Extended data:
Standardized creditor's rights assets refer to publicly traded creditor's rights financial products. There are two publicly traded debt financial instruments markets in China, namely, the interbank market and the Shanghai and Shenzhen stock exchanges. The securities creditor's rights listed and traded in these two markets belong to the publicly listed underlying securities.
However, non-standardized creditor's rights assets refer to creditor's rights assets that are not traded in the interbank market and the stock exchange market, including but not limited to credit assets, trust loans, entrusted creditor's rights, acceptance bills, letters of credit, accounts receivable, various beneficial rights, equity financing with repurchase clauses, etc.
In the Notice on Regulating the Investment Operation of Commercial Banks' Wealth Management Business (Yin Jian Fa [2065438+03] No.8, hereinafter referred to as the Notice) issued by the China Banking Regulatory Commission on March 27, 20 13, it was pointed out that recently, commercial banks' wealth management funds were directly or indirectly invested in "non-standardized debt assets" business through non-bank financial institutions and asset trading platforms.
The CBRC said: Since 20 12, commercial bank wealth management has directly or indirectly invested in "non-standardized debt assets" business through non-bank financial institutions and asset trading platforms. In view of the risks of financial investment in non-standardized creditor's rights assets, the CBRC reiterated the principle of "one-to-one correspondence in the use of funds", that is, each financial product should correspond to the invested assets (subject matter) one by one, so that each product can be managed, accounted for and accounted for separately.
Commercial banks should realize the correspondence between each wealth management product and investment assets (subject matter), so that each product can be managed, accounted for and accounted for separately. Independent management refers to the independent investment management of each wealth management product; Setting up separate accounts refers to setting up an investment ledger for each wealth management product to ensure that the investment assets are clear item by item; Separate accounting refers to separate accounting treatment for each wealth management product to ensure that each wealth management product has financial statements such as balance sheet, income statement and cash flow statement.