《外资银行结汇、售汇及付汇业务实施细则》会计处理的有关规定 Relevant Provisions Governing the Accounting Treatment as Contained in Rules for the Implementation of the Businesses of Foreign Exchange Settlements, Sales and Payments of Foreign-capital Banks
颁布日期：19960618 实施日期：19960618 颁布单位：中国人民银行
the People's Bank of China
June 18， 1996
These Provisions concerning the issues related to the opening of separate-purpose RMB accounts by the foreign banks operating in the various parts of China are formulated in accordance with the Rules for the Implementation of the Businesses of Foreign Exchange Settlements， Sales and Payments of Foreign-capital Banks （hereinafter referred to as the Rules for Implementation）。
l. The special RMB accounts for foreign exchange settlement and sale by foreign banks shall be set up under Heading 0109 for Foreign Banks' Deposits and the heading has been turned into a heading for both foreign currencies and the RMB.
2. When opening the special RMB accounts for the settlement and sale of foreign exchange by foreign banks， the People's Bank of China shall， in accordance with the Measures for Accounts Administration and the relevant provisions in Article 8 of the Rules for Implementation， appraise the relevant documents， and shall， in addition to the routine check up of the accounts at the close of each business day， focus its attention on examining whether the balances in the deposit accounts exceed the amounts stipulated by the State General Administration of Foreign Exchange Control.
3. The interest on the deposits of foreign banks in their special RMB accounts for foreign exchange settlement and sale shall be paid on the basis of the interest rate for the deposits of financial institutions in the People's Bank of China.
4. The exchange of financial instruments within the same city which the People's Bank of China organizes for foreign banks shall be handled in line with the methods for the exchange of financial instruments conducted in the same city by the local branches of the People's Bank of China.
5. The attached overleaf is the format of the RMB Special Vouchers that foreign banks shall use for foreign exchange settlement and sale.