BASELII新协议中英文完整版.docVIP

巴塞尔银行监管委员会 Basel Committeeon Banking Supervision 在国际上统一资本计量和资本标准 International Convergence of Capital Measurement and Capital Standards 修订框架A Revised Framework 2004年6月 Requests for copies of publications, or for additions/changes to the mailing list, should be sent to: Bank for International Settlements Press Communications CH4002 Basel, Switzerland E-mail: publications@ Fax: +41 61 280 9100 and +41 61 280 8100 ? Bank for International Settlements 2004. All rights reserved. Brief excerpts may be reproduced or translated provided the source is stated. ISBN print: 92-9131-669-5 ISBN web: 92-9197-669-5 Table of Contents目录 Abbreviations 缩写词 i Introduction 导言 1 Part 1: Scope of Application第一部分：适用范围 7 I. Introduction导言 7 II. Banking, securities and other financial subsidiaries银行、证券公司和其他附属金融企业 7 III. Significant minority investments in banking, securities and other financial entities 对银行、证券公司和其他金融企业的大额少数股权投资 8 IV. Insurance entities保险公司 8 V. Significant investments in commercial entities对商业企业的大额投资 10 VI. Deduction of investments pursuant to this part 根据部分的规定对投资的扣除 10 Part 2: The First Pillar ─ Minimum Capital Requirements第二部分：第一支柱 － 最低资本要求 12 I. Calculation of minimum capital requirements最低资本要求的计算 12 A. Regulatory capital监管资本 12 B. Risk-weighted assets风险加权资产 12 C. Transitional arrangements过渡期安排 13 II. Credit Risk ─ The Standardised Approach信用风险 － 标准法 15 A. Individual claims单笔债权的处理 15 1. Claims on sovereigns对主权的债券 15 2. Claims on non-central government public sector entities (PSEs) 对非中央 政府公共部门实体(public sector entities)的债权 16 3. Claims on multilateral development banks (MDBs) 对多边开发银行的债权 16 4. Claims on banks对银行的债权 17 5. Claims on securities firms对证券公司的债权 18 6. Claims on corporates对公司的债权 18 7. Claims included in the regulatory retail portfolios包括在监管界定的零售 资产中的债权 19 8. Claims secured by residential property以居民房产抵押的债权 20 9. Claims secured by commercial real estate以商业房地产抵押的债权 20 10. Past due l