Issued: April 25 2002
Effective: January 1 2002
Applicability: The Guidelines apply to banking institutions established in the PRC with the approval of the People's Bank of China, including wholly Chinese-owned commercial banks, Sino-foreign equity joint venture banks, wholly foreign-owned banks and foreign bank branches (Article 14).
People's Bank of China, Bank Loan Loss Provisioning Guidelines
中国人民银行银行贷款损失准备计提指引
Different rules on general provisions and class-specific provisions.
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