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| Measures for the Risk Control Indexes of Securities Companies | | 证券公司风险控制指标管理办法 |
(The Measures for the Risk Control Indexes of Securities Companies, which were adopted at the 185th president's meeting of China Securities Regulatory Commission on July 5, 2006, and amended in accordance with the Decision of the China Securities Regulatory Commission on amending the Measures for the Risk Control Indexes of Securities Companies on June 24,2008.) | |
（2006年7月5日中国证券监督管理委员会第185次主席办公会议审议通过，根据2008年6月24日中国证券监督管理委员会《关于修改〈证券公司风险控制指标管理办法〉的决定》修订） |
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| Chapter 1 General Rules | | 第一章 总则 |
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| Article 1 The present Measures are formulated according to such laws and administrative regulations as the Securities Law of the People's Republic of China for establishing a risk control index system, strengthening the risk supervision of securities companies and urging the securities companies to strengthen the inner control of their own and to guard against risks. | | 第一条 为了建立以净资本为核心的风险控制指标体系，加强证券公司风险监管，督促证券公司加强内部控制、防范风险，根据《证券法》等有关法律、行政法规，制定本办法。 |
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| Article 2 A securities company shall calculate the net capital and the risk capital reserve and prepare the net capital calculation sheet, risk capital reserve calculation sheet and the risk control index supervision statement according to the present Measures. | | 第二条 证券公司应当按照本办法的规定计算净资本和风险资本准备，编制净资本计算表、风险资本准备计算表和风险控制指标监管报表。 |
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| Article 3 The China Securities Regulatory Commission (CSRC) may adjust the net capital calculation basis, the risk capital reserve calculation basis and the calculation basis of the scale of each business according to the market development and the principle of prudent supervision. The opinions of the industry shall be collected publicly and certain transitional arrangements shall be made before the adjustment is made. | | 第三条 中国证券监督管理委员会（以下简称中国证监会）可以根据市场发展情况和审慎监管原则，对净资本计算标准、风险资本准备计算标准、各项业务规模的计算口径进行调整；调整之前，应当公开征求行业意见，并为调整事项的实施作出过渡性安排。 |
As for a new product or business for which the risk adjustment ratio or risk capital reserve calculation ratio fails to be stipulated in the present Measures, the securities company shall, before investing in the product or operating the business, report or to the CSRC or the dispatched office of the CSRC (hereinafter referred to as dispatched office) of the place of incorporation of the securities company submit an application thereto for approval. The CSRC shall, on the basis of the opinions of the industry, determine the corresponding risk adjustment ratio and the risk capital reserve calculation ratio according to the characteristics and risk status of the new product or business of the securities company.” | |
对于未规定风险调整比例或者风险资本准备计算比例的新产品、新业务，证券公司在投资该产品或者开展该业务前，应当按照规定事先向中国证监会、公司注册地的中国证监会派出机构（以下简称派出机构）报告或者报批。中国证监会根据证券公司新产品、新业务的特点和风险状况，在征求行业意见基础上确定相应的风险调整比例和风险资本准备计算比例。 |
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| Article 4 The CSRC may, according to the principle of classification for closer supervision, make appropriate adjustments to the risk control index standards of different corporations and the risk capital reserve calculation ratio of certain businesses according to the governance structure, inner control level and risk control situation. | | 第四条 中国证监会可以按照分类监管原则，根据证券公司的治理结构、内控水平和风险控制情况，对不同类别公司的风险控制指标标准和某项业务的风险资本准备计算比例进行适当调整。 |
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| Article 5 The CSRC and its detached offices shall make regular or irregular inspection to the generation process of each risk control index data, such as that of the net capital of the securities company and the authenticity, accuracy and integrity of the calculation results. | | 第五条 中国证监会及其派出机构应当对证券公司净资本等各项风险控制指标数据的生成过程及计算结果的真实性、准确性、完整性进行定期或者不定期检查。 |
The CSRC and its detached offices may require the securities company to employ an accounting firm with relevant professional qualification to audit its monthly net capital calculation sheets, risk capital reserve calculation sheet and risk control index supervision statements when necessary. | |
中国证监会及其派出机构可以根据监管需要，要求证券公司聘请具有证券相关业务资格的会计师事务所对其月度净资本计算表、风险资本准备计算表和风险控制指标监管报表进行审计。 |
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| Article 6 The securities company shall establish a dynamic supervision and complement mechanism of risk control indexes according to its own assets and liability situation and business development so as to ensure that each and every aspect of such risk control index as net capital is in compliance with the stipulated standard. | | 第六条 证券公司应当根据自身资产负债状况和业务发展情况，建立动态的风险控制指标监控和补足机制，确保净资本等各项风险控制指标在任一时点都符合规定标准。 |
The securities company shall conduct a sensitivity analysis on the risk control indexes before carrying out each business or distributing any profit so as to rationally determine the maximum scale of relevant business and the profits to be distributed. | |
证券公司应当在开展各项业务及分配利润前对风险控制指标进行敏感性分析，合理确定有关业务及分配利润的最大规模。 |
The securities company shall set up a pressure test mechanism and constantly improve it so as to make pressure tests on the company's risk control indicators in light of the fluctuations of the market in a timely manner. | |
证券公司应当建立健全压力测试机制，及时根据市场变化情况对公司风险控制指标进行压力测试。 |
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| Article 7 The securities company shall employ an accounting firm with relevant professional qualification to audit its annual net capital calculation sheets, risk capital reserve calculation sheet and risk control index supervision statements. | | 第七条 证券公司应当聘请具有证券相关业务资格的会计师事务所对其年度净资本计算表、风险资本准备计算表和风险控制指标监管报表进行审计。 |
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| Article 8 The accounting firm and its certified accountants shall perform due diligence to audit the authenticity, accuracy and integrity of the net capital calculation sheets, risk capital reserve calculation sheet and risk control index supervision statements of the securities company and be responsible for the authenticity and legality of the audit reports they produce. | | 第八条 会计师事务所及其注册会计师应当勤勉尽责，对证券公司净资本计算表、风险资本准备计算表和风险控制指标监管报表的真实性、准确性、完整性进行审计，并对审计报告的真实性、合法性负责。 |
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| Chapter 2 Net Capital and Its Calculation | | 第二章 净资本及其计算 |
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| Article 9 Net capital is a comprehensive risk control index determined after conducting risk adjustment to the assets and liabilities and relevant businesses on the basis of the net capital according to the business scope and the liquidity of the assets and liabilities of the securities company. | | 第九条 净资本是指根据证券公司的业务范围和公司资产负债的流动性特点，在净资产的基础上对资产负债等项目和有关业务进行风险调整后得出的综合性风险控制指标。 |
The basic calculation formula of net capital is: net capital = net assets – risk adjustment to financial assets – risk adjustment to other assets – risk adjustment to contingent liabilities -/+ other adjustments determined or rectified by the CSRC. | |
净资本基本计算公式为：净资本＝净资产－金融资产的风险调整－其他资产的风险调整－或有负债的风险调整－/＋中国证监会认定或核准的其他调整项目。 |
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| Article 10 The securities company shall calculate the net capital according to the net capital calculation standard of securities company as specified by the CSRC. | | 第十条 证券公司应当按照中国证监会规定的证券公司净资本计算标准计算净资本。 |
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| Article 11 When calculating the net capital, a securities company shall fully prepare the asset depreciation reserve for each item required in accordance with the relevant provisions. | | 第十一条 证券公司计算净资本时，应当按照规定对有关项目充分计提资产减值准备。 |
The CSRC and its detached offices may require the company to make a special explanation on the sufficiency and rationality of the withdrawal of asset depreciation reserves. Where there is any evidence of insufficient withdrawal of asset depreciation reserves for the company, the CSRC and its detached offices may ask the company to make complementary withdrawal of asset depreciation reserves and reduce the net capital correspondingly. | |
中国证监会及其派出机构可以要求公司专项说明资产减值准备提取的充足性和合理性。有证据表明公司未充分计提资产减值准备的，中国证监会及其派出机构可以要求公司补充提取资产减值准备并相应核减净资本金额。 |
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| Article 12 When calculating net capital, a securities company shall pool together financial assets of the same kind but calculated under different items, and make risk adjustments according to the attributes of such assets in a unified way. | | 第十二条 证券公司计算净资本时，应当将不同科目中核算的同类金融资产合并计算，按照金融资产的属性统一进行风险调整。 |
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| Article 13 The risk adjustment to the financial assets of a securities company shall be made at different ratios according to the classification and liquidity of such assets. As for those that simultaneously meet two or more standards in the classification of financial assets, the highest ratio shall be adopted for risk adjustment. | | 第十三条 证券公司的金融资产投资，按照金融资产的分类和流动性采取不同比例进行风险调整。金融资产的分类中同时符合两个或者两个以上标准的，应当采用最高的比例进行风险调整。 |
As for the financial assets held by the securities company beyond the prescribed ratio, the CSRC or its dispatched office may demand the securities company to calculate the net capital at a higher ratio of risk adjustment. | |
对于证券公司违反规定超比例持有的金融资产，中国证监会及其派出机构可以要求证券公司在计算净资本时提高风险调整比例。 |
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| Article 14 A securities company that participates in the portfolio asset management of the company with its self-owned capital shall specify the amount and the term of the invested fund and the corresponding responsibilities in the portfolio asset management contract, and shall deduct the invested fund according to corresponding responsibilities when calculating the net capital. | | 第十四条 证券公司以自有资金参与本公司设立的集合资产管理计划的，应当在集合资产管理合同中对投入资金的数额、期限和承担责任等进行约定，并在计算净资本时根据承担的责任相应扣减公司投入的资金。 |
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| Article 15 The risk adjustment to the receivables shall be made at different ratios according to the age of the accounts, which shall be calculated from the point when the business occurs, and the collectible level thereof. As for those that simultaneously meet two or more standards in the classification of receivables, the highest ratio shall be adopted for risk adjustment. The guarantee deposits and margins paid which are hard to recover as having been proved, overdue loans to other banks and repurchased financial assets shall be listed under the receivables, and the risk adjustment thereto shall be made on the abatement principle for receivables. | | 第十五条 应收款项按照账龄的长短和可收回情况采取不同比例进行风险调整，账龄应当从业务发生时点起算。应收款项的分类中同时符合两个或者两个以上标准的，应当采用最高的比例进行风险调整。有证据表明难以收回的存出保证金项目以及逾期的拆出资金和买入返售金融资产等项目，应当并入应收款项项目并按照应收款项的扣减原则进行风险调整。 |
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| Article 16 The securities company shall, in the annotations of the net capital calculation sheet, make sufficient disclosure of the nature, the amount involved, reasons, progress and the accounting treatment of the possible loss and initial loss estimated of the contingent matters at the end of a period of the company (such as the pending lawsuit, external guarantee, etc). As for the contingent matters that may lead to the outflow of economic benefits, it is necessary to determine the estimated liabilities; while as for those that will not very likely cause the outflow of economic benefits, the contingent liabilities shall be deducted according to a certain proportion when calculating the net capital. | | 第十六条 证券公司应当在净资本计算表的附注中，充分披露公司期末或有事项的性质（如未决诉讼、未决仲裁、对外提供担保等）、涉及金额、形成原因和进展情况、可能发生的损失和预计损失的会计处理情况。对于很可能导致经济利益流出公司的或有事项，应当确认预计负债；对于不是很可能导致经济利益流出公司的或有事项，在计算净资本时，应当按照一定比例扣减或有负债。 |
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Article 17 Where a securities company issues a letter of commitment to provide guarantee for a branch company operating the securities business in which the securities company holds controlling shares, it shall deduct a certain proportion of the amount for guarantee from the net capital. If the branch company engages in securities underwriting and sponsoring, the securities assets management business or other business recognized by the CSRC, it may add a certain proportion of the guarantee to the net capital.
．．．．．． | | 第十七条 证券公司对控股证券业务子公司出具承诺书提供担保承诺的，应当按照担保承诺金额的一定比例扣减净资本。从事证券承销与保荐、证券资产管理业务等中国证监会认可的子公司可以将母公司提供的担保承诺按照一定比例计入净资本。
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