the provisions of these measures on commercial banks are applicable to rural cooperative banks, rural credit cooperatives, rural banks, loan companies and urban credit cooperatives, unless otherwise stipulated by these measures or the CBRC.
the rural credit cooperatives mentioned in these measures include rural credit cooperatives, county (city, district) rural credit cooperatives, county (city, district) rural credit cooperatives, prefecture (city) rural credit cooperatives, prefecture (city) rural credit cooperatives and provincial (autonomous region, municipality directly under the central government) rural credit cooperatives. Article 3 Commercial banks shall disclose information in accordance with the provisions of these Measures. These Measures are the minimum requirements for information disclosure of commercial banks. Commercial banks may disclose more information at their own discretion on the basis of observing the provisions of these Measures. Article 4 A commercial bank shall abide by laws and regulations, the unified accounting system of the state and the relevant provisions of the China Banking Regulatory Commission when disclosing information. Article 5 Commercial banks should follow the principles of authenticity, accuracy, completeness and comparability and disclose information in a standardized way. Article 6 The annual financial and accounting reports disclosed by commercial banks must be audited by accounting firms with corresponding qualifications.
rural credit cooperatives with assets less than RMB 1 billion may not be audited by accounting firms. Article 7 China Banking Regulatory Commission shall supervise the information disclosure of commercial banks in accordance with relevant laws and regulations. Chapter II Contents of Information Disclosure Article 8 Commercial banks shall disclose financial and accounting reports, various risk management conditions, corporate governance, major events of the year and other information in accordance with these Measures. Article 9 The financial accounting report of a commercial bank consists of accounting statements, notes to accounting statements and financial statements. Article 1 The accounting statements disclosed by commercial banks shall include balance sheet, income statement (income statement), cash flow statement, statement of changes in owners' equity and other relevant schedules. Article 11 A commercial bank shall explain in the notes to the accounting statements that the basis for preparing the accounting statements does not meet the basic premise of accounting. Article 12 A commercial bank shall explain its important accounting policies and accounting estimates in the notes to the accounting statements, including: accounting standards, accounting year, functional currency, accounting basis and pricing principles on which the accounting statements are compiled; Types and scope of loans; Investment accounting methods; The scope and method of drawing various asset impairment reserves; Principles and methods of revenue recognition; The pricing method of derivative financial instruments; Foreign currency business and report conversion methods; Compilation method of consolidated accounting statements; Fixed assets valuation and depreciation methods; Intangible assets pricing and amortization policies; Amortization policy of long-term deferred expenses; Accounting treatment of income tax, etc. Article 13 A commercial bank shall explain the changes of important accounting policies and accounting estimates in the notes to the accounting statements; Contingencies and events after the balance sheet date; Transfer and sale of important assets. Article 14 A commercial bank shall disclose the total amount of related party transactions and major related party transactions in the notes to the accounting statements. Article 15 a commercial bank shall explain the detailed information of important items in the accounting statements in the notes to the accounting statements, including:
(1) disclosure of interbank deposits by domestic and overseas peers.
(2) loan trade's funds shall be disclosed by domestic and overseas peers.
(3) disclose the opening and closing numbers of loans respectively according to credit loans, guaranteed loans, mortgage loans and pledged loans.
(4) disclose the beginning and ending numbers of non-performing loans according to the results of loan risk classification.
(5) the amount of loan loss reserve at the beginning of the period, the amount of withdrawal in the current period, the amount of reversal in the current period, the amount of write-off in the current period and the amount at the end of the period; General preparation, special preparation and special preparation shall be disclosed separately.
(6) Balance of interest receivable and its changes.
(7) disclose the number of investments at the beginning and the number at the end of the period by type.
(8) disclose interbank borrowings by domestic and overseas peers.
(9) the method, balance and changes of interest payable.
(1) Off-balance-sheet items such as bank acceptance bills, external guarantees, financing guarantees, non-financing guarantees, loan commitments, opening letters of credit at sight, issuing forward letters of credit, financial futures, financial options, etc., including the year-end balance of the above items and other specific information.
(11) other important projects. Article 16 A commercial bank shall disclose its capital adequacy in the notes to the accounting statements, including the total risk assets, the quantity and structure of net capital, the core capital adequacy ratio and the capital adequacy ratio. Article 17 A commercial bank shall disclose the audit report issued by an accounting firm.
commercial banks should hold tripartite talks with accounting firms and banking supervision institutions before issuing audit reports. Article 18 The statement of financial situation shall explain the basic situation of the bank's operation, the realization and distribution of profits and other matters that have a significant impact on the bank's financial position and operating results.