外资银行并表监管管理办法 Measures for the Administration on Consolidated Financial Statements in Conducting Supe

颁布日期：20040308 　实施日期：20040401 　颁布单位：中国银行业监督管理委员会

　　China Banking Regulatory Commission

　　March 8th， 2004

　　Chapter I General Provisions

　　Article 1 The present Measures are hereby formulated for the purpose of implementing the Banking Supervision Law of the People's Republic of China and the Regulations of the People's Republic of China on the Administration of Foreign-funded Financial Institutions and other laws and regulations， for the purpose of regulating the supervision over the consolidation of financial statements and implementing effective risk supervision.

　　Article 2 China Banking Regulatory Commission （hereinafter referred to as CBRC） shall be responsible for the guidance over the administration of the consolidation of financial statements in foreign-funded banks.

　　Article 3 CBRC shall conduct supervision over the solely foreign-owned banks or joint-stock banks that have established operative branch institutions or affiliated institutions， and foreign banks that have established two or more operative branches in China through the consolidation of financial statements.

　　Through the consolidation of financial statements， CBRC can fully supervise over the worldwide operation and risk status of foreign-funded corporate institutions registered in China， the overall business and risk status of the foreign banks in China， and pay attention to the business risk and market behaviors thereof worldwide.

　　Article 4 The leading reporting bank as mentioned hereinafter refers to the parent bank of the solely foreign-funded or joint-stock banks， and institutions for reporting consolidated financial statements and comprehensive information， which are designated by the parent bank of a foreign bank or the regional management departments it authorizes and are put on records at the agencies of CBRC. The “supervision bureau of consolidated financial statements ” refers to the agency of CBRC at the place where the leading reporting bank of a foreign-funded bank is located. And “the territorial supervision bureau” refers to the agency of CBRC at the place where other business branches of a foreign-funded bank are located.

　　Article 5 The “year” as mentioned in the present Measures refers to the year of the Gregorian calendar from January 1 to December 31. The fiscal year refers to the legal fiscal year of each country.

　　Chapter II The Determination of the Leading Reporting Banks and their Functions

　　Article 6 The foreign-funded banks that the conditions of consolidated financial statement in conducting supervision as prescribed in Article 3 of the present Measures shall determine a leading reporting bank.

　　Article 7 Those foreign-funded corporate institutions that meet the conditions for the supervision over the consolidation of financial statements as a result of the establishment of additional branch institutions or mergers shall file for a record at an agency of the CBRC at the place where the parent bank is located within one month after the conditions are met.

　　Where a foreign bank meets the conditions for the supervision over the consolidation of financial statements due to the establishment of additional institutions， its parent bank or authorized regional management department shall assign a leading reporting bank within one month after they have been approved officially by the CBRC. And the leading reporting bank shall then file for a record at the agency of CBRC at the place where it is located， and send a copy to the relevant territorial supervision bureau.

　　Article 8 Where a foreign bank needs to change the leading reporting bank， its parent bank or authorized regional management department shall change the leading reporting bank one month before the end of the fiscal year. The former leading reporting bank and newly appointed one shall put this on records at the respective local agenc

ies of the CBRC， and send a copy to the relevant territorial supervision bureau.

　　The newly appointed leading reporting bank shall undertake the functions of the leading reporting bank from the next fiscal year.

　　Article 9 The leading reporting bank shall employ full-time or part-time eligible managers in the China Region in light of circumstances. The examination on the qualifications for holding such a post shall apply the filing system for the senior management personnel of foreign-funded financial institutions as prescribed in the Detailed Rules for the Implementation of the Regulations of the People's Republic of China on the Administration of the Foreign-funded Financial Institutions.

　　Article 10 The leading reporting bank is an institution for the collection of consolidated financial statements and the comprehensive information of a foreign-funded bank. It performs the following functions：

　　1. The leading reporting bank shall submit or put on record the supervision statements， statement and report of major matters concerned， and other supervision materials to the supervisory bureaus of consolidated financial statements according to the requirements of supervision， and shall be responsible for the truthfulness， accuracy and timeliness of the contents submitted and filed on record.

　　The leading reporting bank shall also be responsible for submitting the business applications concerning several branch banks within China to the supervisory bureaus of consolidated financial statements uniformly， and send a copy thereof to the territorial supervisory bureaus.

　　2. The leading reporting bank may attend the work meeting or proseminar convened by the CBRC on behalf of the foreign-funded bank it is subordinated to， and propose opinions and suggestions in the name of the foreign-funded bank. The leading reporting bank， which attends the meeting shall report in time the information of the meeting to the parent bank （general bank） or the regional management departments and circulate a timely notice to other business branches within the territory.

　　The opinions and suggestions of foreign-funded banks on relevant Chinese supervision laws and regulations shall be submitted to the supervisory bureaus of consolidated financial statements uniformly by the leading reporting bank after being collected by it， After obtaining the feedback opinions， the leading reporting bank convey them to other business branches within China in time.

　　3. The leading reporting bank shall report the relevant information in respect of economy and finance of the parent bank and home country or region as supervision requires；

　　4. The leading reporting bank shall be responsible for the information disclosure of the domestic business branches of a foreign-funded bank.；

　　5. Implementing other requirements of the supervision bureau；

　　The leading reporting bank shall attach electronic documents at the time of submitting written material.

　　Article 11 The person in charge of the leading reporting bank shall be responsible for the consolidation of financial statements undertaken by the leading reporting bank.

　　Chapter III Non-On-The-Spot Supervision

　　Article 12 The CBRC shall be responsible for guiding and supervising over the work of its agencies in the non-on-the-spot supervision over the consolidation of financial statements at foreign-funded banks.

　　Article 13 The supervisory bureaus of consolidated financial statements shall supervise over the quarterly reports on consolidated financial statements from the institutions operating at home submitted by the leading reporting bank， of which， the financial statements from the overseas branches and subordinate institutions of a solely foreign-funded bank or joint-stock bank and the consolidated financial statements of a group company shall be reported with written documents by year.

　　Article 14 The supervisory bureaus of consolidated financial statements shall see to it that the leading reporting banks file for a timely record of the following matters：

　　1. The annual report already publicized and the information disclosure of the business branches operating at home for the fiscal year.

　　2. The rating by external rating institutions.

　　3. The major news released by the parent bank.

　　4. The documents specifying the events under investigation.

　　5. Appraisal of the supervision bureau of the home country or region and major supervision measures.

　　6. The statement on major adjustment of policies in respect of finance and economy of the home country or region. And

　　7. Other relevant documents as prescribed in the Detailed Rules for the Implementation of the Regulations of the People's Republic of China on the Administration of Foreign-funded Financial Institutions

　　Article 15 The consolidated financial statement supervision bureaus shall require the leading reporting bank to submit one copy of the Summary Report of the Business Conditions of Foreign Funded Banks half a year， which shall include basic information （the number of operative institutions， number of employees， alteration of the business scope， etc.）， the specification on centralization of loan granting， analysis on reserves for losses of loans， the transfer of large amount of assets， analysis on flowing in or out of capitals， connected transaction， listing of overseas loans or investment， and the trends in operation of the business branches， and other contents. There are also statements on alteration of the structure， business strategies， level of capital adequacy， financial status and market credit standing of the parent banks.

　　Article 16 The consolida

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