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

ted financial statement supervision bureaus shall be responsible for monitoring the indicators for eligible supervision over the examination through consolidated financial statement on a quarterly basis， and make analysis on the trend of risk supervision indicators and overall business behaviors.

　　Article 17 The consolidated financial statement supervision bureaus shall collect the business management systems of foreign-funded banks， and communicate with the leading reporting bank or senior management personnel of regional management departments on contents of risk management of foreign-funded banks such as the pattern of management， management information system， risk and authorization management， compliance management， credit management and financial management， etc……

　　Article 18 The consolidated financial statement supervision bureaus shall submit the following matters concerned to the CBRC according to relevant provisions：

　　1. The major events concerned and various management systems that have been put on records by foreign-funded banks.

　　2. The errors in the reports of the data about consolidated financial statements.

　　3. The regulation violation and abnormal alteration of the indexes for examination through consolidated financial statement. And

　　4. Attitude toward supervision over consolidated financial statements.

　　Article 19 The consolidated financial statement supervision bureaus shall， on the basis of comprehensive analysis of various supervision information and on-the-spot examination， complete the half-year and annual supervision reports on consolidated financial statements

　　Article 20 The CBRC shall be responsible for communicating with the supervision authorities of the home country or region of the foreign-funded corporate institutions and the supervision authorities of the home country or region of a foreign bank on issues of supervision they commonly concern， and carry out cooperation on supervision information exchange.

　　Article 21 The CBRC shall be responsible for promoting the exchange and share of the comprehensive supervi

sion information within their organs， and provide or disclose the business conditions of the foreign-funded banks within China.

　　Article 22 The CBRC shall be responsible for unifying the procedures and requirements for the supervision over the consolidation of financial statements.

　　Chapter IV On-the-spot Examination

　　Article 23 The CBRC shall be responsible for organizing， guiding and coordinating the on-the-spot examination of consolidated financial statements at foreign-funded banks.

　　Article 24 There shall be two ways for organizing on-the-spot examination through consolidated financial statements：

　　1. Entrusting the consolidated financial statement supervision bureaus and the territorial supervision bureaus to assign examination groups， and carrying out on-the-spot examination through consolidated financial statements respectively according to examination plans. And

　　2. The CBRC shall organize the supervisors of foreign-funded banks to form an examination group to carry out on-the-spot examination through consolidated financial statement on the consolidated financial statement institutions.

　　Article 25 The CBRC shall， according to the conditions of risk supervision and periods of on-the-spot examination， determine plans of on-the-spot examination of consolidated financial statement at foreign-funded banks， and put forward guiding requirements for the form， contents and emphasis of the examination.

　　Article 26 The CBRC shall adjust the contents of consolidated financial statement for on-the-spot examination in light of realities， and coordinate the time and progress of the examination items. In case the examination group finds any major problem in the examination， it shall report to the CBRC in time.

　　Article 27 The CBRC shall uniformly formulate plans of consolidated financial statement for on-the-spot examination organized by it. The examination group shall carry out on-the-spot examination in light of the procedures and requirements as prescribed in the examination handbook and plan， and complete the examination task within the prescribed time limit.

　　After ending the on-the-spot task， the examination group shall finish the “Examination Facts and Appraisal” and relevant ratings of CAMELs/ROCA， and make a final confirmation on the facts concerned with the senior management of the examined institution. After the end of the examination， the examination team shall transfer the “Examination Facts and Appraisal” and the result of the grading of CAMELs/ROCA and the examination files to the agency of the CBRC at their locality.

　　Upon completion of all the examination plans， the examination group shall collect the report of consolidated financial statement for on-the-spot examination， and report it to the CBRC together with the “Examination Facts and Appraisal” and the ratings of a single institution.

　　Article 28 The supervision opinions on consolidated financial statement for on-the-spot examination shall be coordinated uniformly by the CSRC， who shall then propose suggestions according to the “Examination Facts and Appraisal” and reflect to the corresponding agencies of the CBRC.

　　Article 29 The agencies of the CBRC shall be responsible for following up and handling the consolidated financial statement for on-the-spot examination.

　　The agencies of the CBRC shall， according to the “Examination Facts and Appraisal” and the suggestions of the CBRC， issue opinions on the consolidated financial statement for on-the-spot examination to the institutions at their locality， require them to rectify and correct， and impose punishment on acts in violation of regulations according to relevant provisions.

　　The agencies of the CBRC shall， within 3 months after the on-the-spot examination through consolidated financial statement， follow up the implementation of the measures for rectification， or make follow-up

on-the-spot examination on the consolidated financial statement institutions at their locality， and report the rectification and correction to CBRC in time.

　　Article 30 The CBRC shall be responsible for accepting the application of the supervision bureau of the home country or region of a foreign bank for the transnational on-the-spot examination， and entrust the local agencies of the CBRC and the examination team to exchange opinions on the supervision over the examined institution.

　　After the end of the contact， the agencies of the CBRC shall report the information they have acquired to the CBRC in time， and follow up the issues referred to by the examination team.

　　Chapter V External Audit and Three Party Talks

　　Article 31 Where a foreign-funded bank conforms to the conditions for consolidated financial statement supervision， it shall engage the same accountant office in principle to be responsible for auditing and consolidated financial statement auditing on domestic business branches and affiliated institutions.

　　Article 32 The leading reporting bank shall， one month before the end of the fiscal year， put on records the external auditors and auditing group they engage in the current fiscal year at the consolidated financial statement supervision bureau， and send a copy to the corresponding territorial supervision bureau at the same time. In case of changing accountant office， the leading reporting bank shall also submit statement in writing.

　　In case the agencies of the CBRC have negative opinions on auditing quality made by the external auditors， who are engaged by the foreign-funded banks， they may make a suggestion to the foreign-funded banks and ask it to change the auditing team or accountant office within 14 working days after receiving the letter of recording.

　　Article 33 The external auditors shall communicate with the consolidated financial statement supervision bureau on the auditing requirements before conducting the consolidated financial statement auditing.

　　Article 34 The leading reporting banks shall， within 5 months after the end of the fiscal year， report the “Auditing Report for Consolidated Financial Statement” and the “Letter of Suggestion on Management through Consolidated Financial Statement” to the consolidated financial statement supervision bureaus.

　　Article 35 The territorial supervision bureaus shall， within 30 days after receiving the External Auditing Report and the Letter of Suggestion on Management， reflect the opinions of appraisal on quality of external auditing to the consolidated financial statement supervision bureau.

　　The consolidated financial statement supervision bureaus shall be responsible for making comprehensive appraisal on quality of external auditing through combination of the feedback opinions of each territorial supervision bureau， and issues reflected in the Auditing Report for Consolidated Financial Statement and the Letter of Suggestion on Management through Consolidated Financial Statement.

　　Article 36 The consolidated financial statement supervision bureaus shall， on the basis of comprehensive supervision of foreign-funded banks， be responsible for proposing plans for three -party talks.

　　The three-party talks on consolidated financial statement shall be organized by the CBRC， and the participating parties shall include the CBRC， the consolidated financial statement supervision bureau， the territorial supervision bureau， external auditors and the leading reporting banks. After the end of the talks， the consolidated financial statement supervision bureaus shall complete the su

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