商业银行压力测试指引
中国美歌词
第一条为进一步提高商业银行风险管理能力，不断完善银监会监管技术和手段，根据《中华人民共和国银行业监督管理法》、《中华人民共和国商业银行法》以及其他有关法律和行政法规，制定本指引。
第二条本指引适用于中华人民共和国境内依法设立的商业银行，包括中资商业银行、外商独资银行和中外合资银行。
第三条本指引所称压力测试是一种以定量分析为主的风险分析方法，通过测算银行在遇到假定的小概率事件等极端不利情况下可能发生的损失，分析这些损失对银行盈利能力和资本金带来的负面影响，进而对单家银行、银行集团和银行体系的脆弱性做出评估和判断，并采取必要措施。
第四条压力测试能够帮助商业银行充分了解潜在风险因素与银行财务状况之间的关系，深入分析银行抵御风险的能力，形成供董事会和高级管理层讨论并决定实施的应对措施，预防
极端事件可能对银行带来的冲击。对于日常管理中广泛应用各类风险计量模型的银行，压力测试应成为模型方法的重要补充。压力测试也能够帮助银监会充分了解单家银行和银行业体系的风险状况和风险抵御能力。
第五条压力测试包括敏感性测试和情景测试等具体方法。敏感性测试旨在测量单个重要风险因素或少数几项关系密切的因素由于假设变动对银行风险暴露和银行承受风险能力的影响。情景测试是假设分析多个风险因素同时发生变化以及某些极端不利事件发生对银行风险暴露和银行承受风险能力的影响。
第六条商业银行可以根据本行业务发展、风险状况和某项压力测试具体内容的复杂程度，确定不同的测试方法；可以选择复杂模型，也可以根据经验做出合理的判断。商业银行应采取措施，不断改善压力测试技术手段，提高压力测试结果的可靠性。
第七条压力测试通常包括银行的信用风险、市场风险、流动性风险和操作风险等方面内容。压力测试中，商业银行应考虑不同风险之间的相互作用和共同影响。
第八条针对信用风险可以采取的压力情景包括但不局限于以下内容：国内及国际主要经济体宏观经济出现衰退；房地产价格出现较大幅度向下波动；贷款质量恶化；授信较为集中的企业和同业交易对手出现支付困难；其他对银行信用风险带来重大影响的情况。
第九条针对市场风险的压力测试情景包括但不局限于以下内容：市场上资产价格出现不利变动；主要货币汇率出现大的变化；利率重新定价缺口突然加大；基准利率出现不利于银行的情况；收益率曲线出现不利于银行的移动以及附带期权工具的资产负债其期权集中行使可能为银行带来损失等。 家中有事
第十条压力测试情景还包括以下情况：银行资金出现流动性困难；因内部或外部的重大欺诈行为以及信息科技系统故障带来的损失等。
第十一条压力测试情景根据假设程度的不同，一般包括轻度压力、中度压力以及严重压力。三种压力情景按照顺序不断增强，其中轻度压力也比目前实际情况更为严峻。
第十二条商业银行应根据本行业务发展、风险状况和风险管理能力，制定本行压力测试方案，并定期进行修订和完善。有关压力测试方案应得到本行高级管理层和董事会的批准和认可。压力测试方案应包括本行压力测试的目标、程序、方法、频度、报告线路以及相关应急处理措施等内容。商业银行应在本行压力测试方案的框架下开展各项具体的压力测试工作。
第十三条商业银行压力测试应包括以下步骤和程序：确定风险因素，设计压力情景，选择假设条件，确定测试程序，定期进行测试，对测试结果进行分析，通过压力测试确定潜在风险点和脆弱环节，将结果按照内部流程进行报告，采取应急处理措施和其他相关改进措施，向监管当局报告等。 春节趣事作文600字
第十四条商业银行进行压力测试的频度应与压力测试风险因素的性质以及银行风险管理能力相适应。此外，银行也可根据外部环境变化和银监会要求，不定期开展压力测试。
第十五条商业银行应对压力测试结果进行认真分析，按照预先确定的原则、方法和触发条件，决定是否就压力测试结果采取应急处理措施。不论是否采取应急处理措施，商业银行都应对压力测试所揭示的风险点和脆弱环节予以特别关注。
第十六条商业银行董事会和高级管理层应积极推动本行压力测试的研究和应用，为压力测试提供充分的资源保障。商业银行内部要确定相关部门或组成跨部门工作小组负责管理和协调本行的压力测试工作。
强壮 第十七条银监会负责对商业银行压力测试工作进行监督检查。银监会有权要求商业银行针对特定风险，按照统一要求进行压力测试，并将测试结果向银监会报告。
第十八条银监会定期就压力测试情况与商业银行进行沟通，通过现场检查和非现场监管评估银行压力测试是否与其业务和风险状况相适应。
第十九条银监会对商业银行压力测试进行评估时，重点关注以下几方面：压力测试方案是
否有效，风险因素的确定是否合理，压力情景的选择是否充分，压力测试所用的假设是否合理，压力测试的程序与方法与其风险程度是否相适应，应急处理措施是否可行，董事会及高层管理人员对压力测试的结果是否进行跟踪研究，银行是否对压力测试方案进行定期修订等。
第二十条银监会可根据实际情况要求银行集团在并表基础上进行压力测试。如有必要，银监会派出机构也可根据实际情况，要求商业银行分支机构就某项风险因素进行压力测试。
第二十一条银监会必要时可以利用商业银行压力测试结果及其他相关信息，通过一定的方法，对我国银行业整体情况进行压力测试，对银行业稳健性进行分析。
Guidelines for the Stress Testing of Commercial Banks
Article 1 In order to further enhance the risk management ability of commercial banks and
continuously improve the supervisory techniques and means of the CBRC, the Guidelines are formulated according to the Banking Supervision Law of the People’s Republic of China, the Law of the People’s Republic of China on Commercial Banks, other relevant laws and administrative regulations.
Article 2 The Guidelines are applicable to the commercial banks established within the territory of the People’s Republic of China, including Chine-funded commercial banks, exclusively foreign-funded banks and Chine-foreign equity joint banks.
Article 3 The term “stress testing” as mentioned in the Guidelines refers to such a kind of risk analysis method in which the quantitative analysis method is usually adopted, the f
rangibility of a single bank, a bank group and the banking system is evaluated and judged through forecasting possible loss from small probability events or any other extremely unfavorable circumstances as assumed and analyzing the negative impact of such loss on the bank’s profitability and capital, and necessary measures are thus taken.
Article 4 Stress testing can help a commercial bank completely find out the relationship between any potential risk factors and its financial conditions, deeply analyze its ability to resist risks, form the basis for the board of directors and the nior executives to discuss, decide and enforce countermeasures, prevent the impact of extreme events on itlf. For a bank that widely us various kinds of risk measurement models in its daily management, the stress testing shall become an important supplement to the model method. The stress testing can also help the CBRC completely find out the risk situation and risk resistance ability of a single bank and the banking system.
Article 5 Stress testing shall include such concrete methods as nsitivity testing and scenario testing. Sensitivity testing is ud to test the impact of a single important risk factor or few cloly connected factors on the bank’s risk exposure and risk affordability due to the changes in assumptions. Scenario testing is ud to assume and analyze the impact of concurrent changes in veral risk factors or certain extremely unfavorable events on the bank’s risk exposure and risk affordability.
Article 6 A commercial bank may, in light of its own business development and risk situation as well as the complexity of specific contents in a certain kind of stress testing, determine different testing methods; and may choo a complex model or make reasona
ble judgment bad on experiences. A commercial bank shall take measures, continue to improve stress testing techniques and means, and enhance the reliability of stress testing results.
Article 7 Stress testing generally includes such risks as credit risk, market risk, fluidity risk and operating risk. In the stress testing, a commercial bank shall consider mutual effects and common influences between different risks.
Article 8 Stress testing scenarios aiming at the credit risk shall include, but not limited to, the following contents: recession of macro economy of our country or any main international economic bodies, dramatic decrea of real estate price, deterioration of loa
n quality, difficulty of any enterpris with huge debts or any inter-bank trading partners in the payment, and any other circumstances that will bring about major impact on the bank’s credit risk.
Article 9 Stress testing scenarios aiming at the market risk shall include, but not limited to, the following contents: unfavorable changes in the market ast price, large changes in the exchange rates of main currencies, abrupt increa of gap due to the re-determination of exchange rates, unfavorable conditions regarding benchmark interest rates for the bank, unfavorable movement in the yield curve for the bank, and possible loss resulted from the centralized exerci of options bad on asts or liabilities embedded with the option tool.
Article 10 Stress testing scenarios shall also include the difficulty of a bank in the capital fluidity, and the loss resulted from rious internal or external frauds or rious information technological system malfunction, etc.
Article 11 Stress testing scenarios shall, in light of the verity of assumptions, generally include light stress, moderate stress and rious stress. The three kinds of stress will be reinforced in order, of which the light stress is still stricter than the current actual situation.
破坏环境
Article 12 A commercial bank shall, in light of its own business development situation, risk
situation and risk management ability, formulate a stress testing scheme for its own bank, and make regular revisions and improvements. The relevant stress testing scheme shall be subject to approval and ratification of the nior executives and the board of directors of the bank. The stress testing scheme shall include the stress testing targets, procedures, methods, frequency, reporting route and relevant contingency plans, etc. The commercial bank shall make concrete stress testing under the framework of its stress testing scheme.
菩萨蛮书江西造口壁Article 13 The stress testing of a commercial bank shall include the following steps and procedures: determination of risk factors, design of stress scenarios, lection of assumptions, determination of testing procedures, regular testing, analysis of testing results, determination of potential risks and weak links through stress testing, reporting of results according to internal procedures, adoption of contingency measures and other rel
evant improvement measures, reporting to the competent regulatory bureau, and etc.
Article 14 The frequency for a commercial bank to make stress testing shall be suitable for the nature of stress testing risk factors and the risk management ability of the bank. Besides, the bank may make irregular stress testing in light of the changes in external environment and the requirements of the CBRC.
Article 15 A commercial bank shall carefully analyze the stress testing results, and decide whether to take contingency measures with regard to the stress testing results according to the principles, methods and triggering conditions as preliminarily determined. Whether or not to take contingency measures, the commercial bank shall give special attention to t
he risks and weak links disclod through stress testing.
Article 16 The board of directors and the nior executives of a commercial bank shall actively promote the rearch and application of stress testing within its own bank to guarantee sufficient resources for stress testing. A commercial bank shall determine a relevant department or form an inter-department working group to be responsible for managing and coordinating the stress testing of its own bank.
Article 17 The CBRC will be responsible for supervising and inspecting the stress testing of commercial banks. The CBRC will be entitled to require any commercial banks to make stress testing aiming at certain risks according to uniform requirements and report t
he testing results to the CBRC.
Article 18 The CBRC will regularly communicate with commercial banks with regard to stress testing, and evaluate whether the stress testing of a bank is suitable for its business and risk situations by way of onsite inspection and off-site supervision.
Article 19 When evaluating the stress testing of a commercial bank, the CBRC will focus on: whether the stress testing scheme is effective, whether the determination of risk factors is rational, whether the lection of stress scenarios is sufficient, whether the assumptions for stress testing are reasonable, whether the procedures and methods for stress testing are suitable for the risk degree, whether contingency plans are feasible, wh
ether the board of directors and the nior executives have carried out follow-up rearch on stress testing results, whether the bank has regularly revid the stress testing scheme, and etc.
Article 20 The CBRC may, in light of actual conditions, require a bank group to make stress testing on the basis of consolidated financial statements. If necessary, a dispatched agency of the CBRC may, in light of actual conditions, require a commercial bank branch to carry out stress testing aiming at any risks.
Article 21 The CBRC may, if necessary, make u of the stress testing results of commercial banks and other relevant information to carry out the stress testing of the ove
rall conditions of the banking ctor of our country and analyze the stability of the banking ctor.
Article 22 The Guidelines are formulated for the purpo of regulating the uniform requirements for stress testing. The CBRC will parately t down concrete requirements for stress testing, including the requirements for stress testing aiming at the market risk or the implementation of new capital agreement.
Article 23 Policy banks, postal savings banks, rural cooperative banks, urban credit cooperatives, rural credit cooperatives, non-bank financial institutions and foreign bank branches shall refer to the Guidelines in their relevant activities.
目标利润
Article 24 State-owned commercial banks and joint stock commercial banks shall, no later than the end of 2008, and urban commercial banks and other commercial banks shall, no later than the end of 2009, make the stress testing according to the requirements provided for herein.
Article 25 The power to interpret the Guidelines shall be vested in the CBRC.
兴多音字
Article 26 The Guidelines shall come into force as of the date of promulgation.
