券商减值计提工作迎监管规范 要求表内外金融工具全覆盖

Group 1 - The core viewpoint of the article is the release of the "Guidelines for Impairment of Financial Instruments by Securities Companies" by the China Securities Association, aimed at guiding securities firms in the scientific and reasonable valuation and impairment of financial instruments to prevent financial risks [1] - The guidelines emphasize the principles of comprehensiveness, authenticity, prudence, dynamism, matching, and foresight in impairment provisioning, particularly stressing that impairment provisions should cover all types of financial instruments both on and off the balance sheet [1] - The guidelines require securities firms to clarify specific conditions and management requirements for the write-off of impaired assets, as well as the conditions and approval processes for write-off of financial assets, thereby enhancing the management of financial asset write-offs and disposals [1] Group 2 - The China Securities Association will supervise securities firms in their impairment provisioning work, and will take self-regulatory measures if there are issues such as imprudent assessments of expected credit losses or adjustments of profits and financial indicators through expected credit losses [1]