【中证协发布自律监管措施 防止券商通过估值调节利润、财务指标】金十数据4月25日讯,中证协今天发布《证券公司金融工具估值指引》,指导券商科学、合理地对金融工具进行估值和减值,防范金融风险。《指引》规定,为确保估值过程中的审慎性,防止通过估值调节利润、财务指标等情况出现,因此增加自律管理相关条款,中证协可以对券商金融工具估值工作执行情况进行评估和检查,若券商在估值过程不审慎或通过估值调节利润、财务指标等情况,中证协可以对公司及责任人采取自律管理措施或纪律处分。目前,券商可以公允价值计量的金融工具的估值,涵盖范围包括但不限于证券公司持有的股票、债券、基金、衍生工具、非上市公司股权、资产管理产品等。
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