《贷款风险分类指导原则》翻译

贷款风险分类指导原则
Guidelines on Risk-Based Loan Classification

第一章贷款分类的目标
Chapter I Objectives of Loan Classification

第一条为建立现代银行制度，改进贷款分类方法，加强银行信贷管理，提高信贷资产质量，特制定本指导原则。
Article 1 These Guidelines are formulated in order to facilitate the establishment of a modern banking system, improve the methodologies of loan classification, strengthen the credit management of banks and enhance the quality of credit assets.

第二条本指导原则所指的贷款分类，是指按照风险程度将贷款划分为不同档次的过程。通过贷款分类应达到以下目标：
Article 2 For purposes of these Guidelines, “loan classification” refers to a process of categorizing loans according to their risk profile. The following objectives shall be achieved through loan classification:

（一）揭示贷款的实际价值和风险程度，真实、全面、动态地反映贷款的质量；
(1) To identify the real value and risk profile of loans and reflect the quality of loans in a truthful, comprehensive and dynamic manner.

（二）发现贷款发放、管理、监控、催收以及不良贷款管理中存在的问题，加强信贷管理；
(2) To identify problems in the process of the granting, management, monitoring and collection of loans as well as the management of non-performing loans, and strengthen credit management;

（三）为判断贷款损失准备金是否充足提供依据。
(3) To provide basis for assessing the adequacy of loan loss provisions.

第二章贷款分类的标准
Chapter II Criteria for Loan Classification

第三条评估银行贷款质量，采用以风险为基础的分类方法（简称贷款风险分类法），即把贷款分为正常、关注、次级、可疑和损失五类；后三类合称为不良贷款。
Article 3 The risk-based approach is adopted to categorize the loan quality of banks (risk-based loan classification), whereby loans are classified into five categories, i.e., pass, special mention, substandard, doubtful and loss, with the last three categories collectively referred to as non-performing loans.

第四条五类贷款的定义分别为：
Article 4 Definitions of the five categories:

正常：借款人能够履行合同，没有足够理由怀疑贷款本息不能按时足额偿还。
Pass: borrowers are able to perform the contract, and there is no sufficient reason to doubt the repayment of the principal and interest of loans in full and on time.

关注：尽管借款人目前有能力偿还贷款本息，但存在一些可能对偿还产生不利影响的因素。
Special mention: though borrowers are currently able to repay the principal and interest of loans, there are factors that may have an adverse effect on the repayment of loans.

次级：借款人的还款能力出现明显问题，完全依靠其正常营业收入无法足额偿还贷款本息，即使执行担保，也可能会造成一定损失。
Substandard: borrowers’ repayment ability is apparently in question, and they are unable to repay the principle and interest of loans in full solely with their normal operating income; certain losses might incur even if collaterals are realized.

可疑：借款人无法足额偿还贷款本息，即使执行担保，也肯定要造成较大损失。
Doubtful: borrowers are unable to repay the principal and interest of loans in full and significant losses will inevitably incur even when collaterals are realized.

损失：在采取所有可能的措施或一切必要的法律程序之后，本息仍然无法收回，或只能收回极少部分。
Loss: after all possible measures and all necessary legal procedures have been taken, the principal and interest of loans still cannot be collected or only a small portion can be collected.

第五条使用贷款风险分类法对贷款质量进行分类，实际上是判断借款人及时足额归还贷款本息的可能性，考虑的主要因素包括：
Article 5 The risk-based loan classification method is actually to evaluate the probability of borrowers to repay the principal and interest of loans in full and on time. The principal factors in classifying loans are:

（一）借款人的还款能力；
(1) Repayment ability of borrowers;

（二）借款人的还款记录；
(2) Repayment records of borrowers;

（三）借款人的还款意愿；
(3) Repayment willingness of borrowers;

（四）贷款的担保；
(4) Collaterals of loans;

（五）贷款偿还的法律责任；
(5) Legal liabilities of repayment; and

（六）银行的信贷管理。
(6) Credit management of banks.

借款人的还款能力是一个综合概念，包括借款人现金流量、财务状况、影响还款能力的非财务因素等。
The borrowers’ repayment ability covers a number of factors including borrowers’ cash flow, financial conditions and relevant non-financial factors.

第六条对贷款进行分类时，要以评估借款人的还款能力为核心，把借款人的正常营业收入作为贷款的主要还款来源，贷款的担保作为次要还款来源。
Article 6 The classification of loans shall focus on the assessment of the borrowers’ repayment ability and the borrowers’ normal operating income shall be treated as the primary source of repayment, with the collaterals as a secondary source of repayment.

第七条需要重组的贷款应至少归为次级类；重组后的贷款（简称重组贷款）如果仍然逾期，或借款人仍然无力归还贷款，应至少归为可疑类。
Article 7 Loans subject to restructuring shall be classified as substandard or a lower category and restructured loans shall be classified as doubtful or a lower category if they remain overdue or the borrowers are still unable to repay loans.

重组贷款是指银行由于借款人财务状况恶化，或无力还款而对借款合同还款条款作出调整的贷款。
Restructured loans refer to loans with respect to which the contractual terms of repayment have been adjusted due to the deterioration of the borrowers’ financial conditions or their inability to repay loans.

重组贷款若具备其他更为严重的特征，可参照本指导原则第四条和第五条作进一步的调整。
Restructured loans may be further adjusted in accordance with Article 4 and Article 5 hereof if there are other more serious factors.

第八条对利用企业兼并、重组、分立等形式恶意逃废银行债务的借款人的贷款，至少划分为关注类。并应在依法追偿后，按实际偿还能力进行分类。
Article 8 Loans extended to borrowers that maliciously evade repayment by means of merger, acquisition, restructuring or split-up of enterprises shall be classified as special mention or a lower category, and shall be reclassified according to the borrowers’ actual repayment ability after legal procedures have been taken.

第九条分类时，应将贷款的逾期状况作为一个重要因素考虑。逾期（含展期后）超过一定期限、其应收利息不再计入当期损益的贷款，至少归为次级类。
Article 9 The overdue status of loans shall be considered an important factor for loan classification. Loans that are overdue (including grace period) beyond a certain period and whose interest receivable is no longer recognized as income for the current period shall be classified as substandard or a lower category.

第十条违反国家有关法律和法规发放的贷款应至少归为关注类。
Article 10 Loans extended in violation of relevant PRC laws and regulations shall be classified as special mention or a lower category.

第三章贷款分类的基本要求
Chapter III Basic Requirements for Loan Classification

第十一条贷款分类是商业银行信贷管理的重要组成部分。在贷款分类过程中，商业银行必须至少做到以下六个方面：
Article 11 Loan classification is an important part of commercial banks’ credit management. In the process of loan classification, commercial banks shall meet at least the following six requirements:

（一）建立健全内部控制制度，完善信贷规章、制度和办法；
(1) To establish a sound internal control system and improve the credit ruels, policies and procedures;

（二）建立有效的信贷组织管理体制；
(2) To establish an effective credit management system;

（三）实行审贷分离；
(3) To implement the separation between loan approval and loan granting;

（四）完善信贷档案管理制度，保证贷款档案的连续和完整；
(4) To improve the credit files management system to ensure the continuity and completeness of loan files;

（五）改进管理信息系统，保证管理层能够及时获得有关贷款状况的重要信息；
(5) To improve the management information system to ensure that the management will be kept informed of the important information related to loans; and

（六）督促借款人提供真实准确的财务信息。
(6) To make borrowers provide true and accurate financial information.

第十二条贷款风险分类法是对贷款分类的最低要求，也是判定商业银行贷款质量的基础。
Article 12 The risk-based loan classification is the minimum requirement for loan classification, and is the basis for assessing the credit quality of commercial banks.

商业银行可直接采用本指导原则第二章规定的贷款风险分类标准，也可依据本指导原则，从自身风险防范和信贷管理需要出发，制定相应的贷款分类制度。
Commercial banks may either adopt the loan classification criteria specified in Chapter II hereof or formulate their own loan classification system according to these Guidelines and in light of their own risk prevention and credit management needs.

商业银行制定的贷款分类制度应与中国人民银行采用的贷款风险分类法具有明确的对应和转换关系，并报中国人民银行备案。
The loan classification system formulated by commercial banks shall be compatible with and convertible to the loan classification method adopted by the PBOC and shall be submitted to the PBOC for record.

第十三条对贷款分类时，不能用客户的信用评级代替对贷款的分类，信用评级只能作为贷款分类的参考因素。
Article 13 Borrowers’ credit rating may not be used to replace loan classification and credit rating may only serve as a reference for loan classification.

第十四条如果影响借款人财务状况或贷款偿还的因素发生重大变化，应及时调整对贷款的分类。
Article 14 If any factor affecting the borrowers’ financial conditions or loan repayment ability undergoes any significant change, the relevant loan classification shall be adjusted in a timely manner.

商业银行应至少每半年对全部贷款进行一次分类。对不良贷款应严密监控，加大分析和分类的频率，根据贷款的风险状况采取相应的管理措施。
Commercial banks shall classify all their loans at least semi-annually. With respect to non-performing loans, stricter monitoring and more frequent review and classification are required, and appropriate measures shall be taken based on the risk profile of loans.

第十五条在采用以风险为基础的贷款分类方法的同时，商业银行应加强对贷款的期限管理。对逾期贷款应按中国人民银行有关规定进行统计与监测。
Article 15 Commercial banks shall strengthen the maturity management of loans while adopting the risk-based loan classification. Overdue loans shall be measured and monitored according to the rules and regulations PBOC.

第十六条商业银行应制定明确的抵押、质押品管理和评估的政策和程序。对于抵押品的评估，在有市场的情况下，按市场价格定值；在没有市场的情况下，应参照同类抵押品的市场价格定值。
Article 16 Commercial banks shall formulate explicit policies and procedures for the management and evaluation of collaterals. Collaterals shall be evaluated based on their market prices, or, if no market price is available, evaluation shall be made with reference to the market prices of similar collaterals.

第十七条商业银行应制定明确的保证贷款管理政策，对此类贷款的分类应充分考虑保证合同的有效性，和保证人履行保证责任的能力。
Article 17 Commercial banks shall formulate explicit policies on the management of guaranteed loan. Classification of guaranteed loans shall take into full consideration the validity of the guarantee contracts and the guarantors’ ability to honor their obligations.

第十八条商业银行要保证贷款分类的信贷人员和复审人员具有必要的信贷分析知识，熟悉贷款分类的基本原理。要通过培训和必要的措施保证贷款分类的质量。
Article 18 Commercial banks shall ensure that the credit officers and review personnel in charge of loan classification have necessary knowledge in credit analysis and are familiar with the fundamentals of loan classification. Trainings and necessary actions are required to ensure the effectiveness of loan classification.

第四章贷款分类的组织与实施
Chapter IV Implementation of Loan Classification

第十九条商业银行对贷款进行分类，应遵循内部控制原则，保证贷款分类的独立、连贯和可靠。
Article 19 When making loan classification, commercial banks shall comply with the internal control policy to ensure the independence, continuity and reliability of loan classification.

第二十条商业银行的内部报告制度应对贷款分类的报告关系作出明确的规定，保证管理层能及时了解贷款质量及变化情况。
Article 20 The internal reporting system of commercial banks shall clearly specify the reporting procedures for loan classification to ensure that the management will be kept informed of the loan quality and changes thereto.

第二十一条信贷人员应该全面掌握并熟悉借款人和贷款的情况，有责任把借款人和贷款的真实情况书面报告给负责分类复审的部门。
Article 21 Credit officers shall have a good knowledge and understanding of the borrowers and the loans, and shall be responsible for faithfully reporting the information of the borrowers and the loans to the loan classification review department in writing.

第二十二条商业银行内部审计部门应定期对贷款分类政策、程序的执行情况进行检查和评估，并将检查结果向上级行或董事会作出书面汇报。
Article 22 The internal audit department of commercial banks shall examine and evaluate the implementation of loan classification policies and procedures on a periodic basis and shall report their findings in writing to the higher level bank or the board of directors.

第五章贷款分类的监督与管理
Chapter V Supervision and Administration of Loan Classification

第二十三条中国人民银行通过现场检查和非现场监控两种方式对商业银行贷款质量进行监控。
Article 23 The PBOC shall review the loan quality of commercial banks by way of on-site examination and off-site monitoring.

第二十四条中国人民银行原则上每年对商业银行的贷款质量进行一次现场检查，包括专项检查和常规检查；对贷款质量出现重大问题的商业银行，将予以更加严格的监管。
Article 24 The PBOC shall in principle conduct an on-site examination of the loan quality of commercial banks on an annual basis, including special examination and regular examination. Commercial banks with seriousloan quality problems will be subject to more stringent supervision.

第二十五条中国人民银行在检查商业银行贷款质量时，不仅要独立地对其贷款质量进行分类，还要对其信贷政策、信贷管理水平、贷款分类方法及分类程序和结果作出评价。
Article 25 When reviewing the loan quality of commercial banks, the PBOC shall not only classify the quality of loans independently, but shall also evaluate the credit policy, credit management level, and the methodology, procedures and results of loan classification of commercial banks.

第二十六条商业银行应根据中国人民银行的要求报送贷款分类的数据。
Article 26 Commercial banks shall report the statistics for loan classification according to the requirements of the PBOC.

第二十七条商业银行的贷款损失以及呆账核销情况应依据有关法规披露。
Article 27 Loan losses and the write-offs of loan losses of commercial banks shall be disclosed according to relevant regulations.

第六章附则
Chapter VI Supplementary Provisions

第二十八条本指导原则中的“贷款”系指《贷款通则》中规定的各类贷款。
Article 28 For purposes of these Guidelines, “loans” refer to all types of loans specified in the General Rules on Lending.

第二十九条对贷款以外的各类资产，包括表外项目中的直接信用替代项目，也应根据资产的净值、债务人的偿还能力、债务人的信用评级情况和担保情况划分为正常、关注、次级、可疑、损失五类，其中后三类合称为不良资产。
Article 29 Other types of assets, including off-balance sheet items such as direct credit substitutes, shall also be categorized as pass, special mention, substandard, doubtful and loss according to the net value of assets, repayment ability of borrowers, credit rating of borrowers and collaterals involved, with the last three categories collectively referred to as non-performing assets.

分类时，要以资产价值的安全程度为核心，具体可参照贷款风险分类的标准和要求。
The classification of loans shall focus on the safety of asset value, and reference may be made to the criteria and requirements of the risk-based loan classification.

第三十条商业银行应该按照谨慎会计原则,并按照财政部的有关规定和人民银行有关贷款损失准备金计提的指引，提取贷款损失准备金，核销损失贷款。
Article 30 Commercial banks shall make loan loss provisions and write off loan losses according to the prudent accounting principle, the relevant rules of the Ministry of Finance as well as the guidelines of the PBOC on loan loss provisions.

第三十一条本指导原则适用于各类商业银行。
Article 31 These Guidelines shall be applicable to all types of commercial banks.

政策性银行和经营信贷业务的其他金融机构可参照本指导原则建立各自的分类制度，但不应低于本指导原则所提出的标准和要求。
Policy banks and other financial institutions engaged in credit business may establish their own loan classification systems with reference to these Guidelines, but the criteria and requirements shall in no event be lower than those specified in these Guidelines.

第三十二条本指导原则由中国人民银行负责解释。
Article 32 The PBOC shall be responsible for the interpretation of these Guidelines.

第三十三条本指导原则自发布之日起施行。
Article 33 These Guidelines shall come into force as of the date of promulgation.

(原文为中国公布的法律，译文由得法翻译独立完成，仅供学习参考之用。)