商业银行非信贷资产减值损失计提标准

商业银行非信贷资产减值损失计提标准
1.商业银行在进行非信贷资产减值损失计提时，应当严格按照相关标准进行操作。

Commercial banks should strictly follow the relevant standards when making provisions for non-credit asset impairment losses.
2.根据监管要求，商业银行需要定期对非信贷资产进行减值测试和计提。

According to regulatory requirements, commercial banks are required to conduct periodic impairment testing and provisions for non-credit assets.
3.银行在计提非信贷资产减值损失时，应当充分考虑市场情况和未来现金流量。

Banks should take into account market conditions and future cash flows when making provisions for non-credit asset impairment losses.
4.非信贷资产包括但不限于投资性房地产、固定资产和无形资产等。

Non-credit assets include, but are not limited to, investment real estate, fixed assets, and intangible assets.
5.对于已经发生减值迹象的非信贷资产，商业银行需要及时计提减值损失。

For non-credit assets that have shown impairment indicators, commercial banks need to make timely provisions for impairment losses.
6.银行需要建立健全的非信贷资产减值损失计提制度和流程。

Banks need to establish a sound system and process for making provisions for non-credit asset impairment losses.
7.非信贷资产减值损失计提需要经过审慎评估和合理估计。

Provisions for non-credit asset impairment losses need to be made based on careful assessment and reasonable estimation.
8.商业银行应当定期对非信贷资产进行减值测试，确保相关损失
得到适当计提。

Commercial banks should conduct periodic impairment
testing for non-credit assets to ensure appropriate
provisions for related losses.
9.银行需根据市场情况和风险状况对非信贷资产进行动态监测，
及时调整减值损失计提金额。

Banks need to dynamically monitor non-credit assets based on market conditions and risk profile, and adjust provisions for impairment losses in a timely manner.
10.银行在计提非信贷资产减值损失时，应当遵循谨慎性原则，以
保障资产负债表的真实性和完整性。

When making provisions for non-credit asset impairment losses, banks should adhere to the prudence principle to ensure the truth and integrity of the balance sheet.
11.银行应当建立科学的非信贷资产减值损失计提模型，以支持决策和风险管理工作。

Banks should establish scientific models for making provisions for non-credit asset impairment losses in order to support decision-making and risk management.
12.在非信贷资产减值损失计提过程中，银行需要充分考虑资产的使用价值和未来盈利能力。

During the provision process for non-credit asset impairment losses, banks need to fully consider the utility value and future profitability of the assets.
13.商业银行应当建立健全的内控机制，确保非信贷资产减值损失计提的合规性和准确性。

Commercial banks should establish sound internal control mechanisms to ensure the compliance and accuracy of provisions for non-credit asset impairment losses.
14. The provisions for non-credit asset impairment losses by commercial banks must be strictly in accordance with the relevant standards and regulations.
15. According to regulatory requirements, commercial banks need to conduct regular impairment testing and provisions for non-credit assets.
16. Banks should take into account market conditions and future cash flows when making provisions for non-credit asset impairment losses.
17. Non-credit assets include, but are not limited to, investment real estate, fixed assets, and intangible assets.
18. For non-credit assets that have shown impairment indicators, commercial banks need to make timely provisions for impairment losses.
19. Banks need to establish a sound system and process
for making provisions for non-credit asset impairment losses.
20. Provisions for non-credit asset impairment losses need to be made based on careful assessment and reasonable estimation.
21. Commercial banks should conduct periodic impairment testing for non-credit assets to ensure appropriate provisions for related losses.
22. Banks need to dynamically monitor non-credit assets based on market conditions and risk profile, and adjust provisions for impairment losses in a timely manner.
23. When making provisions for non-credit asset impairment losses, banks should adhere to the prudence
principle to ensure the truth and integrity of the balance sheet.
24. Banks should establish scientific models for making provisions for non-credit asset impairment losses in order to support decision-making and risk management.
25. During the provision process for non-credit asset impairment losses, banks need to fully consider the utility value and future profitability of the assets.
26. commercial banks should establish sound internal control mechanisms to ensure the compliance and accuracy of provisions for non-credit asset impairment losses.。