Article 18 A commercial bank shall provide the banking supervision institution with relevant information on loan loss provision on a monthly basis, including but not limited to:
(1) Opening and closing balances of loan loss reserve.
(2) The amount withdrawn, transferred back and written off in this period;
(3) Provision ratio and provision coverage ratio of loans at the beginning and end of the period.
Article 19 Banking supervision institutions shall communicate with external auditors on a regular basis, and master the adjustment of loan loss reserves of commercial banks by external auditors and relevant opinions.
Article 20 Banking supervision institutions shall establish a statistical analysis system for loan loss data of commercial banks, track, count and analyze the loan loss data, and provide data support for scientifically setting and dynamically adjusting the supervision standards for loan loss preparation.
Article 21 Banking supervision institutions shall monitor and analyze the loan provision coverage ratio and provision coverage ratio of commercial banks on a monthly basis, and investigate or conduct on-site inspection on abnormal changes in loan loss provision.
Article 22 The banking supervision institution shall take the construction and implementation of the loan loss reserve system of commercial banks as an important content of risk supervision.
Article 23 If the loan loss reserve of a commercial bank is lower than the regulatory standard for three consecutive months, the banking regulatory institution will issue a risk warning to the commercial bank and put forward rectification requirements; If it falls below the regulatory standards for six consecutive months, the banking regulatory institution shall take corresponding regulatory measures in accordance with the provisions of the Banking Regulatory Law of the People's Republic of China.
Article 24 If a banking regulatory institution finds that a commercial bank has reached the regulatory standards by practicing fraud, it shall order it to make rectification within a time limit and impose administrative penalties in accordance with the relevant provisions of the Banking Supervision Law of the People's Republic of China.