004 Chinese Banking Regulatory Commission promulgated as of March 1, 2004, 2004 2nd) Chapter I General provisions article to strengthen the supervision of commercial banks ' capital adequacy ratio, promoting the safe and sound operation of commercial banks, according to the People's Republic of China Banking Regulatory Act, the People's Republic of China on commercial banks and the People's Republic of China regulations on the management of foreign financial institutions and other laws and regulations, these measures are formulated.     Second article this regulation is applicable in the People's Republic of China China to set up commercial banks, including domestic banks, foreign-funded banks, Sino-foreign joint venture banks.     Article in this way, the capital adequacy ratio, is held by the commercial banks, in line with the provisions of capital and risk weighted assets ratio of commercial banks.     Fourth commercial bank capital adequacy shall be calculated based on full accrual on the basis of provisions for loan losses and other losses.     Fifth commercial bank capital should protect against credit risk and market risk.     Sixth commercial bank should be calculated not consolidated capital adequacy ratio and capital adequacy ratio after the table.     Article seventh commercial banks ' capital adequacy ratio shall not be less than 8%, the core capital adequacy ratio shall not be less than 4%.     Article eighth of China Banking Regulatory Commission (hereinafter referred to as the CBRC) these measures are in accordance with the capital adequacy ratio, capital management, supervision and inspection of the State.     Nineth commercial bank capital adequacy rate information should be disclosed in accordance with this approach. Second chapter capital sufficient rate calculation tenth article commercial banks calculation and table Hou of capital sufficient rate Shi, should will following institutions into and table range: (a) commercial banks has its had half above (not including half) interests sex capital of was investment financial institutions, including: 1. commercial banks directly has its had half above interests sex capital of was investment financial institutions; 2. commercial banks of full funding subsidiary has its had half above interests sex capital of was investment financial institutions; 3.     Commercial banks and their wholly-owned subsidiaries have more than half its equity capital is investing in financial institutions.     (Ii) commercial banks not has its had half above of interests sex capital, but and was investment financial institutions Zhijian has following situation one of of, should will its into and table range: 1. through and other investors Zhijian of agreement, holds the institutions half above of voting; 2. According to articles or agreement, right to control the institutions of financial and business policy; 3. right to appointment the institutions Board or similar power institutions of most members; 4. in the institutions Board or similar power institutions has half above vote right.     Not included in the table include: closed or bankrupt financial institutions,; financial institutions entered into liquidation because of the termination of the program; decides to sell within a year and hold more than half of its equity capital in the short term financial institutions; the country foreign exchange controls and other emergency affect, capital allocation is limited outside of subsidiary financial institutions.                       11th article commercial banks capital sufficient rate of calculation formula: capital-deduction items capital sufficient rate =-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the risk weighted assets + 12.5 times times of market risk capital core capital-core capital deduction items core capital sufficient rate =-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the     Risk-weighted assets + 12.5 times the 12th commercial bank capital market risk capital includes the core capital and supplementary capital.     Core capital includes paid-up capital or common stock, capital surplus, surplus reserves, undistributed profits and minority stakes.     Subsidiary capital including revaluation reserves, General reserves and long-term subordinated debt, preferred stock, convertible bonds.     13th commercial bank subsidiary capital shall not exceed core capital 100%; into long-term subordinated debt subordinated capital shall not exceed 50% of the core capital.     14th when calculating the capital adequacy ratio of commercial banks, should be deducted from capital the following items: (a) goodwill, (ii) commercial banks are not consolidated capital investment in financial institutions; (c) for non-private capital investment in real estate and business of commercial banks.     15th when calculating the core capital adequacy ratio of commercial banks, should be deducted from core capital the following items: (a) goodwill, (ii) commercial banks without capital investments by financial institutions and table 50%; (c) the commercial banks for non-personal use of real estate and venture capital investment 50%.     16th commercial bank when the credit risk-weighted assets are calculated, should be deducted from the book value of the loan dedicated to prepare first; for impairment of other assets should also be deducted from the book value of the underlying assets. 17th commercial bank foreign debt risk weight to external credit rating results of the corresponding country or region as the base.     Different agencies in the same country or region when ratings are inconsistent, low ratings. (A) on other national or area Government of claims, the national or area of rating for AA-above (containing AA-) of, risk weight for 0%,AA-following of, risk weight for 100%; (ii) on outside commercial banks, and securities company of claims, registered to where country or area of rating for AA-above (containing AA-) of, risk weight for 20%,AA-following of, risk weight for 100%; (three) on other national or area government investment of public enterprise of claims,     Country rating for more than AA-(AA-), the risk weights for 50%,AA-the following risk weighting of 100%.     18th commercial bank claims on multilateral development banks the risk weights for 0%.     19th commercial banks on China's Central Government and the people's Bank of China the risk weight of the foreign currency claims are 0%.     Commercial Bank claims on the Central Government investment in public enterprises, the risk weight for 50%.     20th commercial banks of China's policy banks the risk-weighting of claims for 0%.     Article 21st 20% the risk weight for claims on other commercial banks in the country, within the original period of four months (four months) the risk-weighting of claims for 0%.     Article 22nd of Central Government investment in China's financial asset management company for the acquisition of State-owned banks ' bad loans and the introduction of risk-weighting of 0%.     On China's central government investment of financial assets management companies of commercial banks credit risk weighting of 100%.     23rd commercial bank business, personal debt and other asset risk weights are 100%.     Article 24th of personal housing mortgage loan risk weight is 50%. 25th article following quality real has risk sustained release role: (a) to special households, and seal gold or margin, form specific of Hou of cash; (ii) Gold; (three) Bank CDs; (four) China Treasury issued of bonds; (five) people's Bank of China issued of notes; (six) China policy sex Bank, and commercial banks issued of bonds, and notes and acceptance of Bill; (seven) China Central Government investment of public enterprise issued of enterprise bonds, and notes and acceptance of Bill; (eight) rating for AA-above     (Including AA-) bonds issued by national or regional Governments, commercial banks registered in these countries or regions, security companies and Government to invest in public companies that issue bonds, notes or accepted draft, (IX) bonds issued by multilateral development banks. Pledge pledge of loan referred to in paragraph before, access to and quality of the same risk weight, or confront the issuer or acceptor direct credit risk weights.     Part of the mortgage loan, pledge protection section for low risk weightings.     26th article following guarantee subject provides of guarantee has risk sustained release role: (a) China policy sex Bank, and commercial banks; (ii) by State approved, for using foreign Government or international economic organization loan for turned loan of China State; (three) China Central Government investment of public enterprise; (four) rating for AA-above (containing AA-) national or area of Government and in these national or area registered of commercial banks, these national or area government investment of public enterprise; (five) multilateral development Bank. Guarantees referred to in paragraph before the main body provides full guarantees for loans made directly to the guarantor credit risk-weighting.     Partial guarantee of loans guaranteed portion was the low risk weightings.     27th dealing with off-balance sheet business of commercial bank credit risk provision for capital.     The notional principal amount of commercial bank's off-balance sheet items shall be multiplied by the credit conversion factor obtained equal to the table within the project's risk assets, and then according to the transaction object's properties determine the risk weight, calculate the risk-weighted assets off-balance sheet items.     For exchange rate, interest rate and other derivatives of risk-weighted assets calculated using the current exposure method.     28th article on market risk provision for capital of commercial banks. Market risk refers to the table due to price changes positions both inside and outside the risk of loss.     Market risk in these measures cover the following risks: transactions under the influence of interest rate on deposit in various financial instruments and the risks involved in stocks, all commercial banks foreign currency risk and commodity risk.     Article 29th commercial banks should establish a trading account in accordance with these regulations, all items in the trading account shall be shown at market prices.     Trading account including: commercial banks engaging in proprietary short-term and aimed at the future sale or from the sale of actual or expected price difference, other prices and profit interest rate positions in financial instruments to implement customer entrusted for sale and market positions held by; other projects in order to avoid trading accounts held positions at risk.     30th trading account position is higher than total assets both inside and outside of the table 10% or more than 8.5 billion yuan in banks, shall be taken into account market risk capital.     31st according to the methods shall be taken into account in market risk capital of commercial banks, must report to the CBRC quarterly market risk positions. Article 32nd Commercial banks should be in accordance with the standard method to calculate market risk capital as provided herein.     Upon approval of the CBRC, banks can use internal model method to calculate market risk capital. Chapter III supervision and checking article 33rd Board of Directors bear ultimate responsibility for the banks ' capital adequacy ratio management, responsible for determining capital adequacy management objectives, audited risk-bearing capacity, develop and supervise the implementation of capital planning.     Not establish a Board of Directors, the President is responsible for.     34th commercial bank senior management personnel responsible for the implementation of the capital adequacy management, including the development of the Bank's capital adequacy ratio management rules and regulations, improving the credit risk and market risk identification, measurement and reporting procedures, periodic assessment of capital adequacy level, and a corresponding capital management mechanism, strengthen the capital assessment process of inspections and audits to ensure the effective implementation of the monitoring measures. 35th commercial banks should not and CBRC report tables and tables after the capital adequacy ratio. Consolidated capital adequacy ratio after submitting once every six months, has not submitted a quarterly consolidated capital adequacy ratio.     In case of special major matters of capital adequacy, to promptly report to the CBRC.     Report to the CBRC commercial bank capital adequacy ratio, should also be reported to people's Bank of China. 36th the CBRC on capital adequacy ratio of commercial banks to implement on-site examination and off-site monitoring.     Check include: (a) commercial banks ' capital adequacy rules and regulations formulation and implementation, (ii) commercial banks to maintain capital adequacy ratios of capital planning and implementation capacity and means to monitor levels of capital; (c) the situation of commercial bank's credit risk and market risk, (iv) denominated trading accounts of commercial banks in the establishment, the project is in compliance with these regulations.     37th according to the risk profile and risk management of commercial banks, the CBRC may require individual minimum capital adequacy standards for banks.     38th article according to capital sufficient rate of status, silver prison will will commercial banks is divided into three class: (a) capital sufficient of commercial banks: capital sufficient rate not below 8%, core capital sufficient rate not below 4%; (ii) capital insufficient of commercial banks: capital sufficient rate insufficient 8%, or core capital sufficient rate insufficient 4%; (three) capital serious insufficient of commercial banks: capital sufficient rate insufficient 4%, or core capital sufficient rate insufficient 2%. 39th on the capital adequacy of banks, the CBRC to support its robust business development.     For prevent its capital sufficient rate down to minimum standard following, silver prison will can take following intervention measures: (a) requirements commercial banks perfect risk management regulations; (ii) requirements commercial banks improve risk control capacity; (three) requirements commercial banks strengthening on capital sufficient rate of analysis and the forecast; (four) requirements commercial banks developed practical of capital maintained plans, and limit commercial banks intervention part high risk business. 40th undercapitalised commercial banks, the CBRC may take the following corrective measures: (a) issue a regulatory submission.     Regulatory submissions of content including: on commercial banks capital sufficient rate status of description, and will take of corrected measures, and the measures of detailed implementation plans; (ii) requirements commercial banks in received silver prison will regulatory submissions of two months within, developed practical of capital added plans; (three) requirements commercial banks limit assets growth; (four) requirements commercial banks reduced risk assets of scale; (five) requirements commercial banks limit fixed assets acquisition; (six) requirements commercial banks limit distribution bonus and other income;     (G) the strict examination and approval and limit the creation of new institutions, the introduction of new business of commercial banks.     In addition to the corrective measures set out in the preceding paragraph, according to the degree of risk and capital the Bank on the implementation of the supplementary scheme, the CBRC has the right to require commercial banks to suspend everything else except the low-risk business business, stop approving additional institutions of commercial banks and take on new business.     41st of serious shortage of capital of commercial banks, the CBRC in addition to taking the corrective measures set out in article 40th, you can also take the following corrective measures: (a) require commercial banks to change senior executives, (ii) it over or promote restructuring of commercial banks according to law, and until revoked.     When handling that kind of commercial banks, the CBRC will also consider the external factors, and take other necessary measures. Fourth chapter information disclosure article 42nd Board of Directors is responsible for the disclosure of the Bank's capital adequacy ratio of commercial banks, did not establish a Board of Directors, the President is responsible for.     Disclosure of information content must be approved by the Board of directors or the President. Article 43rd capital adequacy disclosures include the following five aspects: risk management objectives and policies, and table range, capital, capital adequacy ratio, credit risk and market risk.     For projects involving commercial secrets could not be disclosed, commercial bank may disclose the project's overall situation, and explain the reasons for special items could not be disclosed. 44th information disclosure of commercial banks ' capital adequacy ratios to within four months after the end of each fiscal year.     Due to special reasons cannot be disclosed in a timely manner, you should apply at least 15 working days in advance to the CBRC delay.     Article 45th commercial bank's capital abundance rate prior to the disclosure of information should be submitted to the CBRC.     Article 46th commercial banks should be disclosed in the main place of these measures requires disclosure of information content, and ensure the timely access of shareholders and stakeholders. Fifth chapter supplementary articles article 47th foreign-owned finance companies, joint venture finance companies ' capital adequacy calculation, supervision and information disclosure, these measures shall apply mutatis mutandis.     Branches of foreign banks in China in the light of the regulation's risk-weighted currency risk-weighted assets. 48th annex 1, annex 2, annex 3, annex 4 and annex 5 is part of this approach.     Annexes reads as follows: (a) Annex 1: definitions of capital, (ii) Annex 2: balance sheet assets risk weighting table and (c) Annex 3: credit conversion factors of the off-balance sheet items and the definition of off-balance sheet items, (d) Annex 4: standard method for calculating the market risk capital requirements; (e) Annex 5: disclosure of information content.     49th article of the approach adopted in the standard and poor's AA-rating symbols, but not requirements for commercial banks to select external credit rating companies, commercial banks are free to select the ratings that ratings firms, and continuity. 50th claims on Governments of other countries or regions including the States or the equivalent in regional Governments, central banks and other government agencies ' claims.     Equivalent to a government agency define location of bank supervisory authorities shall prevail.     51st equity capital refers to the participation in company management, management decision of the voting capital. 52nd refers to public enterprises involving public utility operators, including water supply, power supply, heat supply, gas supply, postal services, telecommunications, transportation and other business operators.     Public enterprises are mainly located in the basic industry of the national economy, most responsible for providing service to the public task, these enterprises are often founded by States through fiscal means, and huge investment. 53rd minimum capital requirements for commercial banks at the latest on January 1, 2007. During the transition period, the capital adequacy ratio of commercial banks to develop and implement a practical step by step compliance planning and report the CBRC.     According to the CBRC commercial bank capital adequacy standards implementation planning, 40th, 41st, these measures provide corrective actions taken.     54th explain these measures by the CBRC.       55th article of the rules take effect on March 1, 2004.     Annex 1: definitions of capital, core capital paid-up capital: investors in accordance with the articles of conventions, agreements or contracts, actual capital of commercial banks.     Capital reserve: includes non-cash capital, accepted for donation of assets and cash donations, equity investment, foreign currency translation differences, the movement of related party transactions and other capital reserves.     Surplus reserves include statutory surplus reserve, discretionary surplus reserve, statutory public welfare fund.     Undistributed profits: realization of the commercial banks in previous years retained earnings or accumulated losses.     Minority interest: when you combine reports, included in the core capital of a non-minority stake in wholly-owned subsidiary, refers to the net operating results and net assets of subsidiaries are not in any directly or indirectly attributable to the part of the parent bank. Second, the revaluation reserve of subsidiary capital: Commercial Bank approved by the relevant departments of the State, when the revaluation of fixed assets, the difference between the fair value and the book value of the fixed asset revaluation reserve.     If the regulator is of the view that revaluation price is prudent, the revaluation reserve may be included in supplementary capital, but included in the subsidiary capital does not exceed 70% of the revaluation reserve.     General preparation: preparation is generally based on all loans of a certain percentage set aside, to make up for loss of possibility of preparation has not yet been identified.     Preferred stock: issued by commercial banks, giving investors in income distribution, surplus asset allocations and priority shares. Convertible bond: commercial banks in accordance with legal procedures to issue, within a specified period according to the agreed conditions can be converted into common shares of commercial bank debt.     Included in supplementary capital bonds must satisfy the following conditions: 1. the claims of the bondholders of banks after the depositors and ordinary creditors, not to banks ' assets as collateral or pledge 2. not by bond holders take the initiative back without prior consent of the CBRC, no redemption by the issuer. Long-term subordinated debt: refers to the original period of the subordinated debt of at least five years. Upon approval of the CBRC, banks issued ordinary, unsecured, not with the banks assets as collateral or pledge the long-term secondary debt instruments to be included in supplementary capital, in the last five years from the due date, which can be counted in the number of subsidiary capital accumulative discount 20%.       A 10-year subordinated bonds, six years into a number of subsidiary capital was 100%, seventh year 80%, eighth year is 60%, Nineth year is 40%, tenth year is 20%.   Annex 2: balance sheet assets risk weighting table ┌────────────────────────┬──────────┐ │              项                目              │        权重        │ ├────────────────────────┼──────────┤ │a.现金类资产                                    │                 │ ├────────────────────────┼──────────┤ │    aa.库存现金                                 │                 0％│ ├────────────────────────┼──────────┤ │    ab.黄金                                     │                    0％│ ├────────────────────────┼──────────┤ │    ac.存放人民银行款项                         │                 0％│ ├────────────────────────┼──────────┤ │b.对中央政府和中央银行的债权                    │ │ ├────────────────────────┼──────────┤ │    ba.对我国中央政府的债权                     │                 0％│ ├────────────────────────┼──────────┤ │    bb.对中国人民银行的债权                     │                 0％│ ├────────────────────────┼──────────┤ │    bc.对评级为AA－及以上国家和地区政府和中央银 │                 0％│ │行的债权                                        │                    │ ├────────────────────────┼──────────┤ │    bd.对 Rated AA-for the following countries and regional government and Central Bank claims │ 100% │ │ ││├------------------------------┼----------┤ │ c. claims of public enterprise (not included under the commercial company) ││├- ─────────────────────┼──────────┤ │    ca.对评级为AA－及以上国家和地区政府投资的公 │                50％│ │用企业的债权                                    │                    │ ├────────────────────────┼──────────┤ │    cb.对评级为AA－ Following national and area government investment of public │ 100% │ │ enterprise of claims ││├-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the ┤ │ cc. on China Central Government investment of public enterprise of claims │ 50% │ ├-the-the-the-the-the-the-the-the ────────────────┼──────────┤ │    cd.对其他公用企业的债权                     │               100％│ ├────────────────────────┼──────────┤ │d.对我国金融机构的债权                          │                    │ ├──────────────                                              -The-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the ┤ │ da. on China policy sex Bank of claims │ 0% │ ├-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the ┤ │ DB. on China Central Government investment of financial assets management company of debt │││ right │                    │ ├────────────────────────┼──────────┤ │        dba.金融资产管理公司为收购国有银行不良贷│                 0％│ │款而定向发行的债券                              │                    │ ├─────────── ─────────────┼──────────┤ │        dbb.对金融资产管理公司的其他债权        │               100％│ ├────────────────────────┼──────────┤ │    dc.对我国商业银行的债权                     │                    │ ├───────────────────── ───┼──────────┤ │        dca.原始期限四个月以内（含四个月）      │                 0％│ ├────────────────────────┼──────────┤ │        dcb.原始期限四个月以上                  │                20％│ ├────────────────────────┼───────                    -The-the-the ┤ │ e. on in other national or area registered financial institutions of claims ││├-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the ┤ │ EA. on rating for AA-and the above national or area registered of commercial silver │ 20% │ │ line or securities company of claims │    │ ├────────────────────────┼──────────┤ │    eb.对评级为AA－以下国家或地区注册的商业银行 │               100％│ │或证券公司的债权                                │                    │ ├────────────────────────┼──────────┤ │                             ec.对多边开发银行的债权                     │                 0％│ ├────────────────────────┼──────────┤ │    ed.对其他金融机构的债权                     │               100％│ ├────────────────────────┼──────────┤ │f.对企业和个人的债权 │                    │ ├────────────────────────┼──────────┤ │    fa.对个人住房抵押贷款                       │                50％│ ├────────────────────────┼──────────┤ │    fb.对企业和个人的其 他债权                   │               100％│ ├────────────────────────┼──────────┤ │g.其他资产                                      │               100％│ └────────────────────────┴──────────┘         附件3：表外项目                            Of credit conversion coefficient and the table outside project of defined a, and table outside project of credit conversion coefficient ┌-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the ┐ │ project │ credit conversion coefficient │ ├-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the ┤ │ equivalent Yu loan of award letter business           │100％               │ ├────────────────────────┼──────────┤ │与某些交易相关的或有负债                        │50％                │ ├────────────────────────┼──────────┤ │与贸易相关的短期或有负债             │20％                │ ├────────────────────────┼──────────┤ │承诺                                            │                    │ │    原始期限不足1年的承诺                       │0％                 │ │               Original but may, at any time for more than 1 year unconditional revocation of other commitments commitments │ 0% │ │ 50% │ │ ├------------------------------┼---------------┤ │ credit risks in the Bank's asset sale and purchase agreement │ 100%     │ └------------------------------┴;----------┘ Such off-balance sheet items: 1. equal to the loan's credit business, including General guarantees of indebtedness, long note of acceptance nature of acceptance and endorsement.     2. contingent liabilities associated with certain transactions, including guarantee, performance guarantee, guarantee, reserve in advance payment guarantees.     3. short-term trade-related contingent liabilities, mainly refers to the right of priority claims against the security of shipments of documentary credit.     4. commitment to original maturity less than 1 year, or unconditional commitment to revoke at any time, including commercial banks, the credit intent.     5. credit risks in the Bank's asset sale and purchase agreement, including asset repurchase agreements and asset sales with recourse. Second, exchange rate, interest rate and other derivatives asset exchange rate, interest rate and other derivatives, including swaps, options, futures and precious metals transactions. These contracts at current exposure method for calculation of risk assets. Interest rate and exchange rate risks of contract consists of two parts: the part is based on market prices to calculate the replacement cost, others obtained by the book on behalf of the principal is multiplied by a fixed factor. 不同剩余期限的固定系数如下表：   ┌─────────┬────────┬────────┬────────┐ │            项  目│      利率      │   汇率与黄金   │黄金以外的贵金属│ │剩余期限          │                │                │                │ ├─────────┼────────┼──── ────┼────────┤ │     不超过1年    │     0.0％      │     1.0％      │     7.0％      │ ├─────────┼────────┼────────┼────────┤ │1年以上，不超过5年│     0.5％      │     5.0％      │     7.0％      │ ├─────────┼────────┼───── -The-the-the ┼-the-the-the-the-the-the-the-the ┤ │ 5 years above │ 1.5% │ 7.5% │ 8% │ └-the-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the ┘ annex 4: calculation market risk capital requirements of standard method a, and interest rate risk interest rate risk including trading account in the of bonds (fixed interest rate and floating interest rate bonds, and can transfer deposits card, and not conversion preferred stock And in accordance with the bond-trading rules to trade convertible bonds), interest rate risk and bond derivatives positions.     Interest rate risk capital requirements including specific risk and general market risk capital requirements in two parts.     1. the specific risk capital requirements for specific risk gradually increases according to the following five levels: Government securities: 0% eligible securities: (1) remaining for a period of not more than 6 months: 0.25% (2) remaining for a period of 6 months to 24 months: 1% (3) remaining for a period of more than 24 months: 1.6%     Other securities: 8% 2. General market risk general market risk of capital requirements by following three part composition: (1) each period within weighted bulls and short positions can mutual hedge of part by corresponds to of vertical capital requirements; (2) different period between weighted bulls and short positions can mutual hedge of part by corresponds to of horizontal capital requirements; (3) trading account of weighted NET bulls or net short positions by corresponds to of capital requirements. General method of calculation of capital requirement for market risk of the due date.     Division of time and risk weighting in each period are shown in table a, Division and matching the risk weight for the time zone is shown in table II. First, the period of positions multiplied by corresponding of risk weight calculation the period of weighted positions; second, the period of weighted more, and short positions can mutual hedge of part multiplied by 10% obtained vertical capital requirements; third, the period of weighted bulls positions and weighted short positions for offset obtained all period of weighted positions net amount; will in the time zone within the period of weighted positions net amount Zhijian of can mutual hedge of part multiplied by table two by column of first group weight obtained all time zone within of horizontal capital requirements; IV,     Weighted net position in each period within each time zone offsets, each time zone net weighted positions each weighted position between the net between the two time zones offset part of the times set out in table II to the second set of weights that range horizontal capital requirements.                                 Finally, time-weighted net position offsets, that entire trading account a weighted net long or short position in the corresponding capital requirements. Table a: period and weight ┌-the-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the ┐ │ card votes interest rate not is less than 3% │ card votes interest rate is less than 3% │ risk weight │ assumes that of returns changes │ ├-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the ┤ │ not longer than 1 months │ not longer than 1 months │ 0% │ 1.00 │ ├-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the ───┼──────┼─────────┤ │     1至3个月     │    1至3个月    │   0.20％   │       1.00       │ ├─────────┼────────┼──────┼─────────┤ │     3至6个月     │    3至6个月    │   0.40％   │       1.00       │ ├─────────┼──────── ┼──────┼─────────┤ │    6至12个月     │   6至12个月    │   0.70％   │       1.00       │ ├─────────┼────────┼──────┼─────────┤ │      1至2年      │   1.0至1.9年   │   1.25％   │       0.90       │ ├─────────┼────────┼ ──────┼─────────┤ │      2至3年      │   1.9至2.8年   │   1.75％   │       0.80       │ ├─────────┼────────┼──────┼─────────┤ │      3至4年      │   2.8至3.6年   │   2.25％   │       0.75       │ ├─────────┼──────── ┼──────┼─────────┤ │      4至5年      │   3.6至4.3年   │   2.75％   │       0.75       │ ├─────────┼────────┼──────┼─────────┤ │      5至7年      │   4.3至5.7年   │   3.25％   │       0.70       │ ├─────────┼─────── ─┼──────┼─────────┤ │     7至10年      │   5.7至7.3年   │   3.75％   │       0.65       │ ├─────────┼────────┼──────┼─────────┤ │     10至15年     │   7.3至9.3年   │   4.50％   │       0.60       │ ├─────────┼────── ──┼──────┼─────────┤ │     15至20年     │  9.3至10.6年   │   5.25％   │       0.60       │ ├─────────┼────────┼──────┼─────────┤ │     20年以上     │   10.6至12年   │   6.00％   │       0.60       │ ├─────────┼────── ──┼──────┼─────────┤ │                  │    12至20年    │   8.00％   │       0.60       │ ├─────────┼────────┼──────┼─────────┤ │                  │    20年以上    │  12.50％   │       0.60       │ └─────────┴──  ──────┴──────┴─────────┘                                        表二：时区和权重 ┌───┬──────────────────┬────┬─────┬──────┐ │时  区│              时 段               │同一区内│相邻区之间│1区和3区之间│ │      ├─────────┬────────┤        │          │            │ │      │息票利率不小于3％ │息票利率小于3％ │        │          │            │ ├───┼─────────┼────────┼────┼─────┼──────┤ │      │0-1个月           │0-1个月         │        │          │            │ │      ├─────────┼────────┤        │          │            │ │      │1至3个月          │1至3个月        │        │          │            │ │      ├─────────┼────────┤        │          │            │ │1区   │3至6个月          │3至6个月        │40％    │          │            │ │      ├─────────┼────────┤        │          │            │ │      │6至12个 月         │6至12个月       │        │          │            │ ├───┼─────────┼────────┼────┤          │            │ │      │1至2年            │1.0至1.9年      │        │40％      │            │ │      ├─────────┼── ──────┤        │          │            │ │2区   │2至3年            │1.9至2.8年      │30％    │          │            │ │      ├─────────┼────────┤        │          │            │ │      │3至4年            │2.8至3.6          年      │        │          │100％       │ ├───┼─────────┼────────┼────┤          │            │ │      │4至5年            │3.6至4.3年      │30％    │40％      │            │ │      ├─────────┼────────┤        │           │            │ │      │5至7年            │4.3至5.7年      │        │          │            │ │      ├─────────┼────────┤        │          │            │ │      │7至10年           │5.7至7.3年      │        │             │            │ │      ├─────────┼────────┤        │          │            │ │3区   │10至15年          │7.3至9.3年      │        │          │            │ │      ├─────────┼────────┤        │          │          │ │      │15至20年          │9.3至10.6年     │        │          │            │ │      ├─────────┼────────┤        │          │            │ │      │20年以上          │10.6至12年      │        │ ││└-The-the-the ┴-the-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the ┴-the-the-the-the ┴-the-the-the-the-the ┴-the-the-the-the-the-the ┘ 3. interest rate and the bonds derivative tool interest rate derivative tool including by interest rate changes effect of derivative tool contracts and the balance sheet outside tool, as: interest rate futures, and forward interest rate agreement, and interest rate off period and the cross currency off period contracts, and interest rate option and the forward exchange positions.     Bonds derivatives, including bonds and bond options. These derivatives should convert tool, on the basic tools and the specific risks and general method of calculation of capital requirements for market risk.     Interest rate and currency swaps, forward rate agreements, forward exchange contracts, interest rate futures and interest rate futures do not have to calculate the capital requirements for specific risk; if the underlying bonds or futures contracts on behalf of bond portfolio index shall be calculated according to the credit risk of the issuer-specific risk capital requirement. Second, equity risk risk refers to the trading account in stocks and stock derivatives positions are at risk.     Shares are traded in accordance with stock exchange rules to all financial instruments, including common stock (regardless of whether voting), the convertible bonds and the promise of stock trading. 1. specific risk and general market risk capital requirements for specific risk is equal to the absolute value of stock holdings in different markets and multiplied by 8% derived from the values of and.     Corresponding to the General market risk capital requirements, equal to the net equity position in different markets (take the absolute value) multiplied by 8% derived from the values of and.     2. equity derivative instruments including stocks and stock indices forwards, futures and swaps contracts.     Derivatives based tools to convert, on the basic tools and the specific risks and general method of calculation of capital requirements for market risk.     Third, the foreign exchange risk foreign exchange risk is foreign exchange (including gold) and the risk of foreign exchange derivatives positions.     1. capital requirements for foreign exchange risk is equal to the total net open position multiplied by 8%.     Total net exposure positions is equal to following two items of and: (1) foreign currency assets combination (not including gold) of net bulls positions of and (net positions for bulls of all currency species of net positions of and) and net short positions of and (net positions for short of all currency species of net positions of and of absolute) in the of larger who; (2) gold of net positions.     2. foreign exchange derivatives to convert the basic tools and tool based method to calculate market risk capital requirements.     Four, commodity risk applies to commodities, commodity forwards, commodity futures, commodity swaps.     Products mentioned in these measures refers to the physical products or can be traded in the secondary market, such as: precious metals (excluding gold), agricultural products and minerals (including oil).     1. the commodities risk capital requirement equal to the sum of the following two: (1) the net position 15% times the sum of the absolute values of goods, (2) merchandise total positions (the absolute value of long positions and short positions) and multiply by 3%.     2. commodity derivatives to convert nominal goods, and according to the method of calculating capital requirements.     Five risks, options 1. only purchase commercial simple calculation method. (1) for long or short spot spot Bull and put options and call options long and capital requirement equal to option contracts corresponding to the market value of the underlying tools multiply the specific risks and the general rate of capital requirements for market risk and, minus the option premium.     Minimum capital requirements are zero.     (2) call bull or put option bulls and capital requirement equal to the market value of the underlying tool times the basic tools of a specific risk and the general rate of capital requirements for market risk and option market value, whichever is less.              (3) based tool specific risk and general market risk corresponds to of capital requirements by Xia table calculation: ┌-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the ┐ │ based tool │ specific risk ratio │ general market risk ratio │ ├-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the ┤ │ bonds: │ │ │ │ │ Prescribed risk weights in table the Government 0.00 │, according to remaining term (solid │ │ qualification (the remainder): │ │ set interest rates) or next │ │ remaining for a period of 6 months or less ¦ 0.25 interest rate (floating rate) │ │ remaining for a period of 6 months to 24 months          ¦ 1.00 to calculate. │ │      剩余期限为24个月以上        │1.60          │                  │ │    其他                          │8.00          │                  │ │利率                              │0.00          │                  │ ├──              ───────────────┼───────┼─────────┤ │股票                              │8.00          │8.00              │ ├─────────────────┼───────┼─────────┤ │外汇                              │0.00          │8.00     │ ├─────────────────┼───────┼─────────┤ │商品                              │0.00          │15.00             │ └─────────────────┴───────┴─────────┘  2. commercial bank to sell the option applies to Seoul Tower + (Delta-plus) method.     Seoul Tower + method of calculating capital requirements consist of the following three parts: (1) the underlying tools multiply the market value of the option's Delta worth to Delta-weighted option positions; and in Delta-weighted positions added to the basic tools of a position in the calculation of capital requirements.                               (2) the gamma (Gamma) risk capital requirements.     2 gamma horse effect value =0.5xgammaxVU which: based tool for bonds Shi: VU= based tool market x table a in the corresponding period of risk weight; based tool for interest rate Shi: VU= based tool market x table a in the corresponding period of assumes that of returns changes; based tool for stock, and index, and Exchange and gold Shi: VU= based tool market x8%; based tool commodity option: VU= based tool market x15%. Same basic tools each option corresponds to the effect of gamma values are summed to yield a net effect of gamma values for each basic tool.     If an underlying tool the net effects of gamma value is negative, gamma risk total capital requirement equal to the net sum of the absolute value of the gamma effect.     (3) Vega (Vega) risk capital requirements.       Risk capital requirements = │ tool dimensions the basis (25%-the basic tools volatility) x Vega of an option value for the basic tools and │ d plus total risk capital requirements, tool dimensions the basis is equal to the sum of the capital requirements and risk.     Annex 5: content of the disclosure, risk management objectives and policies of commercial banks should disclose the following: (a) the overall risk management strategy.     (B) the organizational structure of risk management.     (C) scope, type of risk reporting and measurement.     (Iv) risk prevention policies and specific measures for implementation.     II, and table the scope shall disclose the calculation of capital adequacy ratio of commercial banks, and table, and disclose each of the following elements: (a) the financial institutions participating in the table.     (B) financial institutions that did not participate in the table.     Third, the capital should be itemized disclosure of commercial bank capital: (a) the final number of core capital, including the following: 1. the paid-up capital or equity; 2. capital surplus 3. surplus reserve; 4. retained earnings; 5. minority interests.     (B) the final number of subsidiary capital, including the following: 1. the revaluation reserve; 2. General reserves, 3. preferred stock, 4. convertible bonds 5. long-term subordinated debt.     (C) capital final.     (D) capital deductions, including the following: 1. the goodwill 2. commercial banks for capital investments that are not consolidated banking institutions; 3. commercial banks for non-personal use property, capital investments in the non-bank financial institutions and enterprises.     (E) core capital deductions, including the following: 1. the goodwill 2. capital investment banks are not consolidated banking institutions 50%; 3. commercial banks for non-personal use property, non-bank financial institutions and venture capital investment 50%.     (F) the long-term subordinated debt, outstanding condition and order.     (VII) increased during the reporting period, Division, merger or reduction of the registered capital.     (H) major capital investments during the reporting period.     Four, the capital adequacy ratio of commercial banks should indicate that a bank's capital plan and capital adequacy assessment methods, with emphasis on disclosures about factors affecting the capital adequacy ratio, and disclose each of the following elements: (a) the total risk-weighted assets in the table.     (B) the total off-balance sheet risk-weighted assets.     (C) the total risk-weighted assets.     (D) market risk capital requirements.     (E) not consolidated core capital ratio and capital adequacy.     (Vi) and to form the core capital adequacy ratio and capital adequacy.     Five, the credit risk and market risk (a) the credit risk. 1. credit risk management and control policy; 2. credit risk management of organization structure and duties divided; 3. calculation risk weight Shi using external rating company of name, and according to and consistency; 4. credit risk exposed final number; 5. bad loan of period early number, and final number; 6. General prepared, and special prepared and special prepared of meter mention method and statistics method; 7. General prepared, and special prepared and special prepared of period early number, and this period meter mention number, and this period recycling number, and this period verification number, and final number; 8. collateral confirmed of     Determine the main principles and internal ratio of principal of the loan to collateral; 9. guaranteed loans management principles.     (B) market risk. 1. market risk management and control policy; 2. transactions under the influence of interest rate on deposit in various financial instruments and the risks involved in stock, 3. all commercial banks foreign exchange risk and commodity risk. 4. exchange rate, interest rate changes affect the profitability and financial position of the banks.