| Notice by the China Banking and Insurance Regulatory Commission of Issuing the Interim Measures for the Supervision and Administration of Financial Leasing Companies | | 中国银保监会关于印发融资租赁公司监督管理暂行办法的通知 |
| (No. 22 [2020] of the China Banking and Insurance Regulatory Commission) | | （银保监发[2020]22号） |
| The people's governments of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; and the Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市人民政府，新疆生产建设兵团： |
| As determined at the National Financial Work Conference in 2017, for financial leasing companies and other institutions, the central government shall develop unified rules, and the local governments shall be responsible for implementing supervision and administration and strengthening liability for territorial risk disposition. For the purposes of further strengthening the supervision and administration of financial leasing companies, regulating business operation conducts, preventing and mitigating risks, and promoting the regulated and orderly development of the financial leasing industry, in accordance with the relevant laws and regulations and the division of functions determined at the National Financial Work Conference, the China Banking and Insurance Regulatory Commission (“CBIRC”) has developed the Interim Measures for the Supervision and Administration of Financial Leasing Companies, which are hereby issued for your diligent implementation. | | 2017年全国金融工作会议确定，融资租赁公司等机构由中央制定统一规则，地方负责实施监管，强化属地风险处置责任。为进一步加强融资租赁公司监督管理，规范经营行为，防范化解风险，促进融资租赁行业规范有序发展，根据有关法律法规和全国金融工作会议确定的职责分工，中国银保监会制定了《融资租赁公司监督管理暂行办法》，现印送你们，请认真组织实施。 |
| China Banking and Insurance Regulatory Commission | | 中国银保监会 |
| May 26, 2020 | | 2020年5月26日 |
| Interim Measures for the Supervision and Administration of Financial Leasing Companies | | 融资租赁公司监督管理暂行办法 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 For the purposes of implementing the regulatory responsibilities, regulating the supervision and administration, directing financial leasing companies' business operation in compliance with laws and regulations, and promoting the regulated development of the financial leasing industry, these Measures are developed according to the relevant laws and regulations. | | 第一条 为落实监管责任，规范监督管理，引导融资租赁公司合规经营，促进融资租赁行业规范发展，根据有关法律法规，制定本办法。 |
| Article 2 For the purpose of these Measures, a “financial leasing company” means a limited liability company or a company limited by shares (excluding finance leasing company) engaging in financial leasing business. | | 第二条 本办法所称融资租赁公司，是指从事融资租赁业务的有限责任公司或者股份有限公司（不含金融租赁公司）。 |
| For the purposes of these Measures, financial leasing business means transaction activity in which a lessor purchases a leased property from a seller and provides it for a lessee who pays rents according to the lessee' selection of seller and leased property. | | 本办法所称融资租赁业务，是指出租人根据承租人对出卖人、租赁物的选择，向出卖人购买租赁物，提供给承租人使用，承租人支付租金的交易活动。 |
| Article 3 Financial leasing activities shall be carried out in compliance with laws and regulations and under the principles of honesty, credibility, and fairness, without impairing the national interests, social or public interests, or lawful rights and interests of any other person. | | 第三条 从事融资租赁活动应当遵守法律法规，遵循诚实信用原则和公平原则，不得损害国家利益、社会公共利益和他人合法权益。 |
| Article 4 All localities shall be encouraged to intensify policy support, and direct financial leasing companies to play an important role in promoting the development of the equipment manufacturing industry, the upgrading and innovation of enterprise technologies, the import and export of equipment, and other respects, to more effectively serve the real economy and realize high-quality development of the industry. | | 第四条 鼓励各地加大政策扶持力度，引导融资租赁公司在推动装备制造业发展、企业技术升级改造、设备进出口等方面发挥重要作用，更好地服务实体经济，实现行业高质量发展。 |
| Chapter II Business Rules | | 第二章 经营规则 |
| Article 5 A financial leasing company may engage in the following business, in whole or in part: | | 第五条 融资租赁公司可以经营下列部分或全部业务： |
| (1) Financial leasing business. | | （一）融资租赁业务； |
| (2) Lease business. | | （二）租赁业务； |
| (3) Purchase of leased articles, processing and maintenance of residual value, consultation on lease transactions, and acceptance of lease margin concerning financial leasing and lease business. | | （三）与融资租赁和租赁业务相关的租赁物购买、残值处理与维修、租赁交易咨询、接受租赁保证金； |
| (4) Transfer and acceptance of assets under financial leasing or leased assets. | | （四）转让与受让融资租赁或租赁资产； |
| (5) Fixed-income securities investment business. | | （五）固定收益类证券投资业务。 |
| Article 6 A financial leasing company must conduct financing according to the laws and regulations. | | 第六条 融资租赁公司的融资行为必须符合相关法律法规规定。 |
| Article 7 Leased property suitable for financial leasing transactions shall be fixed assets, unless as otherwise prescribed. | | 第七条 适用于融资租赁交易的租赁物为固定资产，另有规定的除外。 |
| A financial leasing company shall carry out financial leasing business based on leased property that is clear in ownership, that exists authentically, and that can generate revenue. A financial leasing company shall not accept any property that has been mortgaged, whose ownership is in dispute, that has been sealed up or seized by the judicial authority or any property with flaw in ownership as leased property. | | 融资租赁公司开展融资租赁业务应当以权属清晰、真实存在且能够产生收益的租赁物为载体。融资租赁公司不得接受已设置抵押、权属存在争议、已被司法机关查封、扣押的财产或所有权存在瑕疵的财产作为租赁物。 |
| Article 8 A financial leasing company shall not carry out any of the following business or activities: | | 第八条 融资租赁公司不得有下列业务或活动： |
| (1) Illegally raising funds, and absorbing deposits directly or in disguised form. | | （一）非法集资、吸收或变相吸收存款； |
| (2) Granting loans directly or as entrusted. | | （二）发放或受托发放贷款； |
| (3) Lending funds to any other financial leasing company directly or in disguised form. | | （三）与其他融资租赁公司拆借或变相拆借资金； |
| (4) Financing or transferring assets through an online loan information intermediary or a privately offered investment fund. | | （四）通过网络借贷信息中介机构、私募投资基金融资或转让资产； |
| (5) Other business or activities prohibited by laws and regulations, the CBIRC and the local financial regulatory departments of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the “provincial level”) to be carried out. | | （五）法律法规、银保监会和省、自治区、直辖市（以下简称省级）地方金融监管部门禁止开展的其他业务或活动。 |
| Article 9 Where a financial leasing company's import of leased property involves the administration of quota and licensing, among others, the purchaser or property right owner of the leased property shall undergo the formalities according to the relevant provisions, unless as otherwise agreed. | | 第九条 融资租赁公司进口租赁物涉及配额、许可等管理的，由租赁物购买方或产权所有方按有关规定办理手续，另有约定的除外。 |
| A financial leasing company whose business operation process involves matters of foreign exchange administration shall comply with the relevant rules of the state on foreign exchange administration. | | 融资租赁公司经营业务过程中涉及外汇管理事项的，应当遵守国家外汇管理有关规定。 |
| Article 10 A financial leasing company shall establish and improve an organizational structure dominated by shareholders' meeting, board of directors (executive directors), (board of) supervisors and senior management, among others, specify the division of functions, ensure independent operation and effective counterbalance between each other, and form a scientific and efficient decision-making, incentive and restraint mechanism. | | 第十条 融资租赁公司应当建立完善以股东或股东（大）会、董事会（执行董事）、监事（会）、高级管理层等为主体的组织架构，明确职责分工，保证相互之间独立运行、有效制衡，形成科学高效的决策、激励和约束机制。 |
| Article 11 A financial leasing company shall, under the principles of comprehensiveness, prudence, effectiveness and independence, develop and improve the internal control rules, and ensure the company's safe and moderate operation. | | 第十一条 融资租赁公司应当按照全面、审慎、有效、独立原则，建立健全内部控制制度，保障公司安全稳健运行。 |
| Article 12 A financial leasing company shall, according to its organizational structure, business scale, and complexity, establish a comprehensive risk management system, to identify, control and mitigate risks. | | 第十二条 融资租赁公司应当根据其组织架构、业务规模和复杂程度，建立全面风险管理体系，识别、控制和化解风险。 |
| Article 13 A financial leasing company shall develop affiliated transaction management rules and carry out affiliated transactions independently at fair prices under the commercial principles and under the conditions not more favorable than those for similar transactions with unaffiliated parties. | | 第十三条 融资租赁公司应当建立关联交易管理制度，其关联交易应当遵循商业原则，独立交易、定价公允，以不优于非关联方同类交易的条件进行。 |
| Where a financial leasing company votes or makes a decision for a transaction in which the lessee is an affiliated enterprise, personnel with affiliation relationship with the affiliated transaction shall be disqualified. A financial leasing company's major affiliated transactions shall be approved by the shareholders' meeting, board of directors or institutions authorized thereby. | | 融资租赁公司在对承租人为关联企业的交易进行表决或决策时，与该关联交易有关联关系的人员应当回避。融资租赁公司的重大关联交易应当经股东（大）会、董事会或其授权机构批准。 |
| The regulatory requirements of these Measures for affiliated transactions shall not be applicable to any transaction between a financial leasing company and a holding subsidiary or a project company formed by it. | | 融资租赁公司与其设立的控股子公司、项目公司之间的交易，不适用本办法对关联交易的监管要求。 |
| Article 14 A financial leasing company shall lawfully obtain the ownership of leased property. | | 第十四条 融资租赁公司应当合法取得租赁物的所有权。 |
| Article 15 A financial leasing company must undergo the relevant registration formalities according to the law, where the ownership of the leased property shall be registered according to the laws and regulations of the state. Where the leased property does not fall under the categories of assets to be registered, the financial leasing company shall take effective measures to safeguard the lawful rights and interests of the leased property. | | 第十五条 按照国家法律法规规定租赁物的权属应当登记的，融资租赁公司须依法办理相关登记手续。若租赁物不属于需要登记的财产类别，融资租赁公司应当采取有效措施保障对租赁物的合法权益。 |
| Article 16 A financial leasing company shall purchase leased property according to the requirements of a lessee under the premise of concluding a financial leasing contract or specifying the financial leasing business intention. Where leased property needs to be purchased in advance under special circumstances, it shall be consistent with the existing business field or business plan, and conform to its risk management capability and professional business operation level. | | 第十六条 融资租赁公司应当在签订融资租赁合同或明确融资租赁业务意向的前提下，按照承租人要求购置租赁物。特殊情况下需要提前购置租赁物的，应当与自身现有业务领域或业务规划保持一致，且与自身风险管理能力和专业化经营水平相符。 |
| Article 17 A financial leasing company shall establish and improve the leased property valuation and pricing system and determine the rent level on the basis of the value, other costs and reasonable profits, among others, of the leased property. | | 第十七条 融资租赁公司应当建立健全租赁物价值评估和定价体系，根据租赁物的价值、其他成本和合理利润等确定租金水平。 |
| In sale and leaseback business, a financial leasing company shall use a reasonable pricing basis in compliance with the accounting standards as a reference for the purchase price of leased property, and shall not purchase any leased property of low value at a high price. | | 售后回租业务中，融资租赁公司对租赁物的买入价格应当有合理的、不违反会计准则的定价依据作为参考，不得低值高买。 |
| Article 18 A financial leasing company shall attach importance to the risk mitigation role of leased property, closely monitor the risk coverage level of the value of leased property over creditor's rights of financial lease, and develop effective risk response measures. | | 第十八条 融资租赁公司应当重视租赁物的风险缓释作用，密切监测租赁物价值对融资租赁债权的风险覆盖水平，制定有效的风险应对措施。 |
Article 19 A financial leasing company shall strengthen the unguaranteed residual value management of leased property, assess whether there is impairment in the unguaranteed residual value on a regular basis, and accrue the provision for impairment according to the accounting standards in a timely manner.
．．．．．． | | 第十九条 融资租赁公司应当加强租赁物未担保余值管理，定期评估未担保余值是否存在减值，及时按照会计准则的要求计提减值准备。
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