互持次级债符合国际惯例巴塞尔委员会原则上不反对商业银行持有其他银行的次级债券。各国金融监管机构一般采用以下做法 :一是对银行持有其他银行发行的次级债券设定上限 ,限额以内的部分按 1 0 0 %风险权重计入风险资产 ,超出部分从其资本中扣减。二是认定银行持有其他银行次 Mutual subordinated debt in line with international practice Basel Committee in principle does not oppose the commercial banks hold subordinated bonds of other banks. Financial regulators in various countries generally adopt the following approaches: First, they set an upper limit on the subordinated bonds issued by banks held by other banks. The part within the limit is included in the risky assets with a risk weight of 100%, and the excess is deducted from its capital . The second is that banks hold other bank times