| Order of the China Securities Regulatory Commission | | 中国证券监督管理委员会令 |
| (No. 131) | | （第131号） |
| The Measures for the Administration of Risk-Based Regulatory Indicators of Futures Companies, as deliberated and adopted at the first chairman's executive meeting of the China Securities Regulatory Commission on February 7, 2017, are hereby issued and shall come into force on October 1, 2017. | | 《期货公司风险监管指标管理办法》已经2017年2月7日中国证券监督管理委员会2017年第1次主席办公会议审议通过，现予公布，自2017年10月1日起施行。 |
| Chairman of the China Securities Regulatory Commission: Liu Shiyu | | 中国证券监督管理委员会主席：刘士余 |
| April 18, 2017 | | 2017年4月18日 |
| Annex: | | 附件： |
| Measures for the Administration of Risk-Based Regulatory Indicators of Futures Companies | | 期货公司风险监管指标管理办法 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 For the purposes of strengthening the supervision and administration of futures companies, and promoting more effective internal controls, risk prevention and robust development of futures companies, these Measures are developed in accordance with the Regulation on the Administration of Futures Trading. | | 第一条 为了加强期货公司监督管理，促进期货公司加强内部控制、防范风险、稳健发展，根据《期货交易管理条例》，制定本办法。 |
| Article 2 A futures company shall calculate risk-based regulatory indicators in accordance with the relevant provisions of the China Securities Regulatory Commission (hereinafter referred to as the “CSRC”). | | 第二条 期货公司应当按照中国证券监督管理委员会（以下简称中国证监会）的有关规定计算风险监管指标。 |
| Article 3 The CSRC may, under the principle of prudential supervision and in light of the development status of the futures market and the futures industry, and on the basis of soliciting industry opinions, make dynamic adjustments to the standards and requirements for the calculation of risk-based regulatory indicators of futures companies, and make transitional arrangements on the implementation of adjustment matters. | | 第三条 中国证监会可以根据审慎监管原则，结合期货市场与期货行业发展状况，在征求行业意见基础上对期货公司风险监管指标标准及计算要求进行动态调整，并为调整事项的实施作出过渡性安排。 |
| Article 4 A futures company shall establish internal control rules and risk management rules commensurate with risk-based regulatory indicators and set up dynamic risk monitoring and capital replenishment mechanisms, so as to ensure that net assets and other risk-based regulatory indicators continuously conform to the relevant standards. | | 第四条 期货公司应当建立与风险监管指标相适应的内部控制制度及风险管理制度，建立动态的风险监控和资本补充机制，确保净资本等风险监管指标持续符合标准。 |
| Article 5 A futures company shall, in a timely manner, conduct the pressure testing of its risk-based regulatory indicators according to regulatory requirements, market change and business development. | | 第五条 期货公司应当及时根据监管要求、市场变化及业务发展情况对公司风险监管指标进行压力测试。 |
| Where the pressure testing result indicates that potential risks exceed the tolerance of the futures company, the futures company shall take effective measures to supplement capital or control business scale in a timely manner, and control risks within the scope of tolerance. | | 压力测试结果显示潜在风险超过期货公司承受能力的，期货公司应当采取有效措施，及时补充资本或控制业务规模，将风险控制在可承受范围内。 |
| Article 6 A futures company shall retain an accounting firm qualified for conducting the securities or futures-related business to audit its annual risk-based regulatory statements. | | 第六条 期货公司应当聘请具备证券、期货相关业务资格的会计师事务所对期货公司年度风险监管报表进行审计。 |
| An accounting firm and its certified public accountants shall be diligent and duteous, shall check and verify the truth, accuracy and integrity of the documents and materials on which their reports are based, and shall be responsible for the lawfulness and truth of their audit reports. | | 会计师事务所及其注册会计师应当勤勉尽责，对出具报告所依据的文件资料内容的真实性、准确性和完整性进行核查和验证，并对出具审计报告的合法性和真实性负责。 |
| Article 7 The CSRC and its local offices shall, in accordance with the provisions of laws, administrative regulations and these Measures, conduct supervision and administration of whether the risk-based regulatory indicators of futures companies comply with the standards, and futures companies' preparation and submission of risk-based regulatory statements and other relevant activities. | | 第七条 中国证监会及其派出机构按照法律、行政法规及本办法的规定，对期货公司风险监管指标是否符合标准，期货公司编制、报送风险监管报表相关活动实施监督管理。 |
| Chapter II Standards and Requirements for the Calculation of Risk-Based Regulatory Indicators | | 第二章 风险监管指标标准及计算要求 |
| Article 8 A futures company shall continuously comply with the following standards for risk-based regulatory indicators: | | 第八条 期货公司应当持续符合以下风险监管指标标准： |
| (1) Its net capital shall not be less than 30 million yuan. | | （一）净资本不得低于人民币3000万元； |
| (2) The ratio of its net capital to the company's risk capital reserve shall not be lower than 100%. | | （二）净资本与公司风险资本准备的比例不得低于100%； |
| (3) The ratio of net capital to net assets shall not be lower than 20%. | | （三）净资本与净资产的比例不得低于20%； |
| (4) The ratio of its current assets to current liabilities shall not be lower than 100%. | | （四）流动资产与流动负债的比例不得低于100%； |
| (5) The ratio of its liabilities to net assets shall not be higher than 150%. | | （五）负债与净资产的比例不得高于150%； |
| (6) It shall comply with the requirements for prescribed minimum settlement reserve. | | （六）规定的最低限额结算准备金要求。 |
| Article 9 The CSRC shall set early warning standards for the setup of risk-based regulatory indicators. It shall prescribe that they shall not be lower than risk-based regulatory indicators of certain standards, their early warning standards are 120% of prescribed standards, and “shall not be higher than” risk-based regulatory indicators of certain standards, and their early warning standards are 80% of prescribed standards. | | 第九条 中国证监会对风险监管指标设置预警标准。规定“不得低于”一定标准的风险监管指标，其预警标准是规定标准的120%，规定“不得高于”一定标准的风险监管指标，其预警标准是规定标准的80%。 |
| No early warning standards shall be set for the minimum settlement reserve fund. | | 最低限额结算准备金不设预警标准。 |
| Article 10 The net capital of a futures company means the comprehensive risk-based regulatory indicator which is generated by making risk adjustments to asset-liability items and other items on the basis of net assets and cashability. | | 第十条 期货公司净资本是在净资产基础上，按照变现能力对资产负债项目及其他项目进行风险调整后得出的综合性风险监管指标。 |
| The formula for the calculation of net capital is: Net capital = net assets – asset adjustment amount + liability adjustment amount – /+ other adjustment items | | 净资本的计算公式为：净资本＝净资产－资产调整值＋负债调整值－/＋其他调整项。 |
| Article 11 The risk capital reserve of a futures company means the capital required by a futures company for responding to possible risk loss in the course of conducting all kinds of businesses. | | 第十一条 期货公司风险资本准备是指期货公司在开展各项业务过程中，为应对可能发生的风险损失所需要的资本。 |
| Article 12 The minimum settlement reserve fund means the minimum amount deposited by a futures company with its own funds for contract performance guarantee according to the relevant requirements of the futures exchange and depository and clearing institution. | | 第十二条 最低限额结算准备金是指期货公司按照交易所及登记结算机构的有关要求以自有资金缴存用于履约担保的最低金额。 |
Article 13 When a futures company calculates its net capital, it shall make sufficient asset impairment provision and confirm estimated liabilities in accordance with the provisions of accounting standards for business enterprises.
．．．．．． | | 第十三条 期货公司计算净资本时，应当按照企业会计准则的规定充分计提资产减值准备、确认预计负债。
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