编制单位                             年 月 日单位：元

项 目                                         行次    期初余额    期末余额    扣减比例    应计算的金额        

                                                                                            期初余额        期末余额

净资产                                         1     　         　         　         　             　 

减：金融资产的风险调整合计                     2     　         　         　         　             　 

1、股票注1                                     3     　         　         　         　             　 

上海180指数、深圳100指数、沪深300指数成分股     4     　         　         10%         　             　 

一般上市股票                                    5     　         　         15%         　             　 

未上市流通的股票                                6     　         　         20%         　             　 

限制流通的股票                                 7     　         　         20%         　             　 

持有一种股票的市值与该股票市值的比例超过5%的    8     　         　         40%         　             　 

ST股票                                         9     　         　         50%         　             　 

*ST股票                                         10     　         　         60%         　             　 

已退市且在代办股份转让系统挂牌的股票            11     　         　         80%         　             　 

已退市且未在代办股份转让系统挂牌的股票         12     　         　         100%        　             　 

2、货币市场基金                                 13     　         　         1%         　             　 

3、短期融资券                                 14     　         　         1%         　             　 

4、国债                                         15     　         　         1%         　             　 

5、 中央银行票据                                16     　         　         1%         　             　 

6、特种金融债券                                 17     　         　         1%         　             　 

7、证券投资基金（不含货币市场基金）             18     　         　         2%         　             　 

8、可转换债券                                 19     　         　         5%         　             　 

9、企业债券（包括公司债券）                     20     　         　         5%         　             　 

10、信托产品投资注2                             21     　         　         80%         　             　 

11、其他金融产品投资注3                         22     　         　         　         　             　 

减：衍生金融资产的风险调整合计                 23     　         　         　         　             　 

1、权证投资                                     24     　         　         20%         　             　 

　　证监机构字[2007]201号

　　各证券公司：

　　鉴于证券公司按规定从今年7月全面实施新的《企业会计准则》，为规范证券公司净资本的计算，根据新《企业会计准则》的有关规定并结合证券公司有关业务和资产负债结构的变化，我们调整了《证券公司净资本计算表》和《证券公司风险控制指标监管报表》，请遵照执行。

　　《关于发布证券公司净资本计算标准的通知》（证监机构字[2006]161号）同时废止。

　　附件：1、证券公司净资本计算表

　　2、证券公司风险控制指标监管报表

　　二○○七年八月二十一日

2、股指期货投资                         25    　    　    　     　    　 

3、其他衍生金融资产注4                    26    　    　    　     　    　 

减：其他资产项目的风险调整合计            27    　    　    　     　    　 

拆出资金（合同期以内）                    28    　    　    0%     　    　 

融出资金                                 29    　    　    5%     　    　 

融出证券                                 30    　    　    5%     　    　 

买入返售金融资产（未逾期）                31    　    　    0%     　    　 

应收利息                                 32    　    　    0%     　    　 

存出保证金                                33    　    　    　     　    　 

其中：1、交易保证金                     34    　    　    0%     　    　 

2、履约保证金                             35    　    　    10%     　    　 

3、其他存出保证金                         36    　    　    0%     　    　 

长期股权投资(不含对上市公司的股权投资)    37    　    　    　     　    　 

其中：1、对证券公司股权投资             38    　    　    10%     　    　 

2、对基金管理公司股权投资                 39    　    　    10%     　    　 

3、对期货公司股权投资                     40    　    　    10%     　    　 

4、其他股权投资                         41    　    　    100%    　    　 

投资性房地产                             42    　    　    50%     　    　 

固定资产                                 43    　    　    　     　    　 

其中：1、所有权权属明确的房产             44    　    　    50%     　    　 

2、其他固定资产                         45    　    　    90%     　    　 

无形资产                                 46    　    　    　     　    　 

其中：1、交易席位费                     47    　    　    50%     　    　 

2、其他无形资产                         48    　    　    100%    　    　 

商誉                                     49    　    　    100%    　    　 

递延所得税资产                            50    　    　    100%    　    　 

应收股利                                 51    　    　    0%     　    　 

应收融资融券客户款                        52    　    　    100%    　    　 

应收款项                                 53    　    　    　     　    　 

其中：1、账龄一年以内（含一年）         54    　    　    10%     　    　 

2、账龄一年至二年（含二年）             55    　    　    50%     　    　 

3、账龄二年以上                         56    　    　    100%    　    　 

4、应收股东及其关联公司款项                                                                                             57    　            　    100%    　    　 

代理承销证券                                                                                                             58    　            　    0%     　    　 

代兑付债券                                                                                                                59    　            　    0%     　    　 

待转承销费用                                                                                                             60    　            　    100%    　    　 

抵债资产                                                                                                                 61    　            　    100%    　    　 

长期待摊费用                                                                                                             62    　            　    100%    　    　 

其他                                                                                                                     63    　            　    100%    　    　 

减：集合资产计划中的自有资金注5                                                                                         64    　            　    　     　    　 

减：或有负债的风险调整合计                                                                                                65    　            　    　     　    　 

其中：1、对外担保金额（公司为自身负债提供的反担保除外）                                                                 66    　            　    100%    　    　 

2、其他或有负债注6                                                                                                        67    　            　    　     　    　 

减：中国证监会认定的其他调整项目合计注7                                                                                 68    　            　    　     　    　 

其中：1、所有权受限等无法变现的资产(如被冻结）                                                                            69    　            　    100%    　    　 

2、其他项目                                                                                                             70    　            　    　     　    　 

加：中国证监会核准的其他调整项目注7                                                                                     71    　            　    　     　    　 

其中：1、借入的次级债务注8                                                                                                72    　            　    　     　    　 

净资本金额                                                                                                                73    　            　    　     　    　 

附1：期末或有事项                                                                                                                                                     

附2：其他需要特别说明的事项                                                                                                                                         

注：1、股票的分类中同时符合两个或两个以上标准的，应采用最高的比例进行扣减。                                                                                         

2、信托产品投资由中国证监会按其评级、期限以及担保等情况确定其风险调整扣减比例。目前按80%的比例进行风险调整。                                                         

3、按证监会根据审慎监管原则和有关投资的风险情况确定的比例进行调整。                                                                                                 

4、按证监会根据审慎监管原则和有关投资的风险情况确定的比例进行调整。                                                                                                 

5、集合资产计划中承担风险的自有资金部分，当集合资产管理计划跌破面值时，应予以全额扣减。                                                                             

6、按或有事项涉及金额的20%或可能发生的损失孰高者扣除。                                                                                                                

7、指由中国证监会核准的其他允许计入净资本或从中扣除的项目。                                                                                                         

8、次级债计入净资本的具体比例在《关于证券公司借入次级债务有关问题的通知》中规定。                                                                                     

9、计算净资本时，需要计提资产减值准备的项目，以扣减资产减值准备后的净额作为计算基础；无须计提资产减值准备的项目，                                                     

以其账面余额作为计算基础。                                                                                                                                            

10、证券公司计算净资本时，应当将在不同科目中核算的金融资产合并计算，按照金融资产的性质统一进行风险调整。                                                             

11、未上市流通或限制流通股票，指已发行尚未上市流通的新股、处于禁售期的法人股、以及在一定期限内被锁定的股票。                                                         

12、新《企业会计准则》对证券公司报表项目的名称和顺序进行了调整，因此净资本计算表也相应调整了有关项目的名称和排列顺序。                                                

法定代表人：                         办公电话：                                                                                                                     

总经理：                                 办公电话：                                                                                                                 

财务负责人：                         办公电话：                                                                             移动电话：                            

合规负责人：                            办公电话：                                                                             移动电话：                            

制表人：                                 办公电话：                                                                         移动电话：                            

　　证券公司风险控制指标监管报表

　　编制单位                             年 月 日

项 目                     行次    期初    期末    预警标准    监管标准    备注

净资本                     1     　     　     　         　         　 

净资产                     2     　     　     　         　         　 

净资本/各项风险准备之和    3     　     　     　         　         　 

净资本/净资产             4     　     　     　         　         　 

净资本/负债                                                                                                5     　            　    　    　    　 

净资产/负债                                                                                                6     　            　    　    　    　 

净资本/营业部家数                                                                                         7     　            　    　    　    　 

自营股票规模/净资本                                                                                        8     　            　    　    　    　 

证券自营业务规模/净资本                                                                                    9     　            　    　    　    　 

营运风险准备                                                                                             10    　            　    　    　    　 

经纪业务风险准备                                                                                         11    　            　    　    　    　 

证券自营业务风险准备                                                                                     12    　            　    　    　    　 

证券承销业务风险准备                                                                                     13    　            　    　    　    　 

证券资产管理业务风险准备                                                                                 14    　            　    　    　    　 

融资融券业务风险准备                                                                                     15    　            　    　    　    　 

持有一种非债券类证券的成本与净资本的比例前五名的证券                                                     16    　            　    　    　    　 

其中：                                                                                                     17    　            　    　    　    　 

　                                                                                                         18    　            　    　    　    　 

　                                                                                                         19    　            　    　    　    　 

　                                                                                                         20    　            　    　    　    　 

　                                                                                                         21    　            　    　    　    　 

持有一种证券的市值与该证券总市值的比例前五名的证券                                                         22    　            　    　    　    　 

其中：                                                                                                     23    　            　    　    　    　 

　                                                                                                         24    　            　    　    　    　 

　                                                                                                         25    　            　    　    　    　 

　                                                                                                         26    　            　    　    　    　 

　                                                                                                         27    　            　    　    　    　 

对单个客户融资规模与净资本的比例前五名的客户                                                             28    　            　    　    　    　 

其中：                                                                                                     29    　            　    　    　    　 

　                                                                                                         30    　            　    　    　    　 

　                                                                                                         31    　            　    　    　    　 

　                                                                                                         32    　            　    　    　    　 

　                                                                                                         33    　            　    　    　    　 

对单个客户融券规模与净资本的比例前五名的客户                                                             34    　            　    　    　    　 

其中：                                                                                                     35    　            　    　    　    　 

　                                                                                                         36    　            　    　    　    　 

　                                                                                                         37    　            　    　    　    　 

　                                                                                                         38    　            　    　    　    　 

　                                                                                                         39    　            　    　    　    　 

接受单只担保股票的市值与该股票总市值比例前五名的股票                                                     40    　            　    　    　    　 

其中：                                                                                                     41    　            　    　    　    　 

　                                                                                                         42    　            　    　    　    　 

　                                                                                                         43    　            　    　    　    　 

　                                                                                                         44    　            　    　    　    　 

　                                                                                                         45    　            　    　    　    　 

注：1、新《企业会计准则》取消了流动资产与流动负债的划分，因此公司无须填报流动资产与流动负债的比例指标。                                             

2、证券公司应当自发行项目确定询价区间后开始计算承销业务风险准备。                                                                                    

法定代表人：                         办公电话：                                                                                                    

总经理：                             办公电话：                                                                                                    

财务负责人：                         办公电话：                                                                移动电话：                         

合规负责人：                             办公电话：                                                             移动电话：                         

制表人：                             办公电话：