中国金融业法规动态–银行业
China Financial Regulation Alert - Banking 第10期 ——2011年6月-7月 Issue 10 ——June - July 2011 中国金融业法规动态系列包含中国银行业法规动态、中国保险业法规动态、中国证券期货业法规动态，涉及中国银行业、保险业、证券期货业、公募基金、私募股权基金、担保及信托业等相关领域最近发布的主要监管法规。本通讯摘自公开的信息，毕马威并未对所引用信息的准确性进行核实。 The China Financial Regulation Alert series for Banking, Insurance and Securities & Futures contain major laws and regulations recently issued in the PRC which govern the banking, insurance, securities & futures, mutual fund, private equity, guarantee and trust sectors. This publication is a summary of public information, the accuracy of which has not been verified by KPMG.
银行业 Banking · 中国银行间市场交易商协会发布《银行间市场非金融企业债务融资工具发行规范指引》--中国银行间市场交易商协会公告(2011)8号 Guidelines for Regulating the Issuance of Non-Financial Corporate Debt Financing Instruments in the Interbank Bond Market Issued by National Association of Financial Market Institutional Investors – NAFMII Circular (2011) No.8 该指引的目的是为了规范银行间市场非金融企业债务融资工具发行，维护投资人和发行人的合法权益，维护公开、公正、透明的市场秩序，促进银行间市场健康发展。《规范指引》对招标发行的具体意义、相关当事人、发行客体以及招标的具体操作要求进行了规定；对簿记建档发行的簿记管理人的职责、发行人与管理人的聘请、簿记建档的场所、时间以及簿记建档发行的询价和相关问题进行了具体规范；就非公开定向发行的原则、方式做出了简要说明；同时规定当事人有义务配合交易商协会的检查工作。 The purpose of the guidelines is to regulate the issuance of non-financial corporate debt financing instruments in the interbank bond market, to protect the legitimate rights of both investors and issuers, to maintain open, fair and transparent market orders, and to promote the healthy development of the interbank bond market. The guidelines define the concrete meaning of issuance by tender, the interested parties and object of issuance, and the specific operations of issuance. The guidelines specify the responsibilities of the book runner, the appointment of issuers and book runners, the place and time of book building, and the price inquiry and other relevant issues about book building. The guidelines also give brief instructions on the principles and patterns of private placement, and meanwhile rule that interested parties have obligations to cooperate with the inspection of the NAFMII. · 中国人民银行反洗钱局关于公开征求《支付机构反洗钱和反恐怖融资管理办法》意见的通知 Circular from the Anti-Money Laundering Bureau of PBOC on the Solicitation of Public Opinions on the Administrative Measures for Anti-Money Laundering and Anti-Terrorist Financing of Payment Institutions 该办法从客户身份识别、客户身份资料和交易记录保存、可疑交易报告、反洗钱和反恐怖融资调查、监督和管理等环节详细规定了支付机构的责任，对拿到第三方支付牌照的支付企业从各个细节上明确了反洗钱和反恐怖融资的义务和监管。《管理办法》指出，央行将设立中国反洗钱监测分析中心，负责支付机构可疑交易报告的接收、分析；支付机构总部应当依法建立健全统一的反洗钱和反恐怖融资内部控制制度，设立专门机构或岗位负责反洗钱和反恐怖融资工作，并报总部所在地的中国人民银行分支机构备案。 The measures specify the responsibilities of payment institutions in respect of client identification, maintenance of client identity information and transaction records, reporting of suspicious transactions, as well as investigations, supervision and management of anti-money laundering and anti-terrorist financing activities. Furthermore, they specify in detail the obligations and supervision of anti-money laundering and anti-terrorist financing activities for those granted third-party payment licences. The measures point out that the central bank will set up the China Anti-money Laundering Monitoring and Analysing Center to take charge of receiving and analysing suspicious transaction reports of payment institutes. The head offices of payment institutes should set up robust internal control systems on anti-money laundering and anti-terrorist financing, with special departments or posts responsible for related work and reporting to the branches of PBOC where the head offices locate for their record.
· 银监会关于支持商业银行进一步改进小企业金融服务的通知--银监发(2011)59号 Circular from CBRC on Supporting Commercial Banks to Further Improve their Financial Services for Small Enterprises – Yin Jian Fa (2011) No.59 该通知的主要目的是鼓励商业银行进一步改进小企业金融服务，以巩固小企业金融工作成果。该通知指出，银监会将提高小企业金融服务市场准入事项的审批效率，引导商业银行需重点扶持符合要求的小企业，加大对小企业业务条线的管理建设及资源配置力度，积极进行小企业融资服务的创新，加强小企业专营管理建设，新设或改造部分支行为小企业金融服务专业支行。同时将采取支持商业银行发行专用于小企业贷款的金融债，对小企业金融服务良好的银行采取差异化考核，提高小企业不良贷款比率容忍度，积极推动多元化小企业融资服务体系建设等措施。The circular primarily aims to encourage commercial banks to further improve their financial services for small enterprises so as to consolidate achievements in this regard. As pointed out in the circular, the CBRC will expediate approval for entry into this market. It will also guide commercial banks in supporting small enterprises that meet government requirements, to strengthen the management and resource allocation of their small enterprise business lines, to actively innovate with small enterprise financing services, to improve the management of specialised branches targeting small enterprises, as well as to set up new sub-branches specially for providing financial services to small enterprises or convert the functions of some existing ones into such. Meanwhile, the CBRC will support commercial banks to issue financial bonds catered to small enterprise loans, adopt differentiated assessments for banks with good small enterprise financial services, relax the requirements on non-performance loan ratios of such businesses, and actively promote the launch of diversified financing services for small enterprises.
· 国家外汇管理局关于完善银行自身结售汇业务管理的通知--汇发(2011)23号 Circular from SAFE on Upgrading the Management of the Foreign Exchange Sale and Purchase Business of Banks – Hui Fa (2011) No.23 该通知主要从银行自身结售汇业务的含义；国家外汇管理局及其分支及后的职责划分；外汇利润的统一管理；为境外关联行垫付境内贸易开支的处理；外资银行结汇支付境内外汇业务日常经营所需人民币开支的处理；以外币计提各种税款的处理；对外汇利润的结汇与调整；外方股东股息、红利的汇出；外汇利润处理的备案报告；资本金本外币的转换；外国银行在境内筹建子公司筹资账户的开立与使用、清算或关闭的处理；经营业务过程中代债务人结售汇的处理；银行自身贸易项下的购汇、结汇的处理；以及处罚措施等方面对银行自身结售汇业务进行了完善。 This circular primarily improves the management of the banks’ foreign exchange sale and purchase business in the following aspects: definition of the foreign exchange sale and purchase business of banks; subsequent division of duties of SAFE and its bureaux; centralised management of profits in foreign currencies; advancing for domestic trading expenses of overseas related banks; exchange settlement of foreign banks for RMB needed for daily operations of their foreign exchange business in China; provisions for various taxes in foreign currencies; exchange settlement and adjustment of profits in foreign currencies; remittance of dividends to foreign shareholders; reporting of accounting for profits in foreign currencies for record; translation of capital between local and foreign currencies; opening, use, clearing or closing of accounts of subsidiaries in China established by foreign banks; foreign exchange sale and purchase business for debtors in the course of operations; purchase and sale of foreign exchange of banks for trading; and corresponding penalties. · 银监会关于就《银行监管报表可扩展商业报告语言（XBRL）扩展分类标准（征求意见稿）》公开征求意见的公告 Circular from CBRC on Soliciting Public Comments on the Extension and Classification Standards for XBRL of Banking Regulatory Statements (Exposure Draft) 该公告发布了《银行监管报表可扩展商业报告语言（XBRL）扩展分类标准（征求意见稿）》、《银行监管报表XBRL扩展分类标准说明》、《银行监管报表XBRL扩展分类标准元素清单》，以及《银行非现场监管报表模板》，目的在于向社会各界公开征求意见和建议。《银行监管报表 XBRL 扩展分类标准》内容包括非现场监管基础报表62 张（包括法人机构基础报表44 张和分支机构基础报表18 张）和特色报表9 张，由元素和6 类链接库组成，其中元素1810 个，链接库包括列报链接库、计算链接库、定义链接库、标签链接库（包括中文和英文标签）、参考链接库和公式链接库。 The circular issues the Extension and Classification Standards for XBRL of Banking Regulatory Statements (Exposure Draft), the Descriptions of Extension and Classification Standards for XBRL of Banking Regulatory Statements, the Element List of Extension and Classification Standards for XBRL of Banking Regulatory Statements, and the Templates of Off-site Banking Regulatory Statements to solicit comments and suggestions from the public. The Extension and Classification Standards for XBRL of Banking Regulatory Statements includes 62 pages of basic off-site statements (including 44 pages of basic statements for legal person institutions and 18 pages for branches) and 9 pages of special statements, consisting of elements and six types of link libraries. There are 1,810 elements and the link libraries include the presentation link library, calculation link library, definition link library, tag link library (including Chinese and English label), reference link library and formula link library. · 银监会发布《商业银行杠杆率管理办法》 --银监会令(2011)3号 Circular from CBRC on the Administrative Measures for Leverage Ratio of Commercial Banks – CBRC Order (2011) No.3 该办法的目的是为有效控制商业银行的杠杆化程度，维护商业银行的安全、稳健运行，针对中国境内设立的商业银行设立的。该办法具体规定了商业银行杠杆率的计算方法，包括杠杆率的计算公式，表内外资产余额的计算公式等；以及对杠杆率的监督管理。办法要求商业银行应当设定不低于最低监管要求的目标杠杆率，并表和未并表的杠杆率均不得低于4%，并要求银行定期报送杠杆率水平、一级资本、一级资本扣减项等要求的内容，同时对于杠杆率低于最低监管要求的商业银行规定了相应的惩罚措施。该办法从2012年1月1日起施行。 These measures target commercial banks in China with an aim to effectively control their leverage level to ensure their safe and sound operations. These measures specify the method of calculating leverage ratios, including formulas for calculating leverage ratios and balances of on- and off-balance sheet assets; as well as the supervision and management of leverage ratios. These measures require that target leverage ratios of commercial banks are not set below the minimum regulatory requirements, and that the leverage ratios of consolidated and unconsolidated statements should not be less than 4%. The measures require the banks to regularly report to the CBRC their leverage levels, tier one capital and deduction items for tier one capital, as well as specify corresponding penalties for banks with leverage ratios below the minimum regulatory requirements. These measures will come into effect from 1 January 2012.
· 银监会关于就《商业银行公司治理指引（征求意见稿）》公开征求意见的公告 Circular from CBRC on Soliciting Public Opinions on the Guidelines for Corporate Governance of Commercial Banks (Exposure Draft) 该公告发布了《商业银行公司治理指引（征求意见稿）》，并面向社会各界公开征求意见和建议。《商业银行公司治理指引》的主要目的是完善我国银行业金融机构公司治理，促使银行业金融机构建立科学的决策、执行、监督、激励约束机制，提高公司治理的有效性。主要规定了公司治理架构，包括股东和股东大会，董事会，监事会和高级管理层；公司发展战略、价值准则和社会责任；公司的风险管理和内部控制；公司的激励约束机制；信息披露的相关要求；监督管理机制等方面内容。 This circular issues the Guidelines for Corporate Governance of Commercial Banks (Exposure Draft) and solicits comments and suggestions from the public. The guidelines primarily aim to improve the corporate governance of financial institutions in China’s banking sector, to prompt them to establish methodical decision-making, implementation, monitoring, incentive and restraint mechanisms for improving the effectiveness of their corporate governance. The guidelines specify the corporate governance structure, including shareholders and general meetings of shareholders, board of directors, board of supervisors and senior management of banking institutions; their development strategies, values and social responsibilities; their risk management and internal controls; their incentive and restraint mechanisms; information disclosure requirements; supervision and management mechanism and so on. · 银监会关于调整村镇银行组建核准有关事项的通知--银监发(2011)81号 Circular from CBRC on Approving the Adjustment on the Formation of Rural Banks – Yin Jian Fa (2011) No.81 该通知面向各银监局、各政策性银行、国有商业银行、股份制商业银行、邮政储蓄银行、各省级农村信用联社等金融机构发布，主要包括以下事项：调整组建村镇银行的核准方式；完善村镇银行挂钩政策；村镇银行主发起行要按照集约化发展、地域适当集中的原则，规模化、批量化发起设立村镇银行；有意设立村镇银行且符合条件的银行业金融机构，应向银监会提出申请，并附本行村镇银行发展战略、跨区域发展自我评估报告、年度村镇银行发起设立规划等材料；自本通知印发之日起，已获准筹建的村镇银行，可继续按照有关规定申请开业。 This circular is for financial institutions such as various bureaux of the CBRC, policy banks, state-owned commercial banks, joint-stock commercial banks, postal savings banks and provincial rural credit cooperatives. It mainly contains the following: adjusting approval for the formation of rural banks; improving the affiliation policy for rural banks; and setting up of rural banks of scale with a number of branches on the principles of intensive development and reasonable geographical concentration by the initiating bank. Qualified banking institutions intending to establish rural banks should apply to the CBRC, and present documents such as development strategies, self-assessment reports on the inter-regional development, and annual plans for establishing rural banks. From the issuance date of this circular, rural banks approved to be established can continue to apply to operate in accordance with the relevant regulations.
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General · 人民银行发布《非金融机构支付服务业务系统检测认证管理规定》--中国人民银行公告(2011)第14号 PBOC issued the Administrative Provisions on System Test and Verification of Non-Financial Institutions’ Payment Service Business – PBOC Circular (2011) No.14 该管理规定的目的在于保障非金融机构支付服务业务系统检测认证工作的有序进行。该规定主要包括：该规定的设立目的、适用范围、检测频率、检测机构认定、检测认证工作的主要负责机以及保密要求；检测程序的前期准备工作、业务系统检测内容、检测报告的提交时间以及检测报告的主要内容；认证实施前的合同约定、认证原则以及认证机构的工作周期；监督管理条例等。 These provisions aim to ensure the orderly system testing and verification of non-financial institution payment service. They cover the formulation purpose, application scope, testing frequency, identification of testing organisations, key organisations responsible for testing and verification, and confidentiality requirements. The provisions also include the following: preparation of test procedures, content of operating system testing, timeline of testing report submission and concrete content of test reports; as well as the contracts signed before implementation, verification principles, working periods of verification organisations; and supervisory and management regulations.
· 财政部金融司关于金融企业国有资产评估监督管理有关问题的通知--财金(2011)59号 Circular from MOF on Issues Related to Supervision and Management of Valuation of Financial Institutions’ State-owned Assets – Cai Jin (2011) No.59 该通知的主要目的在于加强和规范金融企业国有资产评估监督管理工作。该通知明确了不同类型企业具体的评估范围、评估委托人，核准申请需报送的经济行为批准文件，评估备案的管理权限，核准申请的报送期限，评估项目核准表的填报要求，评估结论的适用要以及评估机构的选聘规定等内容。 This circular primarily aims at strengthening and regulating the supervision and management of valuation of financial institutions’ state-owned assets. It specifies the following: the specific range of valuation for different types of enterprises; assessment of clients; approval of application approval documents for economic activities; assessment of the filling management authority; approval of submission deadlines for applications; evaluation of the filling requirements of approval forms and application of findings; and the selection requirements of assessment agencies and so on.
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担保 Guarantee · 国务院办公厅转发银监会发展改革委等部门关于促进融资性担保行业规范发展意见的通知--国办发 (2011)30号 Circular from CBRC, NDRC and other authorities on Promoting Standardised Development of Financing Guarantee Industry, forwarded by the General Office of State Council – Guo Ban Fa (2011) No.30 该通知的目的在于解决担保行业长期以来由于缺乏有效监管而存在的机构规模小、资本不实、抵御风险能力不强等问题，进一步规范担保行业的经营行为。《发展意见》规定了融资性担保行业发展的总体目标；鼓励担保企业在有效控制风险的前提下积极开发新业务、新产品，提高服务质量和效率，加强担保行业的自律组织建设；要求地方政府对融资性担保行业予以支持和配合；同时，要求加强地方融资性担保机构的监管，以保证融资性担保行业的规范发展。 The circular is intended to solve existing problems in the guarantee industry, including the small scale of institutions, inaccurate capital information and the weak ability to withstand risks resulting from prolonged lack of effective regulation, and to regulate the operation of the industry. The circular sets the overall objectives of the development of financing guarantee industry, encourages the guarantee companies to develop new businesses and products and to improve the service and efficiency under effective risk controls; and requires the guarantee industry to strengthen self-regulations. It requires local governments to support and work with the financing guarantee industry, and meanwhile increase their supervision of local financing guarantee institutions to ensure regulated development of the industry. 回到顶部 TOP
信息来源：中国国务院、中国财政部、中国人民银行、中国银监会、国家税务总局、中国银行业协会、中国信托业协会、中国银行间市场交易商协会等互联网网站和其他监管机构网站。 Sources: China’s State Council, MOF, PBOC, CBRC, SAT, China Banking Association, China Trustee Association, National Association of Financial Market Institutional Investors and other regulators’ websites. 交流与反馈： 如阁下希望进一步交流您的见解和建议，请联系： Feedback: Please contact the following individuals to discuss your views/suggestions: 北京 Beijing 黄婉珊 Elise Wong (+86 10 8508 7013 或 elise.wong@kpmg.com)
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