Article 39 of People's Republic of China (PRC) Commercial Bank Law: Commercial banks shall abide by the following provisions on the management of asset-liability ratio:
(1) The capital adequacy ratio shall not be less than 8%.
(2) The ratio of the balance of current assets to the balance of current liabilities shall not be less than 25%.
(3) The ratio of the loan balance to the capital balance of a commercial bank to the same borrower shall not exceed 10%.
(4) Other provisions of the State Council Banking Regulatory Authority on the management of asset-liability ratio.