商业银行信息披露暂行办法 Interim Measures on Information Disclosure of Commercial Banks

are not able to disclose such information on time due to special factors， they should apply to the People's Bank of China for delay of disclosure at least 15 days in advance.

　　Article 25 Commercial banks should submit their annual reports to the People's Bank of China prior to disclosure.

　　Article 26 Commercial banks should make sure that their shareholders and stakeholders could obtain the annual reports on a timely basis.

　　Commercial banks should put their annual reports in their major operation venue， so as to ensure such reports are readily available for the general public to read and check. The PBC encourage commercial banks to disclose main contents of their annual reports to the public through media.

　　Article 27 Boards of directors in commercial banks are responsible for the information disclosure. If there is no board of directors in the bank， the president （head） of the bank should assume such a responsibility.

　　Boards of directors and presidents （heads） of commercial banks should ensure the authenticity， accuracy and integrity of the disclosed information and take legal responsibility for their commitments.

　　Article 28 Commercial banks and their involved staff that provide financial statements with false information or concealing important facts should be punished according to the “ Rules on Punishment of Financial Irregularities”。

　　Accounting firms and involved staff that provide false auditing report should be punished according to the “Interim Measures on Finance-related Auditing Business by Accounting Firms”。

　　Chapter IV Supplementary Provisions

　　Article 29 Commercial banks with total assets below RMB 1 billion or with total deposits below RMB 500 million are exempted from the compulsory information disclosure. However， the People's Bank of China encourages such commercial banks to disclose information according to these rules.

　　Article 30 The People's Bank of China is responsible for the interpretation of these rules.

　　Article 31 These rules shall enter into force as of the date of promulgation and are to be applied to all commercial banks excep

t city commercial banks.

　　City commercial banks should adopt these rules gradually from January 1， 2003 to January 1， 2006

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