| Notice by the Ministry of Finance of Requesting Public Comments on the Financial Rules for Financial Enterprises (Exposure Draft) | | 财政部关于《金融企业财务规则（征求意见稿）》公开征求意见的通知 |
| For the purposes of adapting to the deepening of the reform and development of the financial system, preventing and resolving financial risks, and strengthening the financial management of financial enterprises, the Ministry of Finance (“MOF”) has revised the Financial Rules for Financial Enterprises (Order No. 42, MOF) and formed the Financial Rules for Financial Enterprises (Exposure Draft), and hereby requests public comments. The public may, before October 26, 2019, submit their comments by the following means: | | 为适应金融体制深化改革发展，防范和化解金融风险，加强金融企业财务管理，财政部对《金融企业财务规则》（财政部令第42号）进行修订，形成了《金融企业财务规则（征求意见稿）》，现向社会公开征求意见。公众可在2019年10月26日前，通过以下途径和方式提出意见： |
| 1. Log onto the legal information website of the Chinese government (http://www.chinalaw.gov.cn), and submit comments through the “Requests for Comments on Legislation” column of the main menu on the homepage. | | 1.登录中国政府法制信息网（网址：http：//www.chinalaw.gov.cn），进入首页主菜单的“立法意见征集”栏目提出意见。 |
| 2. Make comments through the “Information Management System for Soliciting Opinions on Financial Regulations” on the homepage of the official website of the MOF of the People's Republic of China (http://www.mof.gov.cn). | | 2.通过中华人民共和国财政部网站（网址：http：//www.mof.gov.cn），进入首页“财政法规意见征集信息管理系统”提出意见。 |
| 3. Mail to: Treaty and Law Department of the Ministry of Finance (No. 3, 3rd Lane, Sanlihe South, Xicheng District, Beijing, 100820), with “Comments on the Financial Rules for Financial Enterprises” indicated on the envelope. | | 3.通过信函方式将意见寄至：北京市西城区三里河南三巷三号财政部条法司（邮政编码100820），并在信封上注明“金融企业财务规则征求意见”字样。 |
| Ministry of Finance | | 财政部 |
| September 26, 2019 | | 2019年9月26日 |
| Financial Rules for Financial Enterprises (Exposure Draft) | | 金融企业财务规则（征求意见稿） |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 [Development Purposes] For the purposes of strengthening the financial management of financial enterprises, regulating the financial behaviors of financial enterprises, preventing financial risks, urging financial enterprises to adhere to their own industries, return to their original missions, and serve the real economy, and realizing high-quality development of financial enterprises, these Rules are developed according to the Company Law of the People's Republic of China, the Accounting Law of the People's Republic of China, the Regulations on Financial Accounting Reports of Enterprises, and other relevant laws and administrative regulations, and the relevant provisions of the State Council. | | 第一条 【制定目的】为加强金融企业财务管理，规范金融企业财务行为，防范金融风险，促进金融企业坚守本业，回归本源，服务实体经济，实现金融企业高质量发展，根据《中华人民共和国公司法》《中华人民共和国会计法》《企业财务会计报告条例》等有关法律、行政法规和国务院相关规定，制定本规则。 |
| Article 2 [Applicable Objects] Various types of financial enterprises that are lawfully formed in the territory of China and have obtained financial business licenses, financial holding companies, investment operating institutions, small loan companies, financing guarantee companies, regional equity market operating institutions, pawnshops, financing lease companies, commercial factoring companies, local asset management companies, Internet finance enterprises, financial infrastructure and other enterprises or institutions that substantially carry out financial business (hereinafter referred to as “financial enterprises,” including structured entities) shall be governed by these Rules. | | 第二条 【适用对象】在中华人民共和国境内依法设立的获得金融业务许可证的各类金融企业，金融控股公司、投资运营机构以及小额贷款公司、融资担保公司、区域性股权市场运营机构、典当行、融资租赁公司、商业保理公司、地方资产管理公司、互联网金融企业、金融基础设施等实质性开展金融业务的其他企业或机构（以下简称金融企业，含结构化主体）适用本规则。 |
| The aforesaid institutions that are registered and formed overseas, but carry out main business operation activities in the territory of China shall be governed, mutatis mutandis by, these Rules. Institutions registered in offshore financial centers, financial free ports, or similar jurisdictions shall be governed by these Rules. | | 上述机构虽在境外注册设立，但主要经营活动在境内开展的，比照适用本规则。其中，注册地在境外离岸金融中心、金融自由港或类似法域的，适用本规则。 |
| Article 3 [Principles to Be Followed] The following principles shall be followed for the financial management of financial companies: | | 第三条 【遵循原则】金融企业财务管理遵循以下原则： |
| (1) Insisting on compliance with laws and regulations. The provisions of the laws and regulations, and bylaws, among others, shall be strictly implemented, and the financial behaviors of financial enterprises shall be regulated in accordance with the law. | | （一）坚持依法合规。严格执行法律法规以及企业章程等规定，依法规范金融企业财务行为。 |
| (2) Insisting on risk prevention and control. A financial management mechanism characterized by specific powers and responsibilities, clear processes, and effective balancing shall be established, to strengthen financial management and prevent financial risks. | | （二）坚持防控风险。建立权责明确、流程清晰、制衡有效的财务管理机制，强化财务管理，防范财务风险。 |
| (3) Insisting on penetration management. The financial management system throughout the whole internal process of financial enterprises, in the entire capital chain, and with full coverage of institutions shall be strengthened, and unified penetration management shall be strengthened. | | （三）坚持穿透管理。加强金融企业内部全流程、资本全链条、机构全覆盖的财务管理体系，强化统一穿透管理。 |
| (4) Insisting on financial sustainability. The laws of financial operation shall be respected and the lawful rights and interests of financial enterprises and related parties shall be protected. | | （四）坚持财务可持续。尊重金融运行规律，维护金融企业及相关方合法权益。 |
| Article 4 [Basic Requirements] A financial enterprise shall, in accordance with these Rules and in light of the needs of its development, establish and improve the internal management system, set up a special functional department for financial management to appoint professional financial managerial personnel, comprehensively employ such methods as planning, forecasting, plan, making budgets, control, supervision, assessment, evaluation, and analysis, strengthen investment and financing management, asset and liability management, and capital management, control costs, distribute proceeds, allocate resources, reflect the status of business operation, improve the business operation benefits, prevent and eliminate financial risks, realize continuous business operation and maximize the value. | | 第四条 【基本要求】金融企业应当根据本规则的规定，以及自身发展的需要，建立健全内部财务管理制度，由专门的财务管理职能部门配备专业财务管理人员，综合运用规划、预测、计划、预算、控制、监督、考核、评价和分析等方法，加强投融资管理、资产负债管理和资本管理，控制成本费用，分配收益，配置资源，反映经营状况，提升经营效益，防范和化解财务风险，实现持续经营和价值最大化。 |
| Article 5 [Supervisory Responsibilities] The MOF shall be responsible for developing unified financial management rules and regulations of the state for financial enterprises. The public finance departments of the people's governments at all levels (hereinafter referred to as the “public finance departments”) shall, under the principles of unified regulation and hierarchical administration, supervise and administer the financial behaviors of financial enterprises. The public finance departments shall direct, administer and supervise the financial management work of financial enterprises at the corresponding level according to the law. | | 第五条 【监管职责】财政部负责制定国家统一的金融企业财务管理规章制度。各级人民政府财政部门（以下简称财政部门）按照统一规制、分级管理的原则，对金融企业的财务行为进行监督管理。财政部门依法指导、管理和监督本级金融企业的财务管理工作。 |
| The institutions dispatched by the public finance departments of the people's governments at or above the provincial level shall, within the scope of their respective functions prescribed, direct, administer and supervise the responsibilities of financial enterprises for the financial management work. | | 省级以上人民政府财政部门的派出机构，应当在规定职责范围内依法履行指导、管理和监督金融企业财务管理工作的职责。 |
| A financial enterprise shall, within 30 days after completing industrial and commercial registration, submit the photocopies of its approval certificate for establishment, business license, capital verification certification, bylaws, and other documents to the public finance department at the same level. Within 30 days after enterprises at all levels subordinated to a financial enterprise complete industrial and commercial registration, the financial enterprise shall, after summary, submit the photocopies of the relevant documents to the public finance department at the same level. | | 金融企业在完成工商登记后30日内，应当向同级财政部门提交设立批准证书、营业执照、验资证明、章程等文件的复印件。金融企业所属各级企业在完成工商登记后30日内，由金融企业汇总后向同级财政部门提交相关文件复印件。 |
| In the event of division, merger, establishment of a branch, or modification to key industrial and commercial registration items, a financial enterprise shall, within 30 days after modifying its industrial and commercial registration according to the law, submit the photocopies of the relevant modification documents to the public finance department at the same level. Within 30 days after enterprises at all levels subordinated to a financial enterprise complete industrial and commercial registration, the financial enterprise shall, after summary, submit the relevant documents to the public finance department at the same level. | | 金融企业发生分立、合并、设立分支机构，以及主要工商登记事项发生变更时，在依法完成工商变更登记后30日内，应当向同级财政部门提交有关的变更文件复印件。金融企业所属各级企业在完成工商登记后30日内，由金融企业汇总后向同级财政部门提交相关文件。 |
| Article 6 [Financial Affairs and Taxation Relationship] A financial enterprise shall pay taxes in accordance with the law. Where the financial treatment of a financial enterprise is inconsistent with any provision of any law or administrative regulation on taxation, it shall conduct adjustment according to the law when filing a tax return. | | 第六条 【财务与税收关系】金融企业应当依法纳税。金融企业财务处理与税收法律、行政法规规定不一致的，纳税申报时应当依法进行调整。 |
| Article 7 [Supervision and Coordination] A financial enterprise shall accept audit by the audit authorities at all levels and supervision by the financial management departments in accordance with the law. The public finance departments at all levels shall strengthen communication and coordination with auditing and financial management departments during the process of performing the responsibilities of supervising and administering the financial affairs of financial enterprises. | | 第七条 【监管协调】金融企业依法接受各级审计机关的审计，以及金融管理部门的监督。各级财政部门在行使金融企业财务监管职责过程中应当加强与审计、金融管理部门的沟通协作。 |
| Chapter II Financial Management Responsibilities | | 第二章 财务管理职责 |
| Article 8 [Duties and Functions of the Public Finance Departments] The public finance departments shall perform the following financial management responsibilities: | | 第八条 【财政部门职责】财政部门履行下列财务管理职责： |
| (1) developing and implementing the fiscal and financial policies that urge financial enterprises to serve the real economy, prevent and control financial risks and deepen financial reform; | | （一）制定并实施促进金融企业服务实体经济、防控金融风险、深化金融改革的财政、财务政策； |
| (2) supervising financial enterprises' implementation of financial rules and relevant financial management provisions, and directing and urging financial enterprises to establish and improve the internal financial management system; | | （二）监督金融企业执行财务规则以及相关财务管理规定，指导、督促金融企业建立健全内部财务管理制度； |
| (3) directing and urging financial enterprises to establish and improve the financial risk control system, monitoring the financial risks and business operation status of financial enterprises, and supervising the financial behaviors of financial enterprises; | | （三）指导、督促金融企业建立健全财务风险控制体系，监测金融企业财务风险及营运状况，监督金融企业财务行为； |
| (4) strengthening the management of the financial information on financial enterprises, implementing performance evaluation of financial enterprises, and organizing the professional training of financial management personnel of financial enterprises; | | （四）加强金融企业财务信息管理，实施金融企业绩效评价，组织金融企业财务管理人员的专业培训； |
| (5) supervising financial enterprises' acceptance of social audit and asset assessment of relevant economic behaviors; and | | （五）监督金融企业接受社会审计和有关经济行为的资产评估； |
| (6) other financial management responsibilities as prescribed in the relevant laws and administrative regulations. | | （六）有关法律、行政法规规定的其他财务管理职责。 |
| Article 9 [Responsibilities of Investors] An investor of a financial enterprise shall, according to the relevant laws and regulations, and bylaws, perform the following financial management responsibilities of the financial enterprise according to the law, through shareholders' meeting and other corporate governance procedures or other forms of decision-making procedures: | | 第九条 【出资人职责】金融企业的出资人按照有关法律法规和企业章程，通过股东（大）会等公司治理程序或其他形式的决策程序，依法履行金融企业下列财务管理职责： |
| (1) implementing and urging the financial enterprise to implement the provisions of the state on financial management of financial enterprises; | | （一）执行并督促金融企业执行国家有关金融企业财务管理的规定； |
| (2) examining and approving the financial budget and financial final account plans of the financial enterprise; and determining the company's business operation policies, financial strategies and investment plans, remunerations of directors and supervisors, profit distribution, deficit coverage and other major financial matters; | | （二）审议批准金融企业财务预算和财务决算方案；决定公司经营方针、财务战略和投资计划，以及董监事报酬、利润分配、弥补亏损等重大财务事项； |
| (3) deciding the financial enterprise's increase or reduction of registered capital and issuance of corporate bonds; | | （三）决定金融企业增加或者减少注册资本以及发行公司债券； |
| (4) deciding to hire or dismiss the accounting firm that undertakes the audit business of the financial enterprise; and | | （四）决定聘用或者解聘承办金融企业审计业务的会计师事务所； |
| (5) exercising other financial management responsibilities according to the bylaws. | | （五）按照章程的规定，行使其他财务管理职责。 |
| An investor of a financial enterprise may, by institutional norm, bylaws and other methods, grant the financial management powers of the investor to the board of directors and the management, in whole or in part. | | 金融企业出资人可以通过制度规范、章程约定等方式，将出资人财务管理职权全部或者部分授予董事会、管理层。 |
| Article 10 [Responsibilities of the Board of Directors] The board of directors of a financial enterprise shall be responsible to the shareholders' meeting and perform the following financial management responsibilities in accordance with relevant laws and regulations and the bylaws: | | 第十条 【董事会职责】金融企业的董事会对股东（大）会负责，按照有关法律法规和企业章程依法履行下列财务管理职责： |
| (1) implementing the resolutions of the shareholders' meeting on financial management; | | （一）执行股东（大）会关于财务管理的决议； |
| (2) deciding the internal basic financial management rules and specifying the financial management powers of the management; | | （二）决定内部财务基本管理制度，明确管理层的财务管理权限； |
| (3) deciding the setup of functional department for financial management; | | （三）决定财务管理职能部门的设置； |
| (4) developing annual financial budget plans, final account plans, financing, investment, purchase and disposal of major assets, guarantees, donations, restructuring, profit distribution, deficit coverage, and other financial management plans; | | （四）制订年度财务预算方案、决算方案、筹资、投资、购置和处置重大资产、担保、捐赠、重组、利润分配、弥补亏损等财务管理方案； |
| (5) developing plans of the financial enterprise for increase in and reduction of registered capital and issuance of corporate bonds; | | （五）制订金融企业增加或者减少注册资本以及发行公司债券的方案； |
| (6) implementing financial assessment of the management and deciding to hire or dismiss the person in charge of finance and his remuneration matters; and | | （六）对管理层实施财务考核，决定聘任或者解聘财务负责人及其报酬事项； |
| (7) exercising other financial management responsibilities according to the bylaws and the requirements of the shareholders' meeting. | | （七）按照章程的规定以及股东（大）会的要求，行使其他财务管理职责。 |
| The board of directors shall, in light of the reality of the financial enterprise, develop financial risk management policies, determine the risk management objectives and risk appetite, and fully maximize the functions of audit supervision and risk control by setting up professional committees such as audit committee, risk management committee and affiliated transaction control committee. The board of directors shall assume primary responsibility for the effectiveness of the company's internal control. | | 董事会应当根据金融企业情况，制定财务风险管理政策，确定风险管理目标和风险偏好，通过设立审计委员会、风险管理委员会和关联交易控制委员会等专业委员会，充分发挥审计监督和风险控制职能。董事会对公司内部控制的有效性负主体责任。 |
| The board of directors of a financial enterprise may, by institutional norm, bylaws and other methods, grant the financial management powers of the board of directors to the management, in whole or in part. | | 金融企业董事会可以通过制度规范、章程约定等方式，将董事会财务管理职权全部或者部分授予管理层。 |
| Article 11 [Responsibilities of the Management] The management of a financial enterprise shall exercise the following financial management powers in accordance with the provisions: | | 第十一条 【管理层职责】金融企业的管理层按照规定行使下列财务管理职权： |
| (1) implementing the relevant provisions of the state on financial management of the financial enterprise; | | （一）执行国家有关金融企业财务管理的规定； |
| (2) developing and organizing the implementation of the internal financial management system and internal control system; | | （二）拟订并组织实施内部财务管理制度及内部控制制度； |
| (3) organizing financial forecasts, working out drafts of financial plans, financial budgets and financial final accounts, and implementing financial control, analysis and evaluation; | | （三）组织财务预测，编制财务计划、财务预算、财务决算草案，实施财务控制、分析和考核； |
| (4) organizing the implementation of fund raising, investment, purchase and disposal of important assets, guarantee, donation, restructuring, profit distribution, deficit coverage and other financial management plans; | | （四）组织实施筹资、投资、购置和处置重大资产、担保、捐赠、重组、利润分配、弥补亏损等财务管理方案； |
| (5) managing the risk control process according to the risk management policies; | | （五）根据风险管理政策对风险控制过程实施管理； |
| (6) organizing the examination and approval of financial matters; | | （六）组织财务事项审批； |
| (7) organizing payment of taxes and administrative fees; | | （七）组织缴纳税金、规费； |
| (8) collecting financial information, organizing the development, submission and disclosure of financial accounting reports according to the law, and the information required to be submitted by the unified financial system of the state for financial enterprises; | | （八）归集财务信息，依法组织编制、报送和披露财务会计报告，以及国家统一的金融企业财务制度要求报送的信息； |
| (9) putting forward proposals on hiring or dismissing the person in charge of finance and his remuneration matters; | | （九）提请聘任或者解聘财务负责人及其报酬事项； |
| (10) cooperating with the management, audit, monitoring, assessment, performance evaluation, and supervision and inspection implemented by relevant institutions according to the law; and | | （十）配合有关机构依法实施的管理、审计、监测、评估、绩效评价和监督检查； |
| (11) performing other financial management responsibilities according to the bylaws and the requirements of the shareholders' meeting or the board of directors. | | （十一）按照章程的规定，以及股东（大）会或者董事会的要求，行使其他财务管理职责。 |
| Article 12 [Responsibilities of the Board of Supervisors] The board of supervisors of a financial enterprise and the supervisors of an enterprise without a board of supervisors shall perform the following financial management responsibilities according to the provisions: | | 第十二条 【监事会职责】金融企业的监事会、不设监事会企业的监事按照规定行使下列财务管理职责： |
| (1) checking the implementation of the enterprise's financial system, and examining financial reports, profit distribution plans, and other financial materials to be submitted to investors; | | （一）检查公司财务制度的执行，审查拟提交出资人的财务报告、利润分配方案等财务资料； |
| (2) supervising the conduct of directors and senior management personnel in performing their financial management responsibilities; | | （二）对董事、高级管理人员履行财务管理职责的行为进行监督； |
| (3) being responsible for supervising the establishment and implementation of internal control of financial enterprises; and | | （三）负责对金融企业内部控制的建立实施情况进行监督； |
| (4) exercising other financial management responsibilities according to the bylaws. | | （四）按照章程的规定，行使其他财务管理职责。 |
| The board of supervisors and the supervisors of an enterprise without a board of supervisors finding financial abnormal of the financial enterprise may carry out investigation; and may, if necessary, hire an accounting firm and other agencies to assist in their work and report to the shareholders' meeting in a timely manner. | | 监事会、不设监事会的企业的监事发现金融企业财务异常时，可以进行调查；必要时，可以聘请会计师事务所等协助其工作，并及时向股东（大）会报告。 |
| Article 13 [Responsibilities of the Parent Company] A financial enterprise shall regulate, direct and supervise the financial activities of the enterprises at all levels under its control according to the law, establish and improve the financial management system, and strengthen unified penetration management. | | 第十三条 【母公司职责】金融企业依法对控股的各级企业财务活动进行规范管理和指导监督，建立健全财务管理体系，强化统一穿透管理。 |
| A financial enterprise may set a chief financial officer, and appoint or recommend a person in charge of finance to an enterprise controlled by it. | | 金融企业可设置首席财务官，可以向其控股的企业委派或者推荐财务负责人。 |
| Chapter III Budget Management | | 第三章 预算管理 |
| Article 14 [Implementing Budget Management] A financial enterprise shall implement comprehensive budget management, use budgets to allocate, assess, and control various financial and non-financial resources in the enterprise, and effectively organize and coordinate business activities of the enterprise to achieve overall strategic objective of the enterprise. | | 第十四条 【实行预算管理】金融企业应当实施全面预算管理，利用预算对企业内部的各种财务及非财务资源进行分配、考核、控制，有效组织和协调企业的经营活动，以实现企业的整体战略目标。 |
| Article 15 [Establishment of a Budget System] A financial enterprise shall establish and improve a budget management system, specify the responsibilities of the enterprise, and subordinate enterprises and branches at all levels, and the procedures for labor division and implementation of budget preparation, approval, implementation, analysis, adjustment, supervision, evaluation and other responsibilities, and rationally allocate various resources, to ensure the orderly implementation of the budget management work. | | 第十五条 【建立预算制度】金融企业应当建立健全预算管理制度，明确企业本级、所属各级企业和分支机构的职责，以及预算编制、审批、执行、分析、调整、监督、考核等职责分工和操作流程，合理分配各项资源，保障预算管理工作有序开展。 |
| Article 16 [Implementing the Management Responsibilities] A financial enterprise shall designate the departments or special committees that perform the overall budget management responsibilities, be responsible for developing budget goals and budget policies, develop specific measures for budget management, organize the preparation and balancing of budget drafts, allocate approved budgets to lower levels, coordinate and solve problems in budget preparation and implementation, assess the budget implementation, and urge completion of budget goals. | | 第十六条 【落实管理责任】金融企业应当明确履行全面预算管理职责的部门或专门委员会，负责拟定预算目标和预算政策，制定预算管理的具体措施和办法，组织编制、平衡预算草案，下达经批准的预算，协调解决预算编制和执行中的问题，考核预算执行情况，督促完成预算目标。 |
| Members of the special budget management committee shall be composed of the primary person in charge of the enterprise and the heads of relevant internal departments. A special budget management committee may set up a budget management working body to perform routine management responsibilities. The budget management working body is generally set up in the functional department of financial management. | | 预算管理专门委员会成员由企业主要负责人及内部相关部门负责人等组成。预算管理专门委员会可下设预算管理工作机构，履行日常管理职责。预算管理工作机构一般设在财务管理职能部门。 |
| Article 17 [Budget Preparation Procedures] For budget preparation, a financial enterprise shall insist on the orientation of strategic planning, scientifically predict the annual operating goals, and prepare annual comprehensive budgets under the procedures of preparing by level and making consolidations level by level. A financial enterprise shall organize the effective completion of the budget preparation work of enterprises and branches at all levels based on the financial management relationships. | | 第十七条 【预算编制程序】金融企业编制预算应当坚持以战略规划为导向，科学预测年度经营目标，按照分级编制、逐级汇总的程序，编制年度全面预算。金融企业应当依据财务管理关系，组织做好所属各级企业和分支机构的预算编制工作。 |
| Article 18 [Budget Preparation Scope] For budget preparation, a financial enterprise shall include all business operation activities of all internal business departments, and subordinate enterprises and branches at all levels, among others, in the preparation scope, comprehensively predict financial revenues and expenditures and business operation results, and rationally allocate internal resources to achieve control of total amount and balance. | | 第十八条 【预算编制范围】金融企业编制预算应当将内部各业务部门、所属各级企业和分支机构等全部经营活动纳入编制范围，全面预测财务收支和经营成果等情况，合理配置内部资源，实现总量控制和平衡。 |
| Article 19 [Requirements for Budget Preparation] A financial enterprise shall choose the appropriate method according to different budget items, and scientifically prepare the budget in light of the reality of the industry and enterprise. | | 第十九条 【预算编制要求】金融企业应当根据不同的预算项目，选择合适的方法，结合行业与本企业实际，科学编制预算。 |
| A financial enterprise shall incorporate the quality and efficiency of serving the real economy into its budget preparation goals. Scale growth shall not be regarded as the main planning target for budget preparation. A financial enterprise shall be encouraged to benchmark with advanced level of the industry and the internationally advanced level when preparing budgets. | | 金融企业应当将服务实体经济质量和效率纳入预算编制目标。不得将规模增长作为主要计划目标编制预算。鼓励金融企业在编制预算时与行业先进水平、国际先进水平对标。 |
| Article 20 [Operational Budget] A financial enterprise shall prepare operational budget based on its business plans, rationally design the planning indicator system, and focus on the transition of the budget indicators by centering on the enterprise's functional positioning, strategic objectives and development planning. | | 第二十条 【经营预算】金融企业编制经营预算应当以经营计划为基础，围绕企业的职能定位、战略目标和发展规划，合理设计计划指标体系，注重预算指标相互衔接。 |
| A financial enterprise shall focus on the main business in its business plan, strictly control the scale of non-main business, pay attention to the compliance and rationality of the business, and prevent financial risks. | | 金融企业经营计划应当专注主业，严格控制非主业业务规模，注重业务的合规性、合理性，防范财务风险。 |
| Article 21 [Financial Budget] For budget preparation, a financial enterprise shall, on the basis of the business operation plan, rationally forecast various revenues and expenditures, strictly control expenditure budgets, and scientifically prepare capital expenditure budgets for purchase of fixed assets and other items. | | 第二十一条 【财务预算】金融企业编制财务预算，应当以经营计划为基础，合理预测各项收支，严格控制费用预算，科学编制固定资产购置等资本性支出预算。 |
| Article 22 [Capital Planning] To develop a capital plan, a financial enterprise shall comprehensively consider the results of risk assessment, capital regulatory requirements and capital availability, and anticipate its capital needs, to ensure that the capital is at a reasonable level. | | 第二十二条 【资本规划】金融企业编制资本规划，应当综合考虑风险评估结果、资本监管要求和资本可获得性，预计企业资本需求，确保资本处于合理水平。 |
| Article 23 [Budget Approval Procedures] The comprehensive budget of a financial enterprise shall be implemented after being reported for deliberation and approval according to the relevant laws, regulations, and bylaws. | | 第二十三条 【预算批准程序】金融企业全面预算应当按照相关法律法规及企业章程的规定报经审议批准后实施。 |
| Article 24 [Budget Implementation] A financial enterprise shall use annual budget as the basic basis for organizing and coordinating various business operation activities, maintain budget rigidity, strictly implement budgets, and achieve annual budget goals through process management. | | 第二十四条 【预算执行】金融企业应当以年度预算作为组织、协调各项经营活动的基本依据，维护预算刚性，严格预算执行，通过过程管理，实现年度预算目标。 |
| Article 25 [Budget Adjustment] The budget of a financial enterprise shall remain stable and cannot be adjusted at will. Where commercial risks, force majeure, or changes in circumstances, and other objective factors lead to significant differences in budget implementation that really requires adjustments, except when flexible budgets and rolling budgets are implemented according to the relevant provisions of the state, strict approval procedures shall be undergone. | | 第二十五条 【预算调整】金融企业预算应当保持稳定，不得随意调整。除按照国家有关规定实行弹性预算和滚动预算以外，由于商业风险、不可抗力或者情势变更等客观因素，导致预算执行发生重大差异确需调整的，应当履行严格的审批程序。 |
| Article 26 [Budget Supervision] A financial enterprise shall strengthen communication with budget implementation entities, use financial information and other relevant materials to monitor budget implementation, analyze budget implementation status and implementation differences, and correct problems in implementation in a timely manner, to ensure effective budget implementation. For projects beyond budgets or off-budget projects, a strict approval system shall be implemented. | | 第二十六条 【预算监督】金融企业应当加强与各预算执行单位的沟通，运用财务信息和其他相关资料对预算执行进行监控，分析预算执行情况及执行差异，及时纠正执行中的问题，确保预算执行有效。对于超预算或预算外的项目，应当实行严格的审批制度。 |
| Article 27 [Budget Assessment] A financial enterprise shall, on the basis of the results of final accounts, establish a strict budget implementation result assessment system, and include the budget implementation situation in the scope of assessment, reward and punishment. | | 第二十七条 【预算考核】金融企业应当以决算结果为基础，建立严格的预算执行结果考核制度，并将预算执行情况纳入考核及奖惩范围。 |
| Chapter IV Capital Fund Management | | 第四章 资本金管理 |
| Article 28 [Requirements for Capital Contribution] To initiate the establishment or increase capital contribution to a financial enterprise, a contributor shall make capital contributions with genuine and lawful self-owned funds, other than entrusted funds (funds under management), debt funds, or other non-self-owned funds, except as otherwise prescribed by the state. A financial enterprise shall strictly review the qualifications and source of funds of contributors, and the registered capital shall be paid-up capital. | | 第二十八条 【出资要求】出资人发起设立或增资入股金融企业应当使用真实合法的自有资金出资，不得使用委托（管理）资金、债务资金等非自有资金，国家另有规定的从其规定。金融企业应严格审查出资人资质和资金来源，注册资本应当为实缴资本。 |
| For the purposes of the Measures, self-owned funds shall not exceed the net assets of contributors. | | 本规则所称自有资金以出资人净资产为限。 |
| Article 29 [Form of Capital Contribution] Contributors of a financial enterprise shall make capital contribution in currency or non-monetary assets necessary for business operation. | | 第二十九条 【出资形式】金融企业出资人应当用货币或经营必需的非货币财产出资。 |
| Contributions made with non-monetary property may be valued in currency and transferred according to the law, but contributions shall not be made with franchised management rights or administrative license for carrying out specific business. In principle, the total contributions made with non-monetary property shall not exceed 30% of the registered capital of the financial enterprise. | | 非货币财产出资应当可以用货币估价并可以依法转让，不得以特许经营权或开展特定业务的行政许可出资。原则上非货币财产出资总额不得超过金融企业注册资本的30%。 |
| Investment entities that hold equities in a financial enterprise under the authorization of the State Council are not restricted by the provisions of Article 28 or 29 of these Rules. | | 根据国务院授权持有金融企业股权的投资主体不受本规则第二十八条、第二十九条规定的限制。 |
| Article 30 [Contribution and Valuation] Contributors of a financial enterprise that make contributions with non-monetary property shall, through evaluation by an asset appraisal institution in accordance with the law and truly reflect the value of assets; and where there are provisions on appraisal in the laws and regulations, such provisions shall apply. | | 第三十条 【出资作价】金融企业出资人以非货币财产出资应当依法经资产评估机构评估，真实体现资产价值；法律法规对评估作价有规定的，从其规定。 |
| Article 31 [Contributions in Foreign Currency] A financial enterprise that receives contributions of contributors in foreign currency and whose registered capital is dominated in RMB shall convert the foreign currency into RMB at the spot exchange rate on the day of the transaction, and shall not adjust the amount of contributions afterwards. | | 第三十一条 【外币出资】金融企业收到出资人以外币作为出资的，注册资本以人民币表示的，应当以交易当日的即期汇率折算为人民币，后续不得调整出资额。 |
| Article 32 [Capital Contribution Management] The capital funds raised by a financial enterprise shall not be withdrawn in any way during the continuous business operation period, except legal transfer by the contributor. | | 第三十二条 【出资管理】金融企业筹集的资本金，在持续经营期间，出资人除依法转让外，不得以任何方式抽逃。 |
| Illegal capital contribution, false capital contribution, or withdrawal of capital contributions by contributors of a financial enterprise shall be strictly prohibited, and equities of a financial enterprise shall be strictly prohibited from being held on a commission basis. | | 严禁金融企业出资人违规出资、出资不实或抽逃出资，严禁违规代持金融企业股权。 |
| Article 33 [Equity Pledge] A contributor of a financial enterprise that pledges the equities held thereby in a financial enterprise shall strictly satisfy the requirements of the laws and regulations, without damaging the interests of other contributors or the financial enterprise, using them for equity acquisition financing, or pledging the equity of the financial enterprise held within the lock-up period. | | 第三十三条 【股权质押】金融企业出资人质押其持有的金融企业股权，应当严格遵守法律法规要求，不得损害其他出资人和金融企业利益，不得用于股权收购融资，不得质押所持限售期内的金融企业股权。 |
| To pledge the shares of a financial enterprise, contributors who have the seats of directors and supervisors of the financial enterprise or who directly, indirectly, jointly hold or control more than 2% of shares or voting rights in a financial enterprise must apply to the board of directors of the financial enterprise for recordation. | | 拥有金融企业董、监事席位的出资人，或者直接、间接、共同持有或控制金融企业2%以上股份或表决权的出资人质押金融企业股份，事前须向金融企业董事会申请备案。 |
| Where the number of equities that are held in a financial enterprise and pledged by an aforesaid contributor exceeds 50% of equities held by it in the financial enterprise or 5% of the total equities of the financial enterprise, whichever is lower, the financial enterprise shall agree in the bylaws on restricting its voting rights at the shareholders' meeting according to the pledged share ratio. | | 上述出资人质押所持金融企业股权数量超过其持有该金融企业股权的50%或金融企业全部股权的5%，以两者孰低为限，金融企业应当在公司章程中约定按照所质押股比对其在股东（大）会表决权进行限制。 |
| Article 34 [Special Investors] An asset management product issued by a financial enterprise or a structured entity trading through the stock exchange and the equities exchange and quotations may make financial investment in a financial enterprise, but shall not become a major shareholder of any financial enterprise. Major shareholder means a shareholder that can directly, indirectly, jointly hold or control more than 5% of shares or voting rights in a financial enterprise and that has significant influence on the decision-making of the financial enterprise. | | 第三十四条 【特殊投资者】金融企业发行资产管理产品或结构化主体通过证券交易所、股份转让系统交易可以对金融企业进行财务性投资，不得成为金融企业主要股东。主要股东是指能够直接、间接、共同持有或控制金融企业5%以上股份或表决权以及对金融企业决策有重大影响的股东。 |
| The source of funds for the employee stock option plan of a financial enterprise shall be the employee's self-own legal funds, and shall not be raised through bank loans or other debt funds. The financial enterprise shall not provide financial assistance such as advance, guarantee, or loan to any employee. The management of a financial enterprise is strictly prohibited to acquire the equities of a financial enterprise (including equities of other financial enterprises controlled by the enterprise) by leveraged buyout. | | 金融企业员工持股计划资金来源应当为员工自有合法资金，不得通过银行贷款等债务资金筹集，不得由金融企业向员工提供垫资、担保、借贷等财务资助。严禁金融企业管理层以杠杆收购方式取得金融企业股权（含本企业控制的其他金融企业股权）。 |
| Article 35 [Capital Reserves] The amount of capital contributions made by a contributor of a financial enterprise in excess of the capital funds (including the net premium income from stocks) shall be included in the capital reserves and may be used to increase capital in future years. | | 第三十五条 【资本公积】金融企业出资人交付的出资额超出资本金的差额（包括发行股票的溢价净收入），计入资本公积，可用于以后年度转增资本。 |
| Capital reserves of a financial enterprise shall not be used to make up for losses. | | 金融企业资本公积不得用于弥补亏损。 |
| Article 36 [Regulatory Requirements] The capital management of a financial enterprise shall comply with the relevant regulatory requirements of the state. | | 第三十六条 【监管要求】金融企业的资本管理应符合国家有关监管要求。 |
| Chapter V Financing Management | | 第五章 筹资管理 |
| Article 37 [Financing Plan] A financial enterprise shall develop medium- and long-term and annual financing plans based on development strategies, regulatory requirements, and business plans, among others. The annual financing plan shall be developed together with the business plan. | | 第三十七条 【筹资规划】金融企业应当根据发展战略、监管要求、经营规划等，制定中长期和年度筹资规划。年度筹资规划应当与经营计划一同编制。 |
| Article 38 [Financing Purpose] To raise funds, a financial enterprise shall comply with the relevant provisions of the state, specify the purpose of financing, and strengthen the management of maturity matching of assets and liabilities. | | 第三十八条 【筹资目的】金融企业筹集资金，应当符合国家有关规定，明确筹资目的，强化资产负债期限匹配管理。 |
| Article 39 [Decision-making Procedures] A financial enterprise shall establish and improve the decision-making procedures and authorities for financing, demonstrate the necessity and feasibility of financing in advance, and fully evaluate the return on capital use and repayment ability. | | 第三十九条 【决策程序】金融企业应当建立健全筹资决策程序和权限，事前论证筹资的必要性及可行性，完整评估资金使用收益及还款能力。 |
| Article 40 [Financing Methods] To develop a financing plan, a financial enterprise shall select financing methods suitable for it in consideration of the business needs, regulatory requirements, capital structure, capital costs and other factors, and make overall plans for domestic and overseas markets through stocks, bonds, borrowings, deposits absorbed, interbank financing, and other methods according to the laws and regulations. | | 第四十条 【筹资方式】金融企业制定筹资计划应当综合业务需要、监管要求、资本结构、资金成本等因素，依法依规通过股票、债券、借款、吸收存款、同业融资等方式，统筹境内、境外市场，选取适合本企业的筹资方式。 |
| Article 41 [Financing Structure] A financial enterprise shall establish and improve a capital restraint mechanism, reasonably arrange for the financing scale, reduce the financing costs, and continuously optimize the structure of liabilities and capital. | | 第四十一条 【筹资结构】金融企业应当建立健全资本约束机制，合理安排筹资规模，降低筹资成本，不断优化负债和资本结构。 |
| Article 42 [Post-financing Management] A financial enterprise shall rationally arrange for the use of funds raised and sources of repayment to ensure that repayment funds are in place in a timely manner and avoid liquidity risks. | | 第四十二条 【筹后管理】金融企业应当合理安排筹集资金用途和还款来源，确保还款资金及时到位，避免发生流动性风险。 |
| Article 43 [Interbank Financing] Interbank financing shall be mainly used for liquidity management, and, in principle, shall not be used for long-term or high-risk investment. To conduct interbank financing, a financial enterprise shall rationally and prudently determine the financing term, but shall not provide any direct or indirect, explicit or implicit guarantee of any third-party financial institution. Article 44 [Overseas Financing] For overseas financing, a financial enterprise shall strictly undergo the corporate governance procedures, reasonably control the scale of financing, regulate the use of funds, and prevent the risks of exchange rate, and strengthen the management of overseas financing funds and account management. | | 第四十三条 【同业融资】同业融资应当主要用于流动性管理，原则上不得用于长期限或高风险投资。金融企业开展同业融资，应合理审慎确定融资期限，不得提供任何直接或间接、显性或隐性的第三方金融机构担保。第四十四条【境外筹资】金融企业境外筹资要严格履行公司治理程序，合理控制筹资规模、规范资金运用、防范汇率风险，加强境外筹资资金管理和账户管理。 |
| Chapter VI Investment Management | | 第六章 投资管理 |
| Article 45 [Investment Principles] A financial enterprise shall develop overall investment strategies in consideration of national economic and industrial policies, economic operation, market conditions, and financial enterprises' business characteristics and development needs, among others. | | 第四十五条 【投资原则】金融企业应当结合国家经济政策和产业政策、经济运行情况、市场形势以及金融企业自身业务特点和发展需要等，制定整体投资战略。 |
| Article 46 [Decision-making Procedures] A financial enterprise shall establish and improve the investment decision-making management system, specify the investment decision-making procedures and authorities, and rationally allocate investment assets. | | 第四十六条 【决策程序】金融企业应当建立健全投资决策管理制度，明确投资决策程序和权限，合理配置投资资产。 |
| Article 47 [Forms of Investment Funds] A financial enterprise may, within the scope permitted by the laws and regulations, make external investments with currency, and in kind, with intellectual property rights, right to use the land, and other non-currency properties whose value may be assessed in currency and that may be transferred according to the law, but shall not make any external investment with franchised management rights granted by the state. | | 第四十七条 【投资资金形式】金融企业在法律、法规允许的范围内，可以用货币对外投资，也可以用实物、知识产权、土地使用权等可以用货币估价并可以依法转让的非货币财产对外投资，但不得以国家授予的特许经营权对外投资。 |
| To make an external investment with a non-currency property, the financial enterprise shall hire an asset assessment institution to make an assessment and shall record the value upon assessment and confirmation. | | 用非货币财产对外投资的，应当聘请资产评估机构进行评估并按评估确认后的价值计价。 |
| Article 48 [Scope of the Use of Funds] The use of funds by a financial enterprise shall comply with the relevant provisions issued by the state, reflect the principle of serving the real economy, and be compatible with the financial enterprise's investment management capability and risk control capability. A financial enterprise shall not directly or indirectly invest in any industry or field prohibited by the laws, regulations and national policies. | | 第四十八条 【资金运用范围】金融企业资金运用应当符合国家有关规定，体现服务实体经济原则，并与金融企业自身投资管理能力、风险控制能力相适应。金融企业不得直接或间接投资法律法规和国家政策禁止投资的行业和领域。 |
| Article 49 [Equity Investment] A financial enterprise shall focus on the main business when making equity investment. Investment in other financial enterprises shall comply with the relevant policies of the state on comprehensive business operation of the financial industry. | | 第四十九条 【股权投资】金融企业开展股权投资应聚焦主业。投资其他金融企业，应符合国家关于金融业综合经营相关政策。 |
| Article 50 [Combination of Industry and Finance] A financial enterprise shall strictly regulate the combination of industry and finance. Investment in non-financial enterprises shall focus on financial investment, and strategic investment in non-financial enterprises shall be highly relevant to the main financial business, and for long-term holding purpose. | | 第五十条 【产融结合】金融企业应严格规范产融结合行为，对非金融企业投资应以财务性投资为主，战略性投资非金融企业应与金融主业高度相关，并以长期持有为目的。 |
| A financial enterprise shall not control any non-financial enterprise by virtue of capital advantages. Financial holding companies and other financial groups or financial enterprises that carry out comprehensive business operations shall maintain the main business position of finance, and comply with the relevant provisions if they invest in non-financial enterprises and control their investments within a certain percentage. | | 金融企业不得凭借资金优势控制非金融企业。对于金融控股公司等金融集团或开展综合经营的金融企业，应保持金融主业地位，投资非金融企业应符合国家有关规定，并控制在一定比例以内。 |
| Article 51 [Penetration Review] A financial enterprise making equity investment shall conduct necessary due diligence investigation, conduct penetration review of the invested enterprise's capital funds, and retrospect to the ultimate equity holders layer by layer, to ensure that the equity structure of the invested enterprise is clear and undergo the asset assessment or valuation procedures as required. | | 第五十一条 【穿透审查】金融企业开展股权投资应进行必要的尽职调查，对被投资企业的资本金进行穿透式审查，逐层追溯至最终权益持有人，确保被投资企业股权结构清晰，并按要求履行资产评估或估值程序。 |
| Article 52 [In-kind Investment] A financial enterprise making in-kind investment within self-owned funds shall follow the principle of necessity for business operation and meeting self-use needs. | | 第五十二条 【实物投资】金融企业以自有资金开展实物投资应以经营必需、满足自用为原则。 |
| Article 53 [Entrusted Investment] A financial enterprise making investment by entrusted means shall, under the principles of “openness, fairness and impartiality,” select the manager and custodian on a merit-based basis, develop investment guidelines, and effectively complete the investment monitoring, performance evaluation, and other work. | | 第五十三条 【委托投资】金融企业采用委托方式开展投资的，应按照“公开、公平、公正”的原则，择优选择管理人和托管人，制定投资指引，做好投资监控及绩效评估等工作。 |
| A financial enterprise shall establish and improve the entrusted asset management mechanism characterized by mutual supervision and mutual restraint among the principal, manager and custodian, and strengthen the management of entrusted funds. | | 金融企业应建立健全委托人、管理人和托管人相互监督、相互制约的委托资产管理机制，加强委托资金管理。 |
| Article 54 [Utilization of Off-balance-sheet Funds] A financial enterprise shall, under the penetration principle, effectively strengthen the investment direction management of asset management products issued, but shall not directly invest in the credit assets of commercial banks with the funds of the asset management products. | | 第五十四条 【表外资金运用】金融企业应按照穿透原则，对所发行的资产管理产品切实加强资金投向管理，不得将资产管理产品资金直接投资于商业银行信贷资产。 |
| Article 55 [Government Cooperation Projects] A financial enterprise participating in construction projects in the local infrastructure and public service field shall insist on the principle of marketization to prudently evaluate the financial capabilities of financing entities, but shall not conduct evaluation on the basis of the financial revenue and expenditure of the local government, require the local government and its subordinate departments (including all entities subordinate to the departments) to provide guarantee, pledge to repurchase investment principal, guarantee principal and returns, or make other save arrangements in any way or accept them, or assume the repayment liability by other means in violation of regulations. Where the cash flow of a project involves fiscal fund arrangements, the financial enterprise shall strictly verify the compliance and completeness of the undergoing of relevant procedures by the local government. | | 第五十五条 【政府合作项目】金融企业参与地方基础设施和公共服务领域建设项目，应坚持市场化原则，审慎评估融资主体财务能力，不得以地方政府财政收支状况作为评估依据，不得要求或接受地方政府及其所属部门（含部门所属各单位）以任何方式提供担保、承诺回购投资本金、保本保收益等兜底安排，或以其他方式违规承担偿债责任。项目现金流涉及财政资金安排的，金融企业应严格核实地方政府履行相关程序的合规性和完备性。 |
| Article 56 [Overseas Investment] A financial enterprise shall make overseas investment prudently, and fully study and judge the political, economic, and legal risks of the country or region where the investment is made. An overseas investment project shall comply with the relevant provisions of the state on overseas investments and foreign exchange management. | | 第五十六条 【境外投资】金融企业应审慎开展境外投资，充分研判投资所在国或地区的政治、经济和法律等风险。境外投资项目应符合国家境外投资和外汇管理等相关规定。 |
| A financial enterprise shall strictly control overseas non-main business investment. Enterprises other than securities companies shall not participate in the financing of securities operating institutions for purchase of securities or other leveraged securities investment, nor participate in naked short selling derivative products. | | 金融企业应严格控制境外非主业投资。除证券公司外，不得参与证券经营机构融资购买证券或其他杠杆证券投资，不得参与裸卖空衍生交易。 |
| Article 57 [Specifications for Investment Methods] A financial enterprise making investment shall not evade regulation through concealment, drawer agreement, dual contract, or any other methods, or conduct tunneling other than legal commissions may occur. A financial enterprise shall not provide convenience or access services for other financial enterprises' evasion of regulatory requirements. | | 第五十七条 【投资方式规范】金融企业开展投资不得通过隐瞒、抽屉协议、阴阳合同等方式规避监管，不得发生合法佣金等之外的任何利益输送行为。金融企业不得为其他金融企业规避监管要求的行为提供便利或通道服务。 |
| A financial enterprise carrying out investment activities shall pay the investment funds under the procedures prescribed by the internal financial management system of the enterprise, but shall not deduct expenditures from costs or non-business expenditures. | | 金融企业开展投资活动，应当按照企业内部财务管理制度规定的程序支付投资款项，不得在成本费用或者营业外支出中列支。 |
| Article 58 [Post-investment Management] A financial enterprise shall establish and improve the post-investment project management and evaluation system. For investment projects whose evaluation results have relatively large gap with the investment objectives, a financial enterprise shall make adjustment or withdraw in a timely manner. | | 第五十八条 【投资后管理】金融企业应建立健全投后项目管理和评价制度。对于评价结果与投资目标存在较大差距的投资项目，金融企业应当及时调整或退出。 |
| Chapter VII Assets Operation | | 第七章 资产运营 |
| Article 59 [Assets Operation Management] A financial enterprise shall strengthen asset operation management, establish and improve the assets operation management system, and ensure stable operation of the enterprise. | | 第五十九条 【资产运营管理】金融企业应加强资产运营管理，建立健全资产运营管理体系，确保企业稳健经营。 |
| Article 60 [Internal Fund Management] A financial enterprise shall establish an internal fund management system, including hierarchical authorization approval, separation of incompatible duties, cash custody and inventory, regular verification of bank deposits, custody and use of seals, among others. | | 第六十条 【内部资金管理】金融企业应建立内部资金管理制度，包括分级授权审批、不相容职务相互分离、现金保管与盘点、银行存款定期核对及印鉴保管和使用等。 |
| A financial enterprise shall establish an internal fund procurement control system, master the costs of funds, specify the conditions, authorities and procedures for fund procurement, and raise, use and manage funds in a unified manner. The payment and procurement of funds of a financial enterprise shall comply with the provisions on the internal financial management system, and be handled under the relevant formalities according to the effective contract and lawful voucher. Funds shall not be deposited or preserved privately. | | 金融企业应当建立内部资金调度控制制度，掌握资金成本，明确资金调度的条件、权限和程序，统一筹集、使用和管理资金。金融企业支付、调度资金，应当按照内部财务管理制度的规定，依据有效合同、合法凭证办理相关手续，不得私存私放资金。 |
| Overseas payment and procurement of funds by a financial enterprise shall comply with the relevant provisions of the state on foreign exchange management. | | 金融企业向境外支付、调度资金应当符合国家有关外汇管理的规定。 |
| Article 61 [Cash Asset Management] A financial enterprise that manages cash on hand, gold and silver on hand, and funds deposited in the central bank and other financial institutions shall satisfy the liquidity requirements and control the total volume of cash assets. | | 第六十一条 【现金资产管理】金融企业管理库存现金、库存金银、存放中央银行与同业的款项，以及其他形式的现金资产，应当满足流动性要求，并控制现金资产总量。 |
| Business operation executives of a financial enterprise shall not misappropriate funds of the enterprise, open any account in any individual name for deposit of funds of the enterprise, or deposit funds privately by establishing a concealed account beyond the legal account. | | 金融企业经营管理人员不得挪用公司资金，不得将公司资金以任何个人名义开立账户存储，不得通过账外设账的形式私自存放资金 |
| Article 62 [Management of Accounts Receivable] A financial enterprise shall strengthen the management of accounts receivable, assess the counterparty's credit risk, follow up the counterparty's performance, and collect accounts receivable in a timely manner, to reduce bad debt losses. | | 第六十二条 【应收款项管理】金融企业应当加强应收款项的管理，评估交易对手信用风险，跟踪交易对手履约情况，及时清收应收款项，减少坏账损失。 |
| Article 63 [Management of Fixed Assets] A financial enterprise shall establish a system for purchase, construction, use, management and disposal of fixed assets, review and verify various types of fixed assets, and implement the use and management responsibilities in accordance with the provisions of the internal financial management system. | | 第六十三条 【固定资产管理】金融企业应当建立固定资产购建、使用、管理、处置制度，按照内部财务管理制度规定，定期清查核实各类固定资产，落实使用和管理责任。 |
| To purchase and construct important fixed assets and carry out major technological transformation, a financial enterprise shall conduct feasibility study, undergo financial decision-making procedures according to the relevant provisions of the state and the internal approval system, and implement decision-making and implementation responsibilities. | | 金融企业购建重要固定资产、进行重大技术改造，应当经过可行性研究，按照国家有关规定和内部审批制度履行财务决策程序，落实决策和执行责任。 |
| With regard to the depreciation of fixed asset, a financial enterprise may, according to the trend of industrial development and the requirements for technological progress, and in consideration of the economic life and utilization of the fixed assets, determine the depreciation life and select the depreciation method. Once the policy on the depreciation of fixed assets is selected, it shall not be changed arbitrarily. If it is actually necessary to change the said policy, it may be changed after a resolution is adopted by the shareholders' meeting or the board of directors. Where the disclosure of the reason for the change is required according to the relevant laws and administrative regulations, disclosure shall be conducted in a timely manner. | | 固定资产折旧可以依据产业发展态势和技术进步的要求，结合固定资产经济寿命及其使用状况，确定折旧年限，选用折旧方法。固定资产折旧政策一经选用，不得随意变更。确需变更的，应当经股东（大）会或者董事会决议后执行。有关法律、行政法规规定必须披露变更理由的，应当及时披露。 |
| After a construction in progress of a financial enterprise is delivered for use, the final accounts for acceptance shall be handled within one year. Projects under construction that have been delivered for use but whose final accounts for acceptance have not been handled, or other projects under construction that have reached conditions for the expected purpose shall be managed as fixed assets. Where it is otherwise prescribed by the Ministry of Finance on the financial management of basic construction, such provisions shall apply. | | 金融企业在建工程项目交付使用后，应当在一个年度内办理竣工决算。已交付使用而未办理竣工决算或其他达到预定可使用状态的在建工程项目，应当作为固定资产进行管理。财政部关于基本建设财务管理另有规定的从其规定。 |
| The sum of the book value of fixed assets of a financial enterprise and the book value of construction in progress shall not account for more than 40% of net assets, except as otherwise prescribed by the state. | | 金融企业固定资产账面价值和在建工程账面价值之和占净资产的比重不得超过40%。国家另有规定的从其规定。 |
| Article 64 [Management of Intangible Assets] A financial enterprise that obtains a trademark right, copyright, patent right, know-how or any other intangible asset by self-innovation, purchase or accepting investment shall specify the ownership according to the law and implement the responsibilities of financial management. | | 第六十四条 【无形资产管理】金融企业通过自创、购买、接受投资等方式取得的商标权、著作权、专利权及专有技术等无形资产，应当依法明确权属，落实财务管理责任。 |
| When the ownership of intangible assets is changed, an assessment shall be conducted, and a written contract shall be signed to specify the rights and obligations of both parties and rationally determine the transaction price. | | 变更无形资产权属时应当进行评估，并签订书面合同，明确双方的权利义务，合理确定交易价格。 |
| A financial enterprise shall strengthen the management of goodwill. For goodwill formed by merger, the recorded amount shall be rationally determined according to the Accounting Standards for Business Enterprises and an impairment test shall have been conducted at the end of the year. | | 金融企业应加强商誉管理。对合并形成的商誉，按照企业会计准则合理确定入账金额并于年度终了进行减值测试。 |
| A financial enterprise shall develop special systems to strictly regulate brand management and use, and maintain and enhance the brand value. For a subsidiary with actual control, the right to use the brand may be granted after the corresponding procedures are undergone. For a non-controlling or stage-holding subsidiary, the granting of the right to use the brand shall be strictly controlled. | | 金融企业应制定专门制度严格规范品牌管理和使用，维护和提升品牌价值。对具有实际控制力的子公司，经履行相应程序，可授予品牌使用权。对非控股或阶段性持股的子公司，应严格控制授予品牌使用权。 |
| Article 65 [Management of Equity Assets] A financial enterprise shall, according to the investment purpose, distinguish equity investment into strategic investment and financial investment management. | | 第六十五条 【股权资产管理】金融企业应按照投资目的对股权投资区分为战略性投资和财务性投资管理。 |
| For strategic equity investment, a financial enterprise shall specify the return on investment in the investment agreement and other documents, and may reach agreement on appointment of directors, senior executives and financial personnel with corresponding qualifications to the invested enterprise, understand the business operation and financial situations of the invested enterprise in a timely manner, participate in the important business operation and financial decision-making process of the invested enterprise, effectively protect the investment rights and interests, and fully maximize the synergistic effect. | | 对战略性股权投资，金融企业应在投资协议等文件中，明确投资权益，可约定向被投资企业选派具备相应资格的董事、高级管理人员或财务人员，及时了解被投资企业经营和财务情况，参与被投资企业重要经营和财务决策制定过程，有效维护投资权益，充分发挥协同效应。 |
| For financial equity investment, a financial enterprise shall pay attention to the preservation and appreciation of equities, rationally make plans for realizing returns and exit, and, in principle, not participate in the routine business activities of the invested enterprise. | | 对财务性股权投资，金融企业应关注股权的保值增值情况，合理制定实现收益及退出计划，原则上不参与被投资企业的日常经营活动。 |
Article 66 [Equity Structure] A financial enterprise shall review the internal equity relationship, effectively control the complexity of the equity structure and the length of the investment chain, and compress the management level. In principle, the domestic first-level subsidiary carrying out similar business can only be one, except as otherwise prescribed by the state.
．．．．．． | | 第六十六条 【股权架构】金融企业应当理清内部股权关系，有效控制股权架构复杂程度和投资链条长度，压缩管理层级，境内同类业务一级子公司原则上只能为一家，国家另有规定的从其规定。
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