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| Order No. 42 of the Ministry of Finance | | 财政部令 |
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(第42号) |
Financial Rules for Financial Enterprises, which were discussed and adopted at the executive meeting of this Ministry, are hereby promulgated and shall come into force as of January 1, 2007. | |
《金融企业财务规则》已经部务会议讨论通过，现予公布，自2007年1月1日起施行。 |
Minister Jin Renqing | |
部长 金人庆 |
December 7, 2006 | |
二00六年十二月七日 |
Financial Rules for Financial Enterprises | |
金融企业财务规则 |
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| Chapter I General Provisions | | 第一章 总则 |
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| Article 1 For the purpose of strengthening the financial management of financial enterprises, regulating the financial acts of financial enterprises, promoting the establishment and improvement of the legal person governance structure, preventing the financial risks of financial enterprises, protecting the lawful rights and interests of financial enterprises and of the parties concerned, and maintaining the social and economic order, these Rules are formulated in accordance with the relevant laws, administrative regulations, and relevant provisions of the State Council. | | 第一条 为了加强金融企业财务管理，规范金融企业财务行为，促进金融企业法人治理结构的建立和完善，防范金融企业财务风险，保护金融企业及其相关方合法权益，维护社会经济秩序，根据有关法律、行政法规和国务院相关规定，制定本规则。 |
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| Article 2 These Rules shall apply to the state-owned and state controlling financial enterprises, financial controlling companies, guaranty companies, urban commercial banks, rural commercial banks, rural cooperative banks, credit cooperatives (hereinafter referred to as the financial enterprises). | | 第二条 在中华人民共和国境内依法设立的国有及国有控股金融企业、金融控股公司、担保公司，城市商业银行、农村商业银行、农村合作银行、信用社（以下简称金融企业）适用本规则。 |
Other financial enterprises shall implement these Rules by analogy. | |
其他金融企业参照本规则执行。 |
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| Article 3 A financial enterprise shall, in accordance with these Rules and in light of the needs of its development, establish a sound internal management system, set up a functional department for financial management, equip with professional financial managerial personnel, comprehensively employ the methods, such as planning, forecasting, making budgets, controlling, supervising, evaluating, accessing and analyzing, to raise funds, operate assets, control costs, distribute proceeds, allocate resources, reflect the status of business operation, prevent and eliminate financial risks, realize the continuous business operation and maximize the value. | | 第三条 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，设置财务管理职能部门，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，筹集资金，营运资产，控制成本，分配收益，配置资源，反映经营状况，防范和化解财务风险，实现持续经营和价值最大化。 |
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| Article 4 The finance departments of the people's governments at all levels (hereinafter referred to the finance departments) shall direct, administer and supervise the financial management work of the financial enterprises at their respective level. | | 第四条 各级人民政府财政部门（以下简称财政部门）依法指导、管理和监督本级金融企业的财务管理工作。 |
The institution dispatched by the finance departments of a provincial people's government or above shall, under the prescribed functions, direct, administer and supervise the financial management work of the financial enterprises. | |
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 it completes the industrial and commercial registration, submit to the finance department at the same level the photocopies of its establishment approval certificate, business license, capital verification certification, and articles of association. | |
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。 |
In the case of split-up, combination, establishment of a branch, or modification to any key industrial and commercial registration item, a financial enterprise shall, within 30 days after it completes the modification to the industrial and commercial registration, submit the photocopies of the relevant modification documents to the 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。 |
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| Article 5 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 be adjusted according to law in paying taxes. | | 第五条 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，纳税时应当依法进行调整。 |
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| Chapter II Functions and Powers | | 第二章 职责、职权 |
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| Article 6 The finance department shall exercise the following functions in financial management: | | 第六条 财政部门履行下列财务管理职责： |
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| (1)To supervise the financial enterprises' implementation of these Rules and other provisions on financial management, direct and urge financial enterprises to establish a sound internal financial management system; | | （一）监督金融企业执行本规则以及其他的财务管理规定，指导、督促金融企业建立健全内部财务管理制度； |
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| (2)To direct and urge financial enterprises to establish a sound financial risk control system, monitor the financial risks and business operation status of financial enterprises and supervise the financial acts of financial enterprises; | | （二）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其营运状况，监督金融企业的财务行为； |
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| (3)To intensify the management of the financial information of financial enterprises and carry out financial evaluation of financial enterprises; | | （三）加强金融企业财务信息管理，实施金融企业财务评价； |
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| (4)To supervise financial enterprises' acceptance of the social audit and asset assessment; | | （四）监督金融企业接受社会审计和资产评估； |
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| (5)To formulate and implement the finance and financial policies on promoting the reform and development of financial enterprises, and organize professional trainings to the financial managerial personnel of financial enterprises; and | | （五）制定并实施促进金融企业改革和发展的财政、财务政策，组织金融企业财务管理人员的业务培训； |
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| (6)Other financial management functions as prescribed in 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。 |
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| Article 7 A financial enterprise's investors (hereinafter refers to as investors) usually exercise the following financial management powers through the (general) meeting of shareholders, board of directors or any other form of governance body: | | 第七条 金融企业的投资者（以下简称投资者）一般通过股东（大）会、董事会或者其他形式的治理机构行使下列财务管理职权： |
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| (1)To execute and urge the business operator to comply with the provisions of the state on the financial management of financial enterprises; | | （一）执行并督促经营者执行国家有关金融企业财务管理的规定； |
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| (2)To decide the internal financial management bylaws and clarify the financial management powers of the business operator; | | （二）决定内部财务管理制度，明确经营者的财务管理权限； |
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| (3)To decide the setup of functional department for financial management; | | （三）决定财务管理职能部门的设置； |
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| (4)To decide the financial plans, financial budgets, fund-raising, investment, disposal of important assets, provision of guaranties beyond the scope of the main guaranty business, donation, reorganization, remuneration to the business operators, profit distribution and other important financial affairs; | | （四）决定财务计划和财务预算，决定筹资、投资、处置重大资产、依法提供除主营担保业务范围以外的担保、捐赠、重组、经营者报酬、利润分配等重大财务事项； |
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| (5)To carry out financial supervision over and financial evaluation of the business operator and decide to hire or dismiss the financial person-in-charge; | | （五）对经营者实施财务监督和财务考核，决定聘任或者解聘财务负责人； |
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| (6)To decide to hire or dismiss the social intermediary agency engaging in businesses of social audit and asset assessment; and | | （六）决定聘用或者解聘承办社会审计和资产评估等业务的社会中介机构； |
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| (7)To exercise other financial management powers under the articles of association. | | （七）按照章程的规定，行使其他财务管理职权。 |
The investors may, by way of bylaws or articles of association, grant all or some of their financial management powers to the business operator. | |
投资者可以通过制度规范、章程约定等方式，将投资者财务管理职权全部或者部分授予经营者。 |
The financial enterprise may appoint or recommend a chief financial officer to any controlling enterprise. | |
金融企业按规定可以向其控股的企业委派或者推荐财务总监。 |
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| Article 8 A financial enterprise's business operator (hereinafter referred to as the business operator) exercises the following financial management powers in accordance with provisions: | | 第八条 金融企业的经营者（以下简称经营者）按照规定行使下列财务管理职权： |
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| (1)To execute the relevant provisions of the state on the financial management of financial enterprises; | | （一）执行国家有关金融企业财务管理的规定； |
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| (2)To work out internal financial management bylaws, submit them to the finance department at the same level upon approval of the investors, and organize the concrete implementation thereof; | | （二）拟订内部财务管理制度，经投资者议定后报同级财政部门备案，并具体组织实施； |
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| (3)To organize the financial forecasts, work out drafts of financial plans and financial budgets, and carry out the financial control, analyses and evaluation; | | （三）组织财务预测，编制财务计划和财务预算草案，实施财务控制、分析和考核； |
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| (4) To organize the execution of financial management plans on fund raising, investment, disposal of important assets, guaranty, donation, reorganization, and profit distribution; | | （四）组织实施筹资、投资、处置重大资产、担保、捐赠、重组和利润分配等财务管理方案； |
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| (5) To organize the examination and approval of financial affairs; | | （五）组织财务事项审批； |
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| (6) To organize to pay taxes and administrative fees; | | （六）组织缴纳税金、规费； |
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| (7) To implement the relevant provisions of the state on the remunerations to employees and labor protection, to pay social insurance premiums, housing accumulation funds, etc., and guarantee the lawful rights of the employees; | | （七）执行国家有关职工劳动报酬和劳动保护的规定，依法缴纳社会保险费、住房公积金等，保障职工合法权益； |
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| (8)To gather the financial information and organize the preparation and submission of financial statements; | | （八）归集财务信息，依法组织编制和报送财务会计报告； |
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| (9)To put forward proposals on hiring or dismissing the financial person-in-charge; | | （九）提请聘任或者解聘财务负责人； |
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| (10)To be cooperative in the audit, evaluation and inspection carried out by the relevant institutions; and | | （十）配合有关机构依法实施的审计、评估和监督检查； |
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| (11)To exercise other financial management powers according to the articles of association as well as the requirements of the (general) meeting of shareholders. | | （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权。 |
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| Chapter III Financial Risks | | 第三章 财务风险 |
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| Article 9 A financial enterprise shall, according to these Rules as well as the requirements of its internal financial management bylaws, establish a sound financial risk control system regarding the identification, measurement, monitoring and control of financial risks, clarify the power, procedures, emergency plan and specific measures for the management of financial risks, liabilities of the parties concerned to any financial risk, and prevent and eliminate financial risks. | | 第九条 金融企业应当根据本规则的规定，以及内部财务管理制度的要求，建立健全包括识别、计量、监测和控制等内容的财务风险控制体系，明确财务风险管理的权限、程序、应急方案和具体措施，以及财务风险形成当事人应承担的责任，防范和化解财务风险。 |
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| Article 10 A financial enterprise shall establish a standard and effective capital replenishment mechanism, keep its business scale adaptive to its capital scale, and satisfy the capital adequacy ratio and solvency requirements in the relevant laws and regulations. | | 第十条 金融企业应当建立规范有效的资本补充机制，保持业务规模与资本规模相适应，在资本充足率、偿付能力等方面满足有关法律、法规的要求。 |
For a financial enterprise engaging in businesses of a commercial bank, its capital adequacy ratio shall not be less than 8%, core capital adequacy ratio shall not be less than 4%. For a financial enterprise engaging in insurance businesses, its solvency adequacy ratio shall not be less than the prescribed figure. For a financial enterprise engaging in securities businesses, its net capital liability ratio shall meet the corresponding requirement as prescribed. | |
从事商业银行业务的金融企业，资本充足率不得低于8％，核心资本充足率不得低于4％；从事保险业务的金融企业，偿付能力充足率不得低于规定的数额；从事证券业务的金融企业，净资本负债率应满足规定的数额要求。 |
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| Article 11 A financial enterprise shall, by complying with the principle of guaranteeing the interests of the parties concerned, ensuring the solvency and realizing the continuous business operation and the relevant laws and regulations, control the asset/liability ratio and prepare enough amount of fund to repay the debts. | | 第十一条 金融企业应当按照保障相关各方利益、保证支付能力、实现持续经营的原则，根据有关法律、法规的规定，控制资产负债比例，足额提留用于清偿债务的资金。 |
A financial enterprise engaging in the banking businesses shall prepare a deposit reserve and enough amount of payment fund. A financial enterprise engaging in the insurance business shall prepare a capital reserve, which is to be exclusively used for repaying debts, at 20% of the registered capital and deposit it in a designated bank. The asset/liability ratio of a financial enterprise engaging in securities businesses shall meet the corresponding requirement as prescribed. | |
从事银行业务的金融企业，应按规定交存存款准备金，留足备付金；从事保险业务的金融企业，应按注册资本的20％提取资本保证金，存入指定银行，除清算时用于清偿债务外，不得动用；从事证券业务的金融企业，负债与净资产的比例应满足规定的数额要求。 |
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| Article 12 A financial enterprise shall evaluate various types of assets regularly or at least by the end of each year, and gradually realize the dynamic evaluation. It shall classify the risks into different categories and make asset impairment provision on the difference between the recoverable amount and the book value according to the relevant provisions of the state. | | 第十二条 金融企业应当定期或者至少于每年年终对各类资产进行评价，并逐步实现动态评价，按照规定进行风险分类，对可收回金额低于账面价值的部分，按照国家有关规定计提资产减值准备。 |
For an asset with an impairment provision, the financial enterprise shall fulfill the supervisory responsibilities. If it is recoverable or can be used continuously, it shall be recovered or used. If it has become a loss, it shall be verified and written off according to the relevant procedures. If it has been written off, the records of written-off accounts shall be preserved. | |
金融企业对计提减值准备的资产，应当落实监管责任。对能够收回或者继续使用的，应当收回或者使用；对已经损失的，应当按照规定的程序核销；对已经核销的，应当实行账销案存管理。 |
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| Article 13 A financial enterprise shall timely analyze the changes of market interest rates and exchange rates to forecast the likely risks and shall, according to the prescribed procedures, employ financial derivative instruments to decrease the loss to be incurred by any interest rate risk or exchange rate risk. | | 第十三条 金融企业应当及时分析市场利率、汇率波动情况，预计可能发生的风险，并按照规定的程序，运用金融衍生工具，减少利率、汇率风险损失。 |
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| Article 14 For any connected transaction, a financial enterprise shall comply with the prescribed procedures and the principle of openness, fairness and impartiality, determine and timely settle the price for the resource, labor service or obligation, shall not dominate profits or dodge taxes through the connected transaction. | | 第十四条 金融企业发生关联交易，必须履行规定的程序，并按照规定控制总量和规模，遵循公开、公平、公正的原则，确定并及时结算资源、劳务或者义务的价款，不得利用关联交易操纵利润、逃避税收。 |
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| Article 15 Where a financial enterprise entrusts any other institution to offer financial management services or engage in other businesses, it shall make a risk assessment, conclude a written contract to clarify the authorization and the concrete operation procedures, regularly check the accounts and formulate specific measures for the prevention of risks. | | 第十五条 金融企业委托其他机构理财或者从事其他业务，应当进行风险评估，依法签订书面合同，明确业务授权和具体操作程序，定期对账，制定风险防范的具体措施。 |
Where a financial enterprise entrusts any other institution to offer financial management services or engage in other businesses, its input of fund shall not affect its main business and the relevant revenue shall be integrated into the in-statement accounting. | |
金融企业委托其他机构理财或者从事其他业务，投入的资金不得影响主营业务的开展，取得的收入应当纳入账内核算。 |
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| Article 16 Where a financial enterprise is entrusted to grant loans, engage in derivative products, conduct securities future transactions, buy and sell gold, manage assets or carry out other businesses, it shall separate the entrusted businesses from its own businesses and distribute the proceeds and bear the liabilities according to the contractual stipulations. It shall not misappropriate the client's fund, nor transfer business risks to the client. | | 第十六条 金融企业依法受托发放贷款、经营衍生产品、进行证券期货交易、买卖黄金、管理资产以及开展其他业务，应当与自营业务分开管理，按照合同约定分配收益、承担责任，不得挪用客户资金，不得转嫁经营风险。 |
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| Article 17 To provide an external guaranty, a financial enterprise shall, in compliance with the relevant laws and administrative regulations and according to the credit standing and solvency of the party guaranteed, take corresponding risk control measures, register the account books for check and timely conduct follow-up supervision. | | 第十七条 金融企业对外提供担保应当符合法律、行政法规的规定，根据被担保对象的资信及偿债能力，采取相应的风险控制措施，并设立备查账簿登记，及时跟踪监督。 |
Where a financial enterprise intends to provide a guaranty beyond the scope of its main guaranty business, a resolution shall be made by the (general) meeting of shareholders or by the board of directors of this financial enterprise. If it intends to provide an external guaranty to its investors or to its actual controller, a resolution shall be made by the (general) meeting of shareholders. | |
金融企业提供除主营担保业务范围以外的担保，应当由股东（大）会或者董事会决议；为金融企业投资者或者实际控制人提供担保的，应当由股东（大）会决议。 |
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| Article 18 A financial enterprise shall control the total volume of off-statement businesses according to its capital scale. | | 第十八条 金融企业应当根据资本规模控制表外业务总量。 |
The financial enterprise shall, on the basis of the risk levels, make authorization decisions about the off-statement businesses, strictly execute the authorization decisions and prohibit any illegal practice. | |
金融企业应当按照风险程度对表外业务进行授权，并严格按照授权执行，禁止违规操作。 |
The financial enterprise shall timely record all off-statement businesses, track and check the changes to the off-statement businesses, forecast the possible losses and disclose the possible losses in accordance with the relevant provisions. | |
金融企业应当及时、完整记录所有表外业务，跟踪检查表外业务变动情况，预计可能发生的损失，并按照有关规定进行披露。 |
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| Article 19 To establish a branch institution, a financial enterprise shall appropriate the working capital in keeping with the business scale of the branch institution to be established, which shall not exceed the prescribed amount. | | 第十九条 金融企业设立分支机构，应当按照规定拨付与分支机构经营规模相适应的营运资金，并不得超过规定的限额。 |
The financial enterprise shall adopt a financial management system of unified accounting and fund disposition and hierarchical management in respect of its branch institutions. Where conditions are ripe, it may adopt a financial management system of unified accounting and fund disposition and unit-based business management. | |
金融企业应当对分支机构实行统一核算，统一调度资金，分级管理的财务管理制度。条件具备的，可以实行统一核算，统一调度资金，业务单元制管理的财务管理制度。 |
The financial enterprise shall strengthen the financial supervision over its branch institutions, pay attention to the abnormal changes of funds, supervise and make follow-up analyses of the financial indicator of its branch institutions, and urge its overseas branch institutions to comply with the provisions of the corresponding country (region) governing the financial management of financial enterprises. | |
金融企业应当加强对分支机构的财务监管，关注资金异常变动，监督并跟踪分析分支机构财务指标的情况，督促境外分支机构遵守所在国家（地区）关于金融企业财务管理的规定。 |
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| Chapter IV Fund Raising | | 第四章 资金筹集 |
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| Article 20 To raise capital, a financial enterprise shall comply with the relevant provisions of the state on capital management, work out a fund-raising plan according to its development strategy and business plan and perform the prescribed procedures. | | 第二十条 金融企业筹集资本金，应当符合国家有关资本金管理的规定，根据发展战略和经营规划拟定筹资方案，履行规定的程序。 |
The financial enterprise may, within the scope permitted by the laws and administrative regulations, accept capital contributions with a currency, and in kind, with intellectual property, land use right and other non-currency properties, of which the value may be assessed in a currency and which may be transferred to others, or raise capital by way of issuing stocks. | |
金融企业在国家法律、行政法规允许的范围内，可以接受货币出资，也可以接受实物、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出资，或者采取发行股票等方式筹集资本金。 |
To accept any capital contribution with non-currency property, the financial enterprise shall assess its value, verify the property and record the value upon assessment and confirmation or as stipulated in the contract. For any capital raised by way of issuing stocks, the value shall be recorded according to the par value of the stocks. | |
金融企业接受非货币财产出资，应当进行评估作价，核实财产，按照评估确认或者合同约定的价值计价；采取发行股票方式筹集的资本金，按照股票面值计价。 |
To raise capital, a financial enterprise shall hire an accounting firm to verify the capital. After it has gone through the formalities for the industrial and commercial registration, it shall issue a capital contribution certificate to the investors. | |
金融企业筹集资本金，应当聘请会计师事务所验资。办理工商登记后，应当向投资者出具出资证明书。 |
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| Article 21 For the capital raised by a financial enterprise, during the continuous business operation period of this financial enterprise, no investor may withdraw the capital except for lawful transfer. | | 第二十一条 金融企业筹集的资本金，在持续经营期间，投资者除依法进行转让外，不得以任何方式抽走。 |
The financial enterprise shall, during the course of raising capital, include the amount of capital contributions of the investors in excess of the capital (including the net surplus on stocks) in the capital reserve. | |
金融企业在筹集资本金活动中，投资者缴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。 |
Upon resolution of the investors, the capital reserve may be converted into capital. | |
经投资者决议后，资本公积用于转增资本金。 |
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Article 22 To raise fund by borrowing money, taking in deposits, issuing bonds, finance lease, or re-loan from the People's Bank of China, the financial enterprise shall comply with the relevant provisions of the state, clarify the financing purpose, take into consideration the needs of fund and debt risks and sign a written contract. It shall not illicitly increase the interest rate or payment criterion or do so in disguise. It shall reasonably adjust the liability structure in good time and reduce the financing costs.
．．．．．． | | 第二十二条 金融企业以借款、吸收存款、发行债券、融资租赁、向人民银行再贷款等方式筹集资金，应当符合国家有关规定，明确筹资目的，考虑资金需求和债务风险，签订书面合同，不得擅自提高或者变相提高利率以及付费标准，并应适时合理调整负债结构，降低筹资成本。
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