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Notice of the China Banking Regulatory Commission on Issuing Guidelines for Information Disclosure by Financing Guarantee Companies [Effective]
中国银监会关于印发《融资性担保公司信息披露指引》的通知 [现行有效]
【法宝引证码】

 
Notice of the China Banking Regulatory Commission on Issuing Guidelines for Information Disclosure by Financing Guarantee Companies 

中国银监会关于印发《融资性担保公司信息披露指引》的通知


(No. 100 [2010] of the China Banking Regulatory Commission on November 25, 2010)
 
(银监发〔2010〕100号)


The regulatory departments of financing guarantee institutions of all provinces, autonomous regions, and municipalities directly under the Central Government:
 
各省、自治区、直辖市融资性担保机构监管部门:

The Guidelines for Information Disclosure by Financing Guarantee Companies, as deliberated and adopted at the Inter-ministerial Joint Meeting of Financing Guarantee Business Supervision on July 23, 2010, are hereby issued for your compliance and implementation in light of actual circumstances.
 
《融资性担保公司信息披露指引》已经2010年7月23日融资性担保业务监管部际联席会议审议通过,现印发给你们,请结合实际认真贯彻落实。

Please forward this Notice to all financing guarantee institutions within your respective jurisdictions.
 
请将本通知转发至辖内各融资性担保机构。

November 25, 2010
 
二○一○年十一月二十五日

Guidelines for Information Disclosure by Financing Guarantee Companies
 
融资性担保公司信息披露指引

 
Chapter I General Provisions 

第一章 总 则


 
Article 1 These Guidelines are formulated in accordance with the Interim Measures for the Administration of Financing Guarantee Companies, the Accounting Standards for Business Enterprises, and other relevant provisions in order to improve the information disclosure by financing guarantee companies and promote the business cooperation between financing guarantee companies and creditors including banking financial institutions as well as the stable and sound development of financing guarantee companies.   第一条 为规范融资性担保公司的信息披露行为,促进融资性担保公司与银行业金融机构等债权人之间的业务合作和融资性担保公司的稳定健康发展,根据《融资性担保公司管理暂行办法》、《企业会计准则》等有关规定,制定本指引。

 
Article 2 The term “regulatory department” as mentioned in these Guidelines means the department designated by the people's government of a province, autonomous region, or municipality directly under the Central Government to supervise and administer financing guarantee companies within its jurisdiction.   第二条 本指引所称监管部门是指省、自治区、直辖市人民政府确定的负责监督管理本辖区融资性担保公司的部门。

 
Article 3 Financing guarantee companies shall, in accordance with these Guidelines, disclose information to their creditors and other interested parties.   第三条 融资性担保公司根据本指引披露信息的对象为债权人及其他利益相关者。

 
Article 4 Financing guarantee companies are encouraged to disclose information to the general public on the basis of adherence to these Guidelines.   第四条 鼓励融资性担保公司在遵循本指引的基础上向社会公众公开披露信息。

 
Article 5 Financing guarantee companies shall disclose information under the principles of authenticity, accuracy, integrity, timeliness, and comparability.   第五条 融资性担保公司应当遵循真实性、准确性、完整性、及时性和可比性的原则披露信息。

 
Article 6 The information disclosure by financing guarantee companies shall comply with laws, administrative regulations and rules, national accounting rules, and other relevant provisions.   第六条 融资性担保公司的信息披露应当遵守法律、法规、规章、国家会计制度和其他相关规定。

 
Article 7 The annual financial accounting report disclosed by a financing guarantee company shall be audited by a social intermediary holding a corresponding qualification.   第七条 融资性担保公司披露的年度财务会计报告应当经具有相应资质的社会中介机构审计。

 
Article 8 The regulatory department shall, in accordance with laws and administrative regulations and rules, strengthen the supervision and guidance regarding information disclosure by financing guarantee companies.   第八条 监管部门应当依据法律、法规和规章加强对融资性担保公司信息披露的监督、指导。

 
Chapter II Contents of Information Disclosure 

第二章 信息披露的内容


 
Article 9 A financing guarantee company shall, in accordance with these Guidelines, disclose the following information:   第九条 融资性担保公司按照本指引应当披露的信息包括:

 
(1) annual report; (一)年度报告。

 
(2) interim reports on material issues; and (二)重大事项临时报告。

 
(3) other information disclosed as required by laws, administrative regulations and rules, and provisions of the regulatory department. (三)法律、法规、规章和监管部门规定披露的其他信息。

 
Article 10 A financing guarantee company shall, in accordance with these Guidelines, prepare and disclose an annual report, which shall include, at a minimum, the following information:   第十条 融资性担保公司应当按照本指引的规定编制和披露年度报告,年度报告应当至少包括以下内容:

 
(1) company overview; (一)公司概况。

 
(2) corporate governance and internal controls; (二)公司治理和内部控制。

 
(3) risk management; (三)风险管理。

 
(4) overview of its guarantee business and status of its financing guarantee business; (四)担保业务总体情况和融资性担保业务情况。

 
(5) composition of capital and the use thereof; and (五)资本金构成和资金运用情况。

 
(6) financial accounting report. (六)财务会计报告。

Where a financing guarantee company employs an external credit rating agency to conduct corporate credit rating, the outline of the company's credit rating report shall be disclosed in the annual report.
 
融资性担保公司委托外部评级机构进行主体信用评级的,应当将公司信用评级报告内容概要在年度报告中予以披露。

 
Article 11 The company overview disclosed by a financing guarantee company shall include:
......
   第十一条 融资性担保公司应当在公司概况中披露下列信息:
......

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