Listed commercial banks shall not only comply with the information disclosure provisions of these Measures, but also comply with the provisions of the securities regulatory authorities on information disclosure. Article 4 The information disclosure of commercial banks shall abide by laws and regulations, the unified national accounting system and the relevant provisions of the People's Bank of China. Article 5 Commercial banks should follow the principles of authenticity, accuracy, completeness and comparability, and standardize the disclosure of information. Article 6 The annual financial accounting report disclosed by a commercial bank shall be audited by an accounting firm approved to engage in financial-related auditing business. Article 7 The People's Bank of China shall supervise the information disclosure of commercial banks in accordance with relevant laws and regulations. Chapter II Contents of Information Disclosure Article 8 A commercial bank shall disclose financial and accounting reports, various risk management, 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 10 The accounting statements disclosed by commercial banks shall include balance sheet, income statement (income statement), statement of changes in owners' equity and other relevant schedules. Article 11 A commercial bank shall state 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 accounting statements, including: accounting standards, accounting year, functional currency, accounting basis and pricing principles of accounting statements; Types and scope of loans; Investment accounting methods; The scope and method of extraction of various asset impairment reserves; Principles and methods of revenue recognition; Pricing methods of derivative financial instruments; Foreign currency business and report conversion method; Compilation method of consolidated accounting statements; Valuation and depreciation methods of fixed assets; 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.
Major related party transactions refer to related party transactions with a transaction amount of more than 30 million yuan or accounting for more than 65,438+0% of the total net assets of commercial banks. 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) Depositing interbank funds according to the disclosure of interbank deposits at home and abroad;
(2) Disclosure of loan transaction funds by domestic and foreign peers;
(three) according to credit loans, secured loans, mortgage loans, pledge loans, respectively, to disclose the number of loans at the beginning and the end of the period;
(4) According to the loan risk classification results, disclose the beginning and ending numbers of non-performing loans.
(5) The amount of loan loss reserve at the beginning, 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;
(six) the balance of interest receivable and its changes;
(seven) according to the type of investment disclosure at the beginning and the end of the number;
(eight) disclosure of domestic and foreign interbank lending.
(9) The accrual method, balance and changes of interest payable;
(10) Off-balance-sheet items such as bank acceptance bills, external guarantees, financing guarantees, non-financing guarantees, loan commitments, opening sight letters of credit, opening forward letters of credit, financial futures and financial options. , including the year-end balance of the above projects and other specific information;
(eleven) other important projects. Article 16 A commercial bank shall disclose the capital adequacy ratio 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. Article 18 The statement of financial position 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. Article 19 A commercial bank shall disclose the following risks and risk management:
(1) Credit risk status. Commercial banks should disclose credit risk management, credit risk exposure, credit quality and income, including business activities that generate credit risk, credit risk management and control policies, organizational structure and division of responsibilities of credit risk management, procedures and methods of asset risk classification, credit risk distribution, credit risk concentration, aging analysis of overdue loans, loan restructuring, return on assets, etc.
(2) Liquidity risk status. Commercial banks should disclose relevant indicators that can reflect their liquidity status, analyze the factors that affect liquidity, and explain their liquidity management strategies.
(3) Market risk status. Commercial banks should disclose the risks caused by changes in market exchange rates and interest rates, analyze the impact of changes in exchange rates and interest rates on the profitability and financial status of banks, and explain the market risk management strategies of banks.
(4) Operational risk status. Commercial banks should disclose risks caused by imperfections or errors in internal procedures, personnel and systems, or external events, and explain the integrity, rationality and effectiveness of their internal control systems.
(5) Other risks. Other risk factors that may have a serious adverse impact on the bank.