中英对照2023金融控股公司关联交易管理办法.docx

MeasuresfortheAdministrationofAffiliatedTransactionsofFinancialHoldingCompaniesDocumentNumber：OrderNo.I2023ofthePeople'sBankofChinaAreaofLaw:BankingFinancialInstitutions1.evelofAuthority：DepartmentalRulesIssuingAuthority:People'sBankofChinaDateIssued：02-01-2023EffectiveDate：03-01-2023Status：EffectiveOrder of the People's Bank of China(No. 1 2023)中国人民银行令(2023)第 1 号)TheMeasuresfortheAdministrationofAffiliatedTransactionsofFinancialHoldingCompanies,asdeliberated金融控股公司关联交易管理办法已经2022年12月7andadoptedattheIOthexecutivemeetingofthePeople'sBankFl中国人民银行2022年第10次行务会议审议通过，现予come into force on March 1, 2023.Governor: Yi Gang行长易纲February 1,20232023年2月1日Measures for the Administration of Affiliated Transactions of金融控股公司关联交易管理办法Financial Holding CompaniesChapter I General Provisions第一章总则ofChinaonDecember7,2022,areherebyissued,andshall发布，自2023年3月1日起施行。Article1Forthepurposesofregulatingtheaffiliatedtransactionsoffinancialholdingcompanies,preventinginappropriatetunneling,riskconcentration,riskcontagionandregulatoryarbitrage,andpromotingthestableoperationoffinancialholdingcompanies,theseMeasuresaredevelopedaccordingtotheCompanyLawofthePeople'sRepublicofChina,theDecisionoftheStateCouncilonImplementingAccessAdministrationofFinancialHoldingCompanies(No.122020,StateCouncil),theInterimMeasuresfortheSupervisionandAdministrationofFinancialHoldingCompanies(OrderNo.42020J,PBC),andotherrelevantlawsandregulationsanddepartmentalrules.Article2TheseMeasuresshallapplytofinancialholdingcompaniesformedwiththeapprovalofthePeople'sBankofChina(uPBC,)andthefinancialholdinggroupsjointlyconstitutedbyfinancialholdingcompaniesandtheirsubsidiaryinstitutions.ForthepurposesoftheseMeasures,4tsubsidiaryinstitutionsofafinancialholdingcompanyreferstoallinstitutionswithinthescopeofconsolidatedmanagementofafinancialholdingcompany.Afinancialholdingcompanyshallfollowtheprincipleofsubstanceoverform,takeintoaccountsubstantialcontrolandriskrelevance,andprudentlydeterminethescopeofconsolidatedmanagementinaccordancewiththeInterimMeasuresfortheSupervisionandAdministrationofFinancialHoldingCompanies.第一条为规范金融控股公司关联交易行为，防止不当利益输送、风险集中、风险传染和监管套利，促进金融控股公司稳健经营，根据中华人民共和国公司法、国务院关于实施金融控股公司准入管理的决定(国发(2020)12号)以及金融控股公司监督管理试行办法(中国人民银行令(2020)第4号发布)等法律法规和部门规章，制定本办法。第二条本办法适用于经中国人民银行批准设立的金融控股公司，以及金融控股公司及其附属机构共同构成的金融控股集团。本办法所称金融控股公司附属机构是指纳入金融控股公司并表管理范围的所有机构。金融控股公司应当遵循实质重于形式原则，综合考虑实质控制和风险相关性，根据金融控股公司监督管理试行办法等规定，审慎确定并表管理范围。Article3Afinancialholdingcompanyshallconduct第三条金融控股公司开展关联交易应当遵守法律、行政法规、企业财务制度和中国人民银行、国务院金 融监督管理机构的有关规定，并按照企业会计准则进行会 计处理，遵循诚实信用、穿透识别、合理公允、公开透明 和治理独立的原则，强化金融控股集团不同法人主体之间 的风险隔离。第四条 金融控股公司应当建立健全关联交易管理、报告和披露制度，强化金融控股公司和附属机构关联 交易、金融控股集团内部交易和金融控股集团对外关联交 易管理，提升集团风险管理和内部控制水平。金融控股公司承担对金融控股集团关联交易管理的主体责 任，按照实质重于形式和穿透原则，准确、全面、及时识 别关联方和关联交易，推动金融控股集团规范开展关联交 易。附属机构积极配合金融控股公司对金融控股集团开展 关联交易管理。金融控股公司或其附属机构是上市公司的，关联方的认定affiliatedtransactionsinaccordancewithlaws,administrativeregulations,corporatefinancialrules,andrelevantrulesofthePBCandthefinancialregulatoryauthorityundertheStateCouncil,conductaccountingtreatmentinaccordancewiththeaccountingstandardsforenterprises,andfollowtheprinciplesofhonestyandcredit,penetratingidentification,justnessandfairness,opennessandtransparency,andindependentgovernance,andstrengthenriskisolationamongdifferentlegalentitiesoffinancialholdinggroups.Article4Anancialholdingcompanyshallestablishandimprovethemanagement,reportinganddisclosuresystemforaffiliatedtransactions,strengthenthemanagementofaffiliatedtransactionsoffinancialholdingcompaniesandsubsidiaryinstitutions,internaltransactionsofthefinancialholdinggroupandexternalaffiliatedtransactionsofthefinancialholdinggroup,andimprovethelevelofriskmanagementandinternalcontrolofthegroup.Afinancialholdingcompanyshallassumeprimaryresponsibilityforthemanagementofsubsidiaryinstitutionsofafinancialholdinggroup,identifyaffiliatedpartiesandaffiliatedtransactionsinanaccurate,comprehensiveandtimelymannerundertheprinciplesofsubstanceoverformandpenetration,andurgethefinancialholdinggroupioconductaffiliatedtransactionsinastandardizedmanner.Asubsidiaryinstitutionshallproactivelycooperatewiththefinancialholdingcompanyinthemanagementofaffiliatedtransactionsofthefinancialholdinggroup.Ifafinancialholdingcompanyoritssubsidiarj,institutionisalistedcompany,theidentificationofaffiliatedpartiesandthemanagement,reportinganddisclosureofaffiliatedtransactionsshallcomplywiththerelevantrulesofthesecuritiesregulatoryauthorityundertheStaleCouncilandthestockexchange.Ifasubsidiaryinstitutionisafinancialinstitution,theidentificationofaffiliatedpartiesandthemanagement,reportinganddisclosureofaffiliatedtransactionsshallcomplywiththerelevantrulesofthefinancialregulatorauthorityundertheStateCouncil.Article5ThePBCshallconductsupervisionandadministrationofaffiliatedtransactionsoffinancialholdingcompaniesaccordingtothelaw.ThePBCbranchofficesatorabovethelevelofacentralsub-branchofasub-provincialcity(hereinafterre