商业银行监管评级定量和定性评价标准附件1商业银行监管评级定量和定性评价标准一、资本充足(Capital Adequacy)............................................................... ............. 4 ,一,定量指标,50分, .................................................................... .............. 4 1.资本充足率,40%, ................................................................ ........................ 4 2.一级资本充足率,20%, ................................................................ ................. 4 3.核心一级资本充足率,10%, ................................................................ .......... 4 4.杠杆率,30%, ................................................................ ............................... 5 ,二,定性因素,50分, .................................................................... .............. 6 1.银行资本质量和构成,8分, .................................................................... ..... 6 2.银行整体财务状况及对资本的影响,8分, .................................................... 6 3.银行资产质量及拨备计提情况,8分, ........................................................... 7 4.银行资本补充能力,10分, .................................................................... ....... 7 5.银行资本管理情况,8分, .................................................................... ......... 8 6.银行监管资本的风险覆盖和风险评估情况,8分, (9)二、资产质量(AssetQuality) ............................................................... .................11 ,一,定量指标,40分, .................................................................... .............11 1.不良贷款率,20%, ................................................................ .......................11 2.逾期90天以上贷款与不良贷款比例,15,, .................................................11 3.单一客户贷款集中度/单一集团客户授信集中度,25,, ...............................11 4.全部关联度,15%, ................................................................ ...................... 12 5.拨备覆盖率,25,,................................................................. .................... 12 ,二,定性因素,60分, .................................................................... ............ 13 1.不良贷款和其他不良资产的变动趋势,10分, ............................................. 13 2.信用风险资产集中度,5分, .................................................................... ... 13 3.信用风险管理的政策、程序及其有效性,15分,.......................................... 14 4.贷款风险分类制度的完善和有效,10分, . (15)5.保证贷款和抵,质,押贷款及其管理状况,5分, ........................................ 16 6.贷款以外其他表内外资产的风险管理状况,15分, .. (17)三、管理质量(ManagementQuality) ............................................................... (18)......................................... 18 ,一,银行公司治理,40分, ................................1.决策机制,10分, .................................................................... ................... 18 2.监督机制,4分, .................................................................... ..................... 19 3.执行机制,6分, .................................................................... ..................... 19 4.发展战略、价值准则和社会责任,8分, ...................................................... 20 5.激励约束机制,6分, .................................................................... .............. 21 6.信息披露,6分, ......................................................................................... 23 ,二,内部控制,60分, .................................................................... ............ 23 1.内部控制环境,10分, .................................................................... ............ 23 2.风险识别与评估,10分,..................................................................... .. (25)13.内部控制措施,10分, .................................................................... ............ 26 4.数据质量管理,20分, .................................................................... ............ 27 5.信息交流与反馈,5分, .................................................................... .......... 29 6.监督评价与纠正,5分, .................................................................... . (30)四、盈利状况(Earnings) ............................................................. ......................... 32 ,一,定量指标,50分, .................................................................... ............ 32 1.资产利润率,20%, ................................................................ ...................... 32 2.资本利润率,20%, ................................................................ ...................... 32 3.成本收入比率,20%, ................................................................ ................... 32 4.风险资产利润率,15%, ................................................................ ............... 32 5.净息差,15%, ................................................................ ............................. 33 6.非利息收入比例,10%, ................................................................ ............... 33 ,二,定性因素,50分, .................................................................... ............ 33 1.盈利的真实性,12分, .................................................................... ............ 33 2.盈利的稳定性,12分, .................................................................... ............ 34 3.盈利的风险覆盖性,12分, .................................................................... ..... 34 4.盈利的可持续性,7分, .................................................................... .......... 35 5.财务管理的有效性,7分, .................................................................... . (35)五、流动性风险(LiquidityRisk) ........................................................................... 37 (一)定量指标,40分,..................................................................... ............... 37 存贷比,30%, ................................................................ ............................. 37 1.2.流动性比例,35%, ................................................................ ...................... 37 3.流动性覆盖率,35%, ................................................................ ................... 37 ,二,定性因素,60分, .................................................................... ............ 38 1.流动性管理治理结构,12分,......................................................................38 2.流动性风险管理策略、政策和程序,12分,................................................. 39 3.流动性风险识别、计量、监测和控制,20分, .............................................39 4.流动性风险管理信息系统,8分, (41)5.流动性风险管理的其他要素,8分, (42)六、市场风险(Sensitivity To MarketRisk) (43)(一)定量指标,30分,.................................................................................... 43 1.利率风险敏感度,50%, ................................................................ ............... 43 2.累计外汇敞口头寸比例,50%, ................................................................ ..... 43 (二)定性指标,70分,..................................................................... ............... 43 1.市场风险管理框架,20分, .................................................................... ..... 43 2.市场风险的识别、计量、监测和控制,40分, ............................................. 44 3.市场风险管理其他要素,10分, ..................................................................46七(信息科技风险(Information TechnologyRisk) .................................................. 48 ,一,信息科技治理,15分, .................................................................... ..... 48 1.信息科技治理组织架构,8分, ....................................................................48 2.信息科技对业务发展的专业支持和匹配度,7分, ........................................ 49 ,二,信息科技风险管理,12分, ..................................................................50 1.信息科技风险管理体系,6分, ....................................................................50 2.信息科技风险管理日常运作,6分, (50)2,三,信息科技审计,10分, .................................................................... ..... 51 1.信息科技风险监督体系,4分, ....................................................................51 2.信息科技内外部审计,6分, .................................................................... ... 51 ,四,信息安全管理,14分, .................................................................... ..... 52 1.信息安全管理体系,8分, .................................................................... ....... 52 2.信息安全管理执行力,6分, .................................................................... ... 53 ,五,信息系统开发及测试,12分,............................................................... 54 1.信息科技项目管理体系,6分, ....................................................................54 2.项目管理过程中的风险控制,6分, ............................................................. 54 ,六,信息科技运行及维护,15分,............................................................... 56 1.信息科技运行及维护管理体系,8分, ......................................................... 56 2.信息科技运行维护运作,7分, ....................................................................56 ,七,业务连续性管理,12分,......................................................................57 1.业务连续性管理体系,7分, .................................................................... ... 57 2.业务连续性管理日常运作效果,5分, ......................................................... 58 ,八,信息科技外包管理,10分, ..................................................................58 1.外包管理组织架构和外包战略,2分, ......................................................... 58 2.信息科技外包管理,4分, .................................................................... ....... 59 3.跨境及非驻场外包管理,2分, ....................................................................59 4.重点外包服务机构管理,2分, ....................................................................60 ,九,信息科技监管重大关注事项 ...................................................................60 1.信息科技治理结构重大变化 ..................................................................... ..... 60 2.重要信息系统突发事件 ..................................................................... ............ 61 3.涉及信息科技的案件...................................................................... ............... 61 4.存在严重违反相关信息科技监管法规制度的行为........................................... 61 5.现场检查发现的重大风险隐患.......................................................................613一、资本充足(Capital Adequacy),一,定量指标,50分,1.资本充足率,40%,高于最低监管要求的1.2倍:100分, 最低监管要求的1倍至1.2倍:60分至100分, 最低监管要求的0.6倍至1倍:0分至60分, 低于最低监管要求的0.6倍:0分。
