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| Notice of the State Administration of Foreign Exchange on Promulgating the Provisions on the Management of Centralized Operations of Foreign Exchange Fund of Internal Members of Domestic Enterprises | | 国家外汇管理局关于发布《境内企业内部成员外汇资金集中运营管理规定》的通知 |
(No. 49 [2009] of the State Administration of Foreign Exchange) | |
（汇发【2009】49号） |
The branches and foreign exchange administrative departments of the State Administration of Foreign Exchange in all provinces, autonomous regions and municipalities directly under the Central Government, and the branches of the State Administration of Foreign Exchange in Shenzhen, Dalian, Qingdao, Xiamen and Ningbo, and all designated Chinese-funded foreign exchange banks; | |
国家外汇管理局各省、自治区、直辖市分局、外汇管理部，深圳、大连、青岛、厦门、宁波市分局，各中资外汇指定银行： |
To facilitate and support the use and operation of foreign exchange fund of domestic enterprises, improve the management of the internal operation of foreign exchange fund of domestic enterprises and improve the efficiency of use of the foreign exchange fund, the State Administration of Foreign Exchange formulated the Provisions on the Management of Centralized Operations of Foreign Exchange Fund of Internal Members of Domestic Enterprises (hereinafter referred to as these Provisions) in accordance with the Regulation of the People's Republic of China on Foreign Exchange Administration and Interim Provisions on the Management of Allocation and Transfer of Domestic Foreign Exchange Fund. These Provisions are hereby promulgated. | |
为便利和支持境内企业外汇资金运用和经营行为，完善境内企业外汇资金内部运营管理、提高外汇资金使用效率，根据《中华人民共和国外汇管理条例》、《境内外汇划转管理暂行规定》等规定，国家外汇管理局制定了《境内企业内部成员外汇资金集中运营管理规定》（以下简称《规定》），现予以发布。 |
These Provisions shall be implemented as of November 1, 2009. Please comply with them accordingly. | |
《规定》自二ＯＯ九年十一月一日起施行，请遵照执行。 |
After receiving these Provisions, all branches and foreign exchange administrative departments of the State Administration of Foreign Exchange shall timely forward them to the sub-branches, urban commercial banks, rural commercial banks and foreign-funded banks within their respective jurisdiction; and all Chinese-funded designated foreign exchange banks shall timely forward them to the branches within their respective jurisdiction. | |
各分局、外汇管理部接到本《规定》后，应及时转发辖内各分支机构、城市商业银行、农村商业银行、外资银行；各中资外汇指定银行应及时转发所辖分支机构。 |
October 12, 2009 | |
二ＯＯ九年十月十二日 |
Provisions on the Management of Centralized Operations of Foreign Exchange Fund of Internal Members of Domestic Enterprises | |
境内企业内部成员外汇资金集中运营管理规定 |
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| Chapter I General Provisions | | 第一章 总则 |
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| Article 1 To facilitate and support the use and operation of foreign exchange fund of domestic enterprises, improve the management of the internal operation of foreign exchange fund of domestic enterprises and improve the efficiency of use of foreign exchange fund, the State Administration of Foreign Exchange formulated these Provisions in accordance with the Regulation of the People's Republic of China on Foreign Exchange Administration and other relevant regulations. | | 第一条 为便利和支持境内企业经营和外汇资金运用行为，完善境内企业外汇资金内部运营管理，提高外汇资金使用效率，根据《中华人民共和国外汇管理条例》等相关法规，制定本规定。 |
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| Article 2 The term “domestic enterprises” as used in these Provisions refers to a combination of enterprises as corporate bodies (excluding financial institutions) which are lawfully registered within the territory of the People's Republic of China, linked by means of capital and composed of the parent company, subsidiary companies and other member enterprises or institutions. | | 第二条 本规定所称的境内企业，是指在中华人民共和国境内依法登记，以资本为联结纽带，由母公司、子公司及其他成员企业或机构共同组成的企业法人联合体（不含金融机构）。 |
The term “internal members” as mentioned in these Provisions refers to any parent company and any subsidiary company with no less than 51% of its shares held by the parent company; any company with no less than 20% of its shares solely or jointly held by its parent company or subsidiary company, or any company holding less than 20% of shares but in a status as the largest shareholder; and any public institution or social organization as a corporate body subordinate to the parent company or subsidiary company. | |
本规定所称内部成员，是指母公司及其控股51％以上的子公司；母公司、子公司单独或者共同持股20％以上的公司，或者持股不足20％但处于最大股东地位的公司；母公司、子公司下属的事业单位法人或者社会团体法人。 |
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| Article 3 The term “management of centralized operations of foreign exchange fund” refers to the use of the domestic self-owned foreign exchange fund by the internal members of domestic enterprises (hereinafter referred to as the domestic enterprises) in accordance with these Provisions and other relevant provisions on foreign exchange administration, including the inter-lending of foreign exchange fund, the management of foreign currency fund pools, and the spot foreign exchange settlement and sale business via the internal finance companies. | | 第三条 外汇资金集中运营管理，是指境内企业内部成员（以下简称境内企业）依照本规定及其他外汇管理有关规定，使用境内自有外汇资金的行为，包括相互拆放外汇资金、实施外币资金池管理、通过内部财务公司开展即期结售汇业务。 |
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| Article 4 The inter-lending of foreign exchange fund between domestic enterprises may be conducted in the form of authorized loans via a designated foreign exchange bank or an internal finance company which is established upon examination and approval and has the foreign exchange business qualifications (hereinafter referred to as the finance company). | | 第四条 境内企业相互拆放外汇资金，可通过外汇指定银行或经核准设立并具有外汇业务资格的内部财务公司（以下简称财务公司）以委托贷款的方式进行。 |
To carry out the foreign currency fund pool business, the domestic enterprise may, under the legal framework of authorized loans, do so via a designated foreign exchange bank or finance company. | |
境内企业开展外币资金池业务，可在委托贷款的法律框架下通过外汇指定银行或财务公司进行。 |
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| Article 5 For the inter-lending of foreign exchange fund and foreign currency fund pool business, the domestic enterprises shall use the foreign exchange fund in their foreign exchange capital account or current foreign exchange account, which can be freely disposed of. | | 第五条 境内企业相互拆放外汇资金、开展外币资金池业务，应当以其资本金外汇账户、经常项目外汇账户内可自由支配的外汇资金进行。 |
For the inter-lending of foreign exchange fund and foreign currency fund pool business, the domestic enterprises shall stick to the principle of full receipt and full payment, shall not make net settlement without approval, and shall stipulate the inter-lending interest rate by reference to the commercial loan interest rate of the international financial market for the same period, which shall not be unreasonably high or low. | |
境内企业相互拆放外汇资金、开展外币资金池业务，应坚持全收全支原则，不得自行轧差结算，并应参照国际金融市场同期商业贷款利率水平约定拆放利率，不得畸高或畸低。 |
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| Article 6 No domestic enterprise shall use an authorized loan fund for settlement of foreign exchange or put it in pledge for a RMB loan. If the domestic enterprise needs to use it for settlement of foreign exchange, it shall transfer the authorized loan fund, which is sourced from its foreign exchange capital account or current foreign exchange account, back to the foreign exchange capital account or current foreign exchange account, from which the outward transfer of fund was made, through the original routing, and then settle the foreign exchange under relevant provisions. | | 第六条 境内企业委托贷款资金不得结汇使用，不得用于质押人民币贷款。若需结汇使用，境内企业应将来源于其资本金外汇账户或经常项目外汇账户的委托贷款资金原路返回至其原划出资金的资本金外汇账户、经常项目外汇账户后，再按相关规定办理结汇。 |
When an authorized loan fund is transferred to the foreign exchange capital account from which the original outward transfer of fund was made, it will not occupy the maximum quota of that foreign exchange capital account. When the inward-transfer bank makes a reply to a bank confirmation request in respect of that sum of fund, it shall give a clear indication of “authorized loan fund” in the column of remarks and no accounting firm shall handle the capital verification business for a foreign-funded enterprise upon such a reply to the bank confirmation request. | |
委托贷款资金汇入境内企业原划出资金的资本金外汇账户时，不占用该资本金外汇账户最高限额；汇入银行在答复针对该笔资金的银行询证函时，应在备注栏注明“委贷资金”，会计师事务所不得凭此类银行询证函回函为外商投资企业办理验资业务。 |
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| Article 7 A domestic enterprise shall, under relevant provisions on foreign exchange administration, perform all statistical reporting obligations such as report about international payments and go through the formalities for the inward and outward payments of foreign exchange fund. | | 第七条 境内企业应按照有关外汇管理规定履行国际收支申报等各项统计报告义务及外汇资金的收付手续。 |
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| Chapter II Management of Inter-lending of Foreign Exchange Funds between Domestic Enterprises | | 第二章 境内企业相互拆放外汇资金业务管理 |
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| Article 8 For the inter-lending of foreign exchange fund between domestic enterprises, the domestic enterprises may choose a designated foreign exchange bank (or finance company) of the place where the lender or borrower is located to act as the “authorized party” (hereinafter referred to as the authorized bank). The authorized bank shall conclude with the lender or borrower a contract on authorized foreign exchange loan after it examines and confirms the domestic enterprise qualifications as inerrant under these Provisions. | | 第八条 境内企业相互拆放外汇资金，可选择放款人或借款人所在地的一家外汇指定银行（或财务公司）作为受托人（以下简称受托银行），受托银行应按照本规定要求审核境内企业资格条件无误后，与放款人、借款人签订外汇委托贷款合同。 |
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| Article 9 For the inter-lending of foreign exchange fund between domestic enterprises, the borrower shall open an account exclusive for the authorized foreign exchange loan in the authorized bank. | | 第九条 境内企业相互拆放外汇资金，借款人应在受托银行开立外汇委托贷款专用账户。 |
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| Article 10 The inward payments of the account exclusive for the authorized foreign exchange loan shall be confined to the inward payment of the authorized loan to the borrower and the inward transfer of repayments for the principal and interests of the authorized loan. The outward payments of the said account shall be confined to the borrower's repayments for the principal and interests of the authorized loan, the payments under the current items of foreign exchange and the payments under the capital items of foreign exchange upon examination and approval. | | 第十条 外汇委托贷款专用账户的收入范围为借款人委托贷款收入及划入的还款资金本息；支出范围为借款人偿还委托贷款本息、经常项目外汇支出及经核准的资本项目外汇支出。 |
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| Article 11 When the authorized bank handles the formalities for the transfer of loan or repayment fund between the lender's foreign exchange capital account or current foreign exchange account and the borrower's account exclusive for the authorized foreign exchange loan, it is not subject to the examination and approval of the State Administration of Foreign Exchange or its branch (foreign exchange administrative department, hereinafter referred to as the SAFE or its branch). | | 第十一条 受托银行在办理放款或还款资金在放款人资本金外汇账户或经常项目外汇账户与借款人外汇委托贷款专用账户之间的划转手续时，无须经国家外汇管理局及其分支局（外汇管理部，以下简称外汇局）核准。 |
The borrower may repay the principal and interests under the relevant provisions on domestic foreign exchange loans. | |
借款人办理还本付息手续可按照国内外汇贷款相关规定进行。 |
The authorized bank shall, within the first 5 working days of every month, report to the local SAFE or its branch the relevant information about the authorized foreign exchange loans for archival purposes (see Annex 1 for the format). | |
受托银行应于每月初5个工作日内向所在地外汇局报备外汇委托贷款的相关情况（参考格式见附1）。 |
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| Article 12 For the inter-lending of foreign exchange fund between domestic enterprises, if the lending period is due or if the borrower requests installment repayments or repayment ahead of the schedule, the authorized bank shall conduct supervision and help the lender and borrower to follow the following repayment routing: first, the repayment fund shall be transferred back to the lender's foreign exchange capital account, from which the fund was originally transferred out, till the amount of the fund originally transferred out is fully replenished, then the remaining principal and interest may be transferred to the current foreign exchange account. | | 第十二条 境内企业相互拆放外汇资金，如放款期满或借款人要求分期还款、提前还款的，受托银行应监督并协助放款人和借款人遵守以下路径还款：首先按放款人资本金外汇账户原划出的金额将还款资金划回该资本金外汇账户，直至补足从该资本金外汇账户划出的金额，剩余本息可划入经常项目外汇账户。 |
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| Article 13 The inter-lending of foreign exchange fund in the form of authorized loans by enterprises not mentioned in Article 2 of these Provisions shall be conducted by analogy to the aforesaid articles. | | 第十三条 非本规定第二条所指的企业以委托贷款方式相互拆放外汇资金参照上述相关条款执行。 |
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Chapter III Management of Foreign Currency Fund Pool Business of Domestic Enterprises
．．．．．． | | 第三章 境内企业外币资金池业务管理
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