1、商业银行信息披露暂行办法 Interim Measures on Information Disclosure of Commercial BanksArticle 1 These rules are formulated on the basis of “Law on the Peoples bank of China of the Peoples Republic of China” and “Commercial Banking Law of the Peoples Bank of China”， which aim to strengthen market discipline of
2、commercial banks， standardize information disclosure of commercial banks， effectively safeguard legitimate interests of depositors and other stakeholders and promote safe， sound and efficient operation of commercial banks.Article 2 These rules are to be applied to commercial banks that are establish
3、ed legally within the territory of the Peoples Republic of China， including domestic commercial banks， wholly foreign funded banks， joint venture banks and branches of foreign banks.Article 3 Commercial banks should disclose information according to these rules， which are the minimum requirements fo
4、r commercial banks information disclosure. While abiding by these rules， commercial banks can disclose more information than what has been required by these rules at their own discretion.In addition to these rules， listed commercial banks should also conform to relevant information disclosure rules
5、published by regulatory body of the securities industry.Article 4 Information disclosure of commercial banks should be proceeded consistent with laws and regulations， the uniform domestic accounting rules and relevant rules of the PBC.Article 5 Commercial banks should disclose information in a stand
6、ardized fashion， while ensuring authenticity， accuracy， integrity and comparability.Article 6 Annual financial statements disclosed by commercial banks should be subject to auditing by accounting firms that are certified to be engaged in finance-related auditing.Article 7 The Peoples Bank of China i
7、s to supervise commercial banks information disclosure according to relevant laws and regulations.Chapter II Information to be DisclosedArticle 8 Commercial banks should disclose financial statements， and information on risk management， corporate governance and big events of the year according to th
8、ese rules.Article 9 Commercial banks financial statements should include accounting report， annex and notes to this report and description of financial position.Article 10 Accounting report disclosed by commercial banks should include balance sheet， statement of income （profit and loss account） ，sta
9、tement of owners equity and other additional charts.Article 11 Commercial banks should indicate inconsistence between the basis of preparation and the basic preconditions of accounting in their notes to the accounting report.Article 12 Commercial banks should explain in their notes to the accounting
10、 report the important policy of accounting and accounting estimates， including： Accounting standards， accounting year， reporting currency， accounting basis and valuation principles； Type and scope of loans； Accounting rules for investment； Scope and method of provisions against asset losses； Princip
11、le and method of income recognition； Valuation method for financial derivatives； Conversion method for foreign currency business and accounting report； Preparation method for consolidated accounting report； Valuation and depreciation method for fixed assets； Valuation method and amortization policy
12、for intangible assets； Amortization policy for long-term deferred expenses； Accounting practice for income tax.Article 13 Commercial banks should indicate in their notes to the accounting report crucial changes of accounting policy and estimates， contingent items and post-balance sheet items， transf
13、er and sale of important assets.Article 14 Commercial banks should indicate in their annex and notes to the accounting report the total volume of related party transactions and major related party transactions. Major related party transactions refer to those with trading volume exceeding 30 million
14、yuan or 1% of total net assets of the commercial bank.Article 15 Commercial banks should indicate in their notes to the accounting report detailed breakdown of key categories in the accounting report， including：（1） Due from banks by the breakdown of domestic and overseas markets.（2） Interbank lendin
15、g by the breakdown of domestic and overseas markets.（3） Outstanding balance of loans at the beginning and the end of the accounting year by the breakdown of credibility loans， committed loans， collateralized loans and pledged loans.（4） Non-performing loans at the beginning and end of the accounting
16、year resulted from the risk-based loan classification.（5） Provisions for loan losses at the beginning and the end of the accounting year， new provisions， returned provisions and write-offs in the accounting year. General provisions， specific provisions and special provisions should be disclosed sepa
17、rately.（6） Outstanding balance and changes of interest receivables.（7） Investment at the beginning and the end of the accounting year by instruments.（8） Interbank borrowing in domestic and overseas markets.（9） Calculation， outstanding balance and changes of interest payables.（10） Year-end outstandin
18、g balance and other details of off-balance sheet categories， including bank acceptance bills， external guarantees， letters of guarantee for financing purposes， letters of guarantee for non-financing purposes， loan commitments， letters of credit （spot） ， letters of credit （forward） ， financial future
19、s， financial options， etc.（11） Other key categories.Article 16 Commercial banks should disclose in their notes to the accounting report status of capital adequacy， including total value of risk assets， amount and structure of net capital， core capital adequacy ratio and capital adequacy ratio.Articl
20、e 17 Commercial banks should disclose auditing report provided by the appointed accounting firms.Article 18 Description of financial position should cover the general performance of the bank， generation and distribution of profit and other events that have substantial impact on financial position an
21、d performance of the bank.Article 19 Commercial banks should disclose following risks and risk management details：（1） Credit risk. Commercial banks should disclose status of credit risk management， credit exposure， credit quality and earnings， including business operations that generate credit risks
22、， policy of credit risk management and control， organizational structure and division of labor in credit risk management， procedure and methods of classification of asset risks， distribution and concentration of credit risks， maturity analysis of over-due loans， restructuring of loans and return of
23、assets.（2） Liquidity risk. Commercial banks should disclose relevant parameters that can represent their status of liquidity， analyze factors affecting liquidity and indicate their strategy of liquidity management.（3） Market risk. Commercial banks should disclose risks brought by changes of interest
24、 rates and exchange rate on the market， analyzing impacts of such changes on profitability and financial positions of the bank and indicating their strategy of market risk management.（4） Operation risk. Commercial banks should disclose risks brought by flaws and mistakes of internal procedures， staf
25、f and system or by external shocks and indicate the integrity， rationality and effectiveness of their internal control mechanism.（5） Other risks. Other risks that may bring severe negative impact to the bank.Article 20 Commercial banks should disclose following information on corporate governance：（1
26、） Shareholders meeting during the year.（2） Members of the board of directors and its work performance.（3） Members of the board of supervisors and its work performance.（4） Members of the senior management and their profiles.（5） Layout of branches and function departments.Article 21 Chronicle of event
27、s disclosed by commercial banks in the year should at least include the following contents：（1） Names of the ten biggest shareholders and changes during the year.（2） Increase or decrease of registered capital， splitting up and merger.（3） Other important information that is necessary for the general p
28、ublic to know.Article 22 Information of foreign bank branches is to be collected and disclosed by the primary reporting branch.Foreign bank branches dont need to disclose information that is only mandated and required for disclosure by institutions with legal person status.Foreign bank branches shou
29、ld translate into Chinese and disclose the summary of information disclosed by their head offices.Article 23 Commercial banks need not disclose information of unimportant categories. However， if the omission or misreporting of certain categories or information may change or affect the assessment or
30、judge of the information users， commercial banks should regarded the categories as key information categories and disclose them.Chapter III Management of Information DisclosureArticle 24 Commercial banks should prepare in Chinese their annual reports with all the information to be disclosed and publ
31、ish them within 4 month after the end of each accounting year. If they上一篇英语： 使用有毒物品作业场所劳动保护条例 Regulations on Labor Protection in Workplaces Where Toxic Substances Are Used 下一篇英语： 深圳经济特区档案与文件收集利用条例 Regulations of Shenzhen Special Economic Zone on Collection and Use of Archives and Documents 查看更多关于法律英
32、语的文章网友同时还浏览了：犯罪术语 12犯罪术语 11犯罪术语 10犯罪术语 9犯罪术语 8犯罪术语 7法律英语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 Peoples Bank of China for delay of disclosure at least 15 days in adv
33、ance.Article 25 Commercial banks should submit their annual reports to the Peoples 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 report
34、s 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 respo
35、nsible 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 informatio
36、n 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 an
37、d 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 ProvisionsArticle 29 Commercial banks with total assets below RMB 1 billion or with total deposits below RMB 50
38、0 million are exempted from the compulsory information disclosure. However， the Peoples Bank of China encourages such commercial banks to disclose information according to these rules.Article 30 The Peoples Bank of China is responsible for the interpretation of these rules.Article 31 These rules sha
39、ll enter into force as of the date of promulgation and are to be applied to all commercial banks except city commercial banks.City commercial banks should adopt these rules gradually from January 1， 2003 to January 1， 2006 上一篇英语： 使用有毒物品作业场所劳动保护条例 Regulations on Labor Protection in Workplaces Where Toxic Substances Are Used 下一篇英语： 深圳经济特区档案与文件收集利用条例 Regulations of Shenzhen Special Economic Zone on Collection and Use of Archives and Documents 查看更多关于法律英语的文章网友同时还浏览了：犯罪术语 12犯罪术语 11犯罪术语 10犯罪术语 9犯罪术语 8犯罪术语 7
