A commercial bank shall disclose the following contents:

(a) the overall strategy of risk management.

(2) Organizational structure of relevant risk management.

(3) The scope and types of reporting and measuring risks.

(four) policies and specific implementation measures to prevent risks. Second, the scope of merger.

A commercial bank shall disclose the consolidated scope of capital adequacy ratio calculation, and disclose the following contents item by item:

(1) Financial institutions participating in consolidated statements.

(2) Financial institutions not involved in consolidated statements. Three. capital

A commercial bank shall disclose its capital item by item:

(1) Core capital at the end of the period, including:

1. Paid-in capital or common stock;

2. Capital reserve;

3. Surplus reserve;

4. Undistributed profits;

5. minority equity.

(2) The ending number of Tier 2 capital, including:

1. Reserve revaluation;

2. General preparation;

3. Preferred stock;

4. Convertible bonds;

5. Long-term subordinated debt.

(3) Capital at the end of the period.

(4) Deduction of capital, including:

1. Goodwill;

2. Capital investment of commercial banks in non-consolidated banking institutions;

3. Capital investment of commercial banks in non-self-use real estate and non-bank financial institutions and enterprises.

(5) Deduction of core capital, including:

1. Goodwill;

50% of the capital investment of commercial banks in non-consolidated banking institutions;

3. 50% of the capital of commercial banks is invested in non-self-use real estate, non-bank financial institutions and enterprises.

(6) Term, conditions and repayment sequence of long-term subordinated debts.

(7) The increase, decrease, division and merger of the registered capital during the reporting period.

(eight) major capital investment behavior during the reporting period. Four. capital adequacy ratio

A commercial bank shall explain its capital planning and capital adequacy ratio evaluation methods, focus on the disclosure of relevant factors affecting capital adequacy ratio, and disclose the following items one by one:

(1) Total risk-weighted assets in the balance sheet.

(2) Total off-balance-sheet risk-weighted assets.

(3) Total risk-weighted assets.

(4) Market risk capital requirements.

(5) Core capital adequacy ratio and capital adequacy ratio are not consolidated.

(6) Consolidated core capital adequacy ratio and capital adequacy ratio. V. Credit risk and market risk

(1) Credit risk.

1. Credit risk management and control policy;

2. Organizational structure and division of responsibilities of credit risk management;

3. Use the name, basis and consistency of the external rating company when calculating the risk weight;

4. The number of credit risk exposures at the end of the period;

5. The number of non-performing loans at the beginning and the end;

6. General compilation, special compilation and special compilation methods and statistical methods;

7 general preparation, special preparation and special preparation at the beginning of the number, the number of this period, the number of this period to recover, the number of this period to write off, the number of the end;

8. The main principles of collateral confirmation and the ratio of collateral to loan principal determined internally;

9. Principles of secured loan management.

(2) Market risk.

1. Market risk management and control policy;

2. Risks involved in various financial instruments and stocks affected by the interest rate of trading accounts;

3. All foreign exchange risks and commodity risks of commercial banks;

4. The influence of exchange rate and interest rate changes on the profitability and financial status of banks. Article 6 A commercial bank shall calculate the capital adequacy ratio of consolidated and non-consolidated statements at the same time. Article 7 The capital adequacy ratio of commercial banks shall not be less than 8%, and the core capital adequacy ratio shall not be less than 4%. Article 8 China Banking Regulatory Commission (hereinafter referred to as CBRC) shall supervise and inspect the capital adequacy ratio and capital management of commercial banks in accordance with these Measures. Article 9 Commercial banks shall disclose information on capital adequacy ratio in accordance with these Measures. ? Chapter II Calculation of Capital Adequacy Ratio Article 10 When calculating the consolidated capital adequacy ratio, a commercial bank shall include the following institutions in the consolidated scope:

(1) Invested financial institutions in which commercial banks have more than half (excluding half) equity capital, including:

1. Invested financial institutions in which commercial banks directly own more than half of the equity capital;

2. Invested financial institutions with more than half of equity capital owned by wholly-owned subsidiaries of commercial banks;

3. A commercial bank and its wholly-owned subsidiary * * * are all invested financial institutions with more than half of equity capital.

(2) The equity capital owned by a commercial bank does not exceed half, but it should be included in the consolidated scope if it is under any of the following circumstances with the invested financial institution:

1. Hold more than half of the voting rights of this institution through agreements with other investors;

2. According to the articles of association or agreement, have the right to control the financial and business policies of this institution;

3. Have the right to appoint or remove most members of the board of directors of this institution or similar authority;

4. Have more than half of the voting rights in the board of directors of this institution or similar institutions.

Institutions that can be excluded from the scope of merger include: financial institutions that have closed down or declared bankruptcy; Financial institutions that enter liquidation procedures due to termination; Financial institutions that decide to sell within one year and hold more than half of equity capital in the short term; Overseas affiliated financial institutions that are affected by unexpected events such as foreign exchange control in the host country and whose capital dispatch is restricted.