1. A financial enterprise shall make provision for bad debts for assets that bear risks and losses. Specifically, it includes loans (including mortgage, pledge, guarantee and other loans), bank card overdraft, discount, credit advances (including bank acceptance bill advances, letter of credit advances, guarantee advances and so on). ), import bills, export bills, equity investments and creditor's rights investments (excluding securities investments whose final value is determined by the method of lower cost or market value or principal and interest investments for purchasing government bonds), loans (loans), interbank fund deposits and creditor's rights investments. For foreign loans that are lent by financial enterprises and bear the responsibility of external repayment, including loans from international financial organizations, loans from foreign buyers, loans from foreign governments, unconditional loans from Japan Bank for International Cooperation and mixed loans from foreign governments, provision for bad debts should also be made.

Assets such as entrusted loans that financial enterprises do not bear risks are not included in the bad debt reserve.

Two, financial enterprises should be at the end of each year in accordance with a certain proportion of the balance of assets to bear risks and losses to withdraw general reserves. The proportion of general reserves is determined by financial enterprises considering factors such as risk status. In principle, the general reserve balance is not less than 65438+ 0% of the ending balance of risky assets. Generally, the head office (head office) of a financial enterprise makes unified provision and management.

Financial enterprises shall inspect all creditor's rights and equity assets quarterly, analyze the recoverability of all creditor's rights and equity assets, and reasonably predict the possible losses of all assets according to the principle of prudence. Provision for loan loss is made for the expected possible loan loss, and provision for bad debts is made for the expected possible bad debt loss; For long-term investment losses that are expected to occur, provision for impairment of long-term investment shall be made.

3. Loan loss reserves include loans (including loans such as mortgage, pledge and guarantee) that financial enterprises bear risks and losses, bank card overdrafts, discounts, credit advances (bank acceptance bills advances, letter of credit advances, guarantee advances, etc.). ), import and export bills, borrowing funds, financing lease receivables, etc.

Loan loss preparation includes special preparation and special preparation.

Special preparation refers to the preparation made by financial enterprises to make up for special losses according to the degree of loan losses after classifying loan assets according to the guiding principles of loan risk classification. The proportion of special provision shall be reasonably determined by financial enterprises according to the risk degree and recovery possibility of loan assets.

Financial enterprises can make special provision with reference to the following proportions: the proportion of special provision is 2%; The sub-category accrual ratio is 25%; The proportion of suspicious accounts is 50%; The accrual ratio of loss category is 100%. Among them, the reserve for loss of secondary and doubtful assets can be floated by 20%.

Special provision refers to the provision made by financial enterprises for loans issued by specific countries, regions or industries, and the specific proportion is reasonably determined by financial enterprises according to the risk degree and recovery possibility of loan assets.

Four. Bad debt reserve covers all kinds of accounts receivable, such as interbank deposits, bond interest receivable, dividends receivable, operating leases receivable and other receivables.

Financial enterprises can classify the assets with bad debt provision according to the guiding principles of loan risk classification, and determine the proportion of bad debt provision according to the risk classification results with reference to the proportion of special loans. When determining the proportion of bad debt provision, financial enterprises should make reasonable estimates based on past experience, the actual financial situation of indebted units and cash flow and other related information.

Verb (abbreviation of verb) Long-term investment impairment reserve includes equity investment and creditor's rights investment (securities investment and principal and interest investment of purchased government bonds not determined by the lower of cost and market price method or fair value method).

For long-term investments with market prices, it can be judged whether it is necessary to make provision for impairment according to the following signs:

The market price is lower than the book value for 2 years;

Investment has been suspended for 65,438+0 years or more;

The investee suffered serious losses in that year;

The investee has suffered losses for two consecutive years;

The investee shows signs of rectification, liquidation or other unsustainable operations.

For long-term investments without market price, it can be judged whether provision for impairment is needed according to the following signs:

(a) Changes in the political or legal environment that affect the operation of the investee, such as the promulgation or revision of tax and trade laws and regulations, may lead to huge losses of the investee;

(2) Due to outdated products or changes in consumer preferences, the demand of the investee for the goods or services it provides changes, resulting in a serious deterioration of the financial situation of the investee;

(3) The production technology of the investee's industry has undergone major changes, and the investee has lost its competitiveness, resulting in a serious deterioration of its financial situation, which requires liquidation and rectification;

(4) Other circumstances where there is evidence that the investment can no longer bring economic benefits.

Six, financial enterprises must timely and fully withdraw bad debts according to the risk of issuing assets. If the provision for bad debts is insufficient, no after-tax profit distribution may be made.

Seven, the headquarters and branches of financial enterprises should provide their respective bad debt reserves to the competent financial department within 30 days after the end of each quarter (including the asset breakdown, classification, asset risk assessment method, bad debt reserve provision ratio and changes), and provide relevant bad debt reserve balance changes by category (beginning, current provision, current reversal, current write-off, and ending number).

Eight, the Ministry of Finance in the local financial Ombudsman's office is responsible for the supervision and management of the local central management of financial enterprises branches of bad debt provision extraction, not in accordance with the provisions of the full withdrawal of bad debt provision, should be promptly stopped and corrected.