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ID:18323554
大小:45.50 KB
页数:11页
时间:2018-09-16
《商业银行信息披露暂行办法 interim measures on information disclosure of commercial banks》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、商业银行信息披露暂行办法InterimMeasuresonInformationDisclosureofCommercialBanksArticle1Theserulesareformulatedonthebasisof“LawonthePeople’sbankofChinaofthePeople’sRepublicofChina”and“CommercialBankingLawofthePeople’sBankofChina”,whichaimtostrengthenmarketdisciplineofcommercialban
2、ks,standardizeinformationdisclosureofcommercialbanks,effectivelysafeguardlegitimateinterestsofdepositorsandotherstakeholdersandpromotesafe,soundandefficientoperationofcommercialbanks.Article2Theserulesaretobeappliedtocommercialbanksthatareestablishedlegallywithinthete
3、rritoryofthePeople’sRepublicofChina,includingdomesticcommercialbanks,whollyforeignfundedbanks,jointventurebanksandbranchesofforeignbanks.Article3Commercialbanksshoulddiscloseinformationaccordingtotheserules,whicharetheminimumrequirementsforcommercialbanks’informationd
4、isclosure.Whileabidingbytheserules,commercialbankscandisclosemoreinformationthanwhathasbeenrequiredbytheserulesattheirowndiscretion.Inadditiontotheserules,listedcommercialbanksshouldalsoconformtorelevantinformationdisclosurerulespublishedbyregulatorybodyofthesecuritie
5、sindustry.Article4Informationdisclosureofcommercialbanksshouldbeproceededconsistentwithlawsandregulations,theuniformdomesticaccountingrulesandrelevantrulesofthePBC.Article5Commercialbanksshoulddiscloseinformationinastandardizedfashion,whileensuringauthenticity,accurac
6、y,integrityandcomparability.Article6Annualfinancialstatementsdisclosedbycommercialbanksshouldbesubjecttoauditingbyaccountingfirmsthatarecertifiedtobeengagedinfinance-relatedauditing.Article7ThePeople’sBankofChinaistosupervisecommercialbanks’informationdisclosureaccord
7、ingtorelevantlawsandregulations.ChapterIIInformationtobeDisclosedArticle8Commercialbanksshoulddisclosefinancialstatements,andinformationonriskmanagement,corporategovernanceandbigeventsoftheyearaccordingtotheserules.Article9Commercialbanks’financialstatementsshouldincl
8、udeaccountingreport,annexandnotestothisreportanddescriptionoffinancialposition.Article10Accountingreportdisclosedbycommercia
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