商业银行信息披露暂行办法 interim measures on information disclosure of commercial banks

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1、商业银行信息披露暂行办法InterimMeasuresonInformationDisclosureofCommercialBanksArticle1Theserulesareformulatedonthebasisof“LawonthePeople’sbankofChinaofthePeople’sRepublicofChina”and“CommercialBankingLawofthePeople’sBankofChina”，whichaimtostrengthenmarketdisciplineofcommercialbanks，stand

2、ardizeinformationdisclosureofcommercialbanks，effectivelysafeguardlegitimateinterestsofdepositorsandotherstakeholdersandpromotesafe，soundandefficientoperationofcommercialbanks.Article2TheserulesaretobeappliedtocommercialbanksthatareestablishedlegallywithintheterritoryofthePeop

3、le’sRepublicofChina，includingdomesticcommercialbanks，whollyforeignfundedbanks，jointventurebanksandbranchesofforeignbanks.Article3Commercialbanksshoulddiscloseinformationaccordingtotheserules，whicharetheminimumrequirementsforcommercialbanks’informationdisclosure.Whileabidingby

4、theserules，commercialbankscandisclosemoreinformationthanwhathasbeenrequiredbytheserulesattheirowndiscretion.Inadditiontotheserules，listedcommercialbanksshouldalsoconformtorelevantinformationdisclosurerulespublishedbyregulatorybodyofthesecuritiesindustry.Article4Informationdis

5、closureofcommercialbanksshouldbeproceededconsistentwithlawsandregulations，theuniformdomesticaccountingrulesandrelevantrulesofthePBC.Article5Commercialbanksshoulddiscloseinformationinastandardizedfashion，whileensuringauthenticity，accuracy，integrityandcomparability.Article6Annu

6、alfinancialstatementsdisclosedbycommercialbanksshouldbesubjecttoauditingbyaccountingfirmsthatarecertifiedtobeengagedinfinance-relatedauditing.Article7ThePeople’sBankofChinaistosupervisecommercialbanks’informationdisclosureaccordingtorelevantlawsandregulations.ChapterIIInforma

7、tiontobeDisclosedArticle8Commercialbanksshoulddisclosefinancialstatements，andinformationonriskmanagement，corporategovernanceandbigeventsoftheyearaccordingtotheserules.Article9Commercialbanks’financialstatementsshouldincludeaccountingreport，annexandnotestothisreportanddescript

8、ionoffinancialposition.Article10Accountingreportdisclosedbycommercia