要求企业基于过去、现在和前瞻性信息，按照“预期损失法”计提金融资产减值

Require enterprises to make provision for impairment of financial assets based on past, present, and forward-looking information in accordance with the "expected loss method", promote enterprises to establish a credit risk management system based on credit data and evaluation, and improve the response to credit risk events and credit losses Ability; require enterprises to adopt fair value measurement in accordance with the guidelines when initially confirming related financial assets and financial liabilities, promptly warning and responding to financial risks such as product risks and market risks faced by financial assets and liabilities, and improving corporate financial risk awareness and risk prediction And the ability to measure, prevent, and control; emphasize the organic combination of accounting treatment of financial instruments and enterprise risk management activities, so that enterprises can better use various financial instruments to manage financial risks faced by enterprises. <br>Strengthen information supervision, improve the quality of information disclosure of financial enterprises, require enterprises to make good use of information disclosure, and reduce other financial risks such as product risks and credit risks

Enterprises are required to take into account financial assets impairment provisions in accordance with the "Anticipated Loss Method" in accordance with the "Anticipated Loss Method", to promote the establishment of credit risk management systembased on credit data and evaluation, to enhance their ability to deal with credit risk events and credit losses; Risk prediction and measurement, prevention and control ability, emphasizing the combination of financial instrument accounting treatment and enterprise risk management activities, so that enterprises can better use various financial instruments to manage the financial risks faced by enterprises.<br>Strengthen information supervision, improve the quality of information disclosure in financial enterprises, require enterprises to make good use of information disclosure, reduce product risk, credit risk and other financial risks

Based on past, present and forward-looking information, enterprises are required to make provision for impairment of financial assets in accordance with the "expected loss method", promote enterprises to establish a credit risk management system based on credit data and evaluation, and improve their ability to deal with credit risk events and credit losses; enterprises are required to adopt fair value in accordance with the criteria when initially recognizing relevant financial assets and financial liabilities Value measurement, timely warning and response to financial risks such as product risks and market risks faced by financial assets and liabilities, improve the financial risk awareness, risk prediction and measurement, prevention and control ability of enterprises; emphasize the opportunity combination of financial instrument accounting processing and enterprise risk management activities, so that enterprises can better use various financial instruments to manage the financial wind faced by enterprises Insurance.<br>Strengthen information supervision, improve information disclosure quality of financial enterprises, require enterprises to make good use of information disclosure, reduce product risk, credit risk and other financial risks<br>