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| Notice of the State Administration of Foreign Exchange on Issues Concerning the Foreign Exchange Administration of Overseas Listing (No. 5 [2013]of the State Administration of Foreign Exchange) | | 国家外汇管理局关于境外上市外汇管理有关问题的通知 （汇发[2013]5号） |
The branches and foreign exchange administrative departments of the State Administration of Foreign Exchange (“SAFE”) in all provinces, autonomous regions, and municipalities directly under the Central Government; and the branches of the SAFE in Shenzhen, Dalian, Qingdao, Xiamen and Ningbo: | |
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： |
In order to regulate and improve the foreign exchange administration of overseas listing, according to the Regulation of the People's Republic of China on Foreign Exchange Administration and other relevant regulations, we hereby notify you of the relevant issues as follows: | |
为规范和完善境外上市外汇管理，根据《中华人民共和国外汇管理条例》等相关法规，现就有关事项通知如下： |
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| 1. For the purpose of this Notice, the term “overseas listing” refers to the overseas initial offering of stock (including securities in the form of stock derivatives), corporate bonds convertible into stock and other securities permitted by laws or regulations by joint-stock limited companies registered inside China upon the approval of the China Securities Regulatory Commission (“CSRC”), and the public trading of the shares of such companies at overseas stock exchanges. Such companies are hereinafter referred to as domestic companies. | | 一、本通知所称境外上市，是指在境内注册的股份有限公司经中国证券监督管理委员会（以下简称中国证监会）许可，在境外发行股票（含股票派生形式证券）、可转换为股票的公司债券等法律、法规允许的证券，并在境外证券交易所公开上市流通的行为，该类公司以下简称境内公司。 |
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| 2. The SAFE and its branch offices (hereinafter referred to as “foreign exchange authorities”) shall oversee, regulate and inspect domestic companies regarding their business registration, opening and use of accounts, trans-border payments and receipts, exchange of funds and other conducts involved in overseas listing. | | 二、国家外汇管理局及其分支机构（以下简称外汇局）对境内公司境外上市涉及的业务登记、账户开立与使用、跨境收支、资金汇兑等行为实施监督、管理与检查。 |
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| 3. A domestic company shall, within 15 working days upon the end of its initial public offering overseas, handle registration formalities for overseas listing at the foreign exchange authority at its place of registration upon the strength of the following materials: | | 三、境内公司应在境外上市首次发股结束后的15个工作日内，持下列材料到其注册所在地外汇局（以下简称所在地外汇局）办理境外上市登记： |
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| (1) a written application form attached with the Registration Form for Overseas Listing (see Annex 1); | | （一）书面申请，并附《境外上市登记表》（见附件1）； |
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| (2) documentary evidence proving that the CSRC has approved its overseas listing; | | （二）中国证监会许可该境内企业境外上市的证明文件； |
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| (3) an announcement on the end of overseas offering; and | | （三）境外发股结束的公告文件； |
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| (4) supplementary materials required when the above-mentioned materials are inconsistent with each other or when the company fails to prove the authenticity of the transaction. | | （四）前述材料内容不一致或不能说明交易真实性时，要求提供的补充材料。 |
After verifying the above-mentioned materials, the foreign exchange authority shall issue an overseas listing registration certificate to the domestic company, and the company shall handle the relevant overseas listing business upon the strength of such certificate. | |
外汇局审核上述材料无误后，为境内公司出具境外上市登记证明，境内公司凭该证明办理境外上市有关业务。 |
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| 4. After a domestic company gets listed overseas, if any of its domestic shareholders intends to increase or decrease its overseas shares, the domestic shareholder shall handle overseas shareholding registration formalities with the foreign exchange authority at its locality upon the strength of the following materials: | | 四、境内公司境外上市后，其境内股东拟根据有关规定增持或减持境外股份的，应持下列材料到境内股东所在地外汇局办理境外持股登记： |
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| (1) a written application attached with the Overseas Shareholding Registration Form (see Annex 2); | | （一）书面申请，并附《境外持股登记表》（见附件2）； |
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| (2) a resolution made by the board of directors or the assembly of shareholders on the increase or decrease of shareholding (if required); | | （二）关于增持或减持事项的董事会或股东大会决议（如需要）； |
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| (3) the approval document issued by the relevant department if the issue is subject to the approval of the state-owned asset management department or any other department; and | | （三）需经国有资产管理部门等相关部门批准的，另需提供相关部门的批准文件； |
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| (4) supplementary materials required when the above-mentioned materials are inconsistent with each other or when the company fails to prove the authenticity of the transaction. | | （四）前述材料内容不一致或不能说明交易真实性时，要求提供的补充材料。 |
After verifying the above-mentioned materials, the local foreign exchange authority shall issue an overseas shareholding registration certificate to the domestic shareholder, and the domestic shareholder shall handle the follow-up business relating to the increase or decrease of shareholding upon the strength of such certificate. | |
外汇局审核上述材料无误后，为境内股东出具境外持股登记证明，境内股东凭该证明办理后续增持或减持有关业务。 |
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| 5. A domestic company shall, upon the strength of its overseas listing registration certificate, open a special-purpose domestic account at a local bank for its initial public offering (or follow-on offering) and repurchase business to handle the exchange, remittance and transfer of funds for the business concerned (see Annex 3 for the type of accounts, scope of expenditure and receipt and matters needing attention). | | 五、境内公司应当凭境外上市登记证明，针对其首发（或增发）、回购业务，分别在所在地银行开立境内专用账户，用以办理与该项业务对应的资金汇兑与划转（相关账户类型、收支范围及注意事项见附件3）。 |
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| 6. Domestic shareholders of domestic companies shall, upon the strength of their overseas shareholding registration certificates, open a special-purpose domestic account with a local bank for the increase or decrease of overseas shareholding and use it to handle the exchange, remittance and transfer of funds for the business concerned (see Annex 3 for the type of account, scope of expenditure and receipt and matters of attention). | | 六、境内公司的境内股东应当凭境外持股登记证明，针对其增持或减持境外股份业务，分别在所在地银行开立境内专用账户，用以办理与该项业务对应的资金汇兑与划转（相关账户类型、收支范围及注意事项见附件3）。 |
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| 7. Where domestic companies or their domestic shareholders need to open a special-purpose account outside China to handle the relevant business of overseas listing, the scope of expenditure and receipt of such accounts shall meet the relevant requirements of Annex 3. | | 七、境内公司及其境内股东因办理境外上市相关业务需在境外开立专用账户的，该境外专用账户的收支范围应当符合附件3的相关要求。 |
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| 8. Funds raised by a domestic company through overseas listing can be transferred back to the corresponding special-purpose domestic account or be deposited in a special-purpose overseas account, and the use of such funds shall be consistent with those mentioned in publicly disclosed documents such as the prospectus, an explanation on the raising of corporate bonds, a circular to shareholders and a resolution made by the assembly of shareholders (hereinafter referred to as “publicly disclosed documents”).To transfer funds raised by issuing corporate bonds convertible into shares back into China, the domestic company may only transfer them to its special-purpose account for foreign debts and use them under the relevant provisions on foreign debt administration; to transfer funds raised by issuing securities of other forms back into China, a domestic company may only transfer them to the corresponding special-purpose domestic account for overseas listing. | | 八、境内公司境外上市募集资金可调回对应的境内专用账户或存放境外专用账户，资金用途应与招股说明文件或公司债券募集说明文件、股东通函、股东大会决议等公开披露的文件（以下简称公开披露文件）所列相关内容一致。发行可转换为股票的公司债券所募集资金拟调回境内的，应调回其外债专户并按外债管理有关规定使用；发行其他形式证券所募集资金拟调回境内的，应调回对应的境外上市境内专用账户。 |
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| 9. To apply for foreign exchange settlement of funds in its special-purpose domestic account for overseas listing, a domestic company shall provide the following materials to the local foreign exchange authority: | | 九、境内公司申请境外上市境内专用账户资金结汇的，应向所在地外汇局提供以下材料： |
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| (1) a written application (explaining the fund-raising overseas, whether the funds have been transferred back to China or placed overseas, the amount and use of funds to be settled, and whether the explanation is consistent with the relevant information mentioned in publicly disclosed documents); | | （一）书面申请（详细说明境外资金募集及其调回或留存境外情况、结汇资金数额及用途，前述情况是否与公开披露文件所列相关内容一致等）； |
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| (2) the overseas listing registration certificate; | | （二）境外上市登记证明； |
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| (3) if information about the purposes of the inward transfer or foreign exchange settlement of funds are inconsistent with the uses mentioned in publicly disclosed documents or their uses are not specified in publicly disclosed documents, a resolution made by the board of directors or assembly of shareholders on changing or specifying the uses of funds; and | | （三）资金调回及结汇用途与公开披露文件所列的资金用途不一致或公开披露文件未予明确的，另需提供关于变更或明确对应资金用途的董事会或股东大会决议； |
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| (4) supplementary materials required when the above-mentioned materials are inconsistent with each other or when the company fails to prove the authenticity of the transaction. | | （四）前述材料内容不一致或不能说明交易真实性时，要求提供的补充材料。 |
After verifying the above-mentioned materials, the local foreign exchange authority shall issue a foreign exchange settlement approval document to the domestic company, and the domestic company shall handle foreign exchange settlement formalities at bank upon the strength of such approval document. | |
外汇局审核上述材料无误后为境内公司出具结汇核准件，境内公司凭该核准件到银行办理结汇手续。 |
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| 10. Where a domestic company intends to repurchase its overseas shares, it may use its overseas funds that conform to the relevant provisions or remit funds out of China. To remit funds out of China, it may transfer funds into its special-purpose domestic account for repurchase and handle outward remittance formalities with the bank upon the strength of the company's overseas listing registration certificate that bears the relevant repurchase information. | | 十、境内公司回购其境外股票，可使用符合有关规定的境外资金，也可境内汇出资金。需由境内汇出的，可凭列明了相关回购信息的境外上市登记证明，到银行办理资金划入其回购境内专用账户及汇出境外的手续。 |
The surplus of the funds remitted out for repurchase, if there are any after repurchase, shall be remitted back to its special-purpose domestic account. In particular, the self-owned foreign exchange and the interest thereon shall be transferred back to the domestic foreign exchange account from which it was transferred out of China for purposes of repurchase, and the purchased foreign exchange and the interest thereon can be settled. The relevant transfer and remittance formalities can be directly handled with the bank upon the strength of the company's overseas listing registration certificate. | |
回购结束后，由境内汇出境外用于回购的资金如有剩余，应汇回回购境内专用账户。其中，原自有外汇部分以内的金额及其利息应划回其原划出的境内外汇账户，原购汇部分以内的金额及其利息可结汇。相关划转及汇兑手续可凭境外上市登记证明到银行直接办理。 |
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| 11. Where a domestic shareholder intends to increase its holding of overseas shares of a domestic company under the relevant provisions, it may use overseas funds that conform to the relevant provisions or remit funds out of China. To remit funds out of China, the domestic shareholder may transfer funds into its special-purpose domestic account for shareholding increase and handle outward remittance formalities with the bank upon the strength of its overseas shareholding registration certificate. | | 十一、境内股东依据有关规定增持境内公司境外股份，可以使用符合有关规定的境外资金，也可以从境内汇出。需由境内汇出的，可凭境外持股登记证明，到银行办理资金划入其增持境内专用账户及汇出境外的手续。 |
The surplus of the funds remitted out for shareholding increase, if there are any after shareholding increase, shall be remitted back to its special-purpose domestic account for shareholding increase. In particular, the self-owned foreign exchange and the interest thereon shall be transferred back to the domestic foreign exchange account from which it is transferred, and the purchased foreign exchange and the interest thereon can be settled. The relevant transfer and remittance formalities can be directly handled with the bank upon the strength of the shareholder's overseas shareholding registration certificate. | |
增持结束后，由境内汇出境外用于增持的资金如有剩余，应汇回增持境内专用账户。其中，原自有外汇部分以内的金额及其利息应划回其原划出的境内外汇账户，原购汇部分以内的金额及其利息可结汇。相关划转及汇兑手续可凭境外持股登记证明到银行直接办理。 |
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| 12. For its income under the capital account arising from shareholding decrease, transfer of overseas shares held in a domestic company or a domestic company's delisting from the overseas stock market, a domestic shareholder shall transfer it to its special-purpose domestic account for shareholding decrease within two years from the day when the income is acquired. | | 十二、境内股东因减持、转让境内公司境外股份或境内公司从境外证券市场退市等原因所得的资本项下收入，应当自该收入获得之日起2年内调回其减持境内专用账户。 |
Foreign exchange settlement formalities, if necessary, can be handled directly with the bank upon the strength of the overseas shareholding registration certificate. | |
上述调回资金若需结汇，可凭境外持股登记证明直接到银行办理。 |
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13. Under any of the following circumstances, a domestic company shall, upon the strength of a written application, the original overseas listing registration certificate, an Overseas Listing Registration Form recently filled out, and other evidentiary materials proving the authenticity of the transaction, modify its overseas listing registration at the local foreign exchange authority within 15 working days:
．．．．．． | | 十三、境内公司若发生如下情形，应在15个工作日内持书面申请、原境外上市登记证明、最新填写的《境外上市登记表》及相关交易真实性证明材料，到所在地外汇局办理境外上市登记变更：
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