中华人民共和国外资金融机构管理条例实施细则（二）

　　PART FIVE　SUPERVISION AND ADMINISTRATION

　　Article 67　Where a foreign bank has set up two or more branches in China， the head office or the authorized regional head office shall appoint a branch as its chief reporting branch， which shall be responsible for the reporting to the upper level of the consolidated reports and comprehensive information， appointing the compliance manager in China， and reporting in writing to the CBRC and the local agency of CBRC at the location of the chief reporting branch. The CBRC and its agencies shall implement consolidated regulation.

　　Article 68　“Interest-generating assets” referred to in Article 24 of the Regulations shall include foreign exchange interest-generating assets and Renminbi interest-generating assets. 30% of the foreign exchange operating capital of a foreign bank branch shall be placed in a foreign currency term deposit with a term of not less than six months as foreign exchange interest-generating assets. 30% of the Renminbi operating capital shall be placed as Renminbi interest-generating assets in the form of Renminbi State bonds or a Renminbi term deposit with a term of not less than six months.

　　Renminbi and foreign currency term deposits with a term of not less than six months shall be made with three or less than three wholly Chinese-owned commercial banks with steady and healthy operation， and certain economic strength in China. Rates applicable to term deposits of interest-generating assets shall be determined by both parties in accordance with relevant provisions. Foreign bank branches shall report to the agency of the CBRC at the place where they are located as to which bank it has deposited interest-generating assets， the amount， the applicable interest rates and the term. Foreign bank branches shall not use any of the interest-generating assets without the approval of the agency of the CBRC at the place where they are located. Foreign bank branches shall handle the change of interest-generating assets according to the approval documents of the agency of the CBRC at the place where they are located. Foreign bank branches shall not pledge or repurchase interest-generating assets deposited in the form of Renminbi State bonds， or adopt other handling methods that will affect the disposal rights of interest-generating assets.

　　The preceding provisions of this Article shall not apply to branches of wholly foreign-owned banks and joint venture banks in China.

　　Article 69　“Capital” referred to in Articles 26 and 28 of the Regulations shall mean the balance of the sum of paid-in capital， capital reserves， surplus reserves， undistributed profits， provisions for ordinary loan loss， revaluation reserves and long term secondary bonds of a term of five years or more， less investments in relation to unconsolidated financial institutions.

　　The “sum of operating capital and reserve funds etc.” referred to in Article 28 of the Regulations shall mean the sum of operating capital， undistributed profits and provisions for ordinary loan loss.

　　“Risk assets” referred to in Article 28 of the Regulations shall mean weighted risk assets， whether on balance sheet or off balance sheet， calculated in accordance with the relevant provisions in relation to weighted risk assets.

　　The calculation， testing and verification methods for capital adequacy ratio referred to in Article 25 of the Regulations shall be implemented in accordance with relevant provisions in relation to the procedures on the administration of capital adequacy ratio of commercial banks.

　　The ratio stipulated in Article 28 of the Regulations shall be calculated separately for each branch office of a foreign-funded financial institution in China and verified for each quarter， based on the average balance verified at the end of each month.

　　The CBRC may make special request for the capital adequacy ratio of each foreign-funde

d legal person institution based on the risk that each has to bear.

　　Article 70　“Affiliated enterprises” referred to in Article 26 of the Regulations shall mean two or more enterprises that directly or indirectly control or that are controlled by another enterprise or other enterprises， or that are jointly controlled by an enterprise （for instance， between a parent company， a subsidiary company and subsidiary companies that are controlled by the same parent company）； equity joint ventures， associated enterprises， other enterprises directly controlled by the major investor， key management personnel or their close family members （including blood relations within three generations and relations by marriage within two generations）； and other enterprises that may transfer assets and profits.

　　“Credit amount” referred to in Article 26 of the Regulations and Article 95 hereof shall include loans， call loans， trade financing， acceptance and discounting of negotiable instruments， overdraft， factoring， guarantee， loan commitment and issue of letter of credit， etc.

　　Article 71　The ratios set out in Articles 26 and 27 of the Regulations shall be examined on the basis of the balance at the end of each quarter.

　　Article 72　“Liquid assets” referred to in Article 29 of the Regulations shall mean cash， gold， deposits with the People's Bank of China， interbank deposits， interbank loans that shall mature within one month， interbank lendings that shall mature within one month， net assets from inter-branch transactions abroad and from transactions with offshore subordinate institutions， discounts and other purchased negotiable instruments that shall mature within one month， other account receivables that shall mature within one month， loans that shall mature within one month， bonds that shall mature within one month and other assets that can be realized within one month. Deductions shall be made to the above items for items that are not expected to be recoverable. Interest-generating assets shall not be included in liquid assets.

　　“Liquid liabilities” referred to in Article 29 of the Regulations shall mean deposits that shall mature within one month， interbank borrowings that shall mature within one month， interbank lendings that shall mature within one month， accounts payable that shall mature within one month， net liabilities from inter-branch transactions abroad and from transactions with offshore subordinate institutions and other liabilities that shall mature within one month. Frozen deposits shall not be included in liquid liabilities.

　　Foreign-funded financial institutions shall calculate and maintain， on a daily basis， the liquidity ratio in both Renminbi and foreign currencies set out in Article 29 of the Regulations. The CBRC shall verify the liquidity ratio of foreign-funded legal person institutions on a consolidated basis， and in respect of foreign bank branches on an individual basis.

　　Article 73　“Total amount of foreign exchange deposits taken up in China” referred to in Article 30 of the Regulations shall include foreign exchange interbank and non-interbank deposits. The method of calculating “total foreign exchange assets in China” is as follows：

　　Total foreign exchange assets in China = total foreign exchange assets - foreign exchange interbank offshore transactions （assets） - foreign exchange transactions of offshore subordinate institutions （assets） - overseas foreign exchange loans - offshore interbank foreign exchange deposits - offshore interbank foreign exchange loans - offshore foreign exchange investments.

　　The following foreign exchange investments shall not be included in offshore foreign exchange investments： Chinese government bonds issued abroad， bonds issued by Chinese financial institutions and bonds issued by Chinese non-financial institutions.

　　The ratio specified in Article 30 of the Regulations shall be examined on the bas

is of the balance at the end of each month for each institution individually.

　　Article 74　No foreign-funded financial institution may falsely， unduly， or under-list its assets， liabilities and owner's equity.

　　Article 75　The transfer of any credit asset from the head office or the associated bank of a foreign-funded financial institution must be approved by the agency of the CBRC at the place where it is located.

　　Article 76　A foreign-funded financial institution shall establish a classification system of risk assets that is not below the requirements of the Classification of Loan Risks Guiding Principles， and shall report the corresponding relationship between its own classification standard of the risk assets and the classification standard stipulated in the Classification of Loan Risks Guiding Principles to the agency of the CBRC at the place where it is located. Where there is a change in the corresponding relationship， the foreign-funded financial institution shall report the change to the agency of the CBRC at the place where it is located in writing in a timely manner.

　　Article 77　Foreign-funded financial institutions shall make provisions for loan loss according to the relevant provisions on bank loan loss provisioning.

　　Article 78　Foreign-funded financial institutions shall adopt a prudential accounting system， and implement the provisions on the financial enterprise accounting system.

　　Article 79　Foreign-funded financial institutions shall not grant credit to related persons on conditions that are more preferential than those that apply to any other borrower in respect of similar credit.

　　A “related person” referred to in this article shall mean：

　　1. directors， supervisors， management personnel， credit business personnel and their close relatives o

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