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财政部关于印发《金融资产管理公司托管业务有关财务管理问题的规定》的通知 Notice of the Ministry of Finance on Printing and Distributing the Provisions on the Financial Management Issues related to the Custodian Business of Financial Asset Management Companies

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财金[2004]108号

颁布日期:20041030  实施日期:20041030  颁布单位:财政部

  Cai Jin [2004] No. 108

  The People's Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission, the China Insurance Regulatory Commission, the China Huarong Asset Management Company, the China Great Wall Asset Management Company, the China Orient Asset Management Company and the China Xinda Asset Management Company:

  With a view to regulating the financial management work concerning the custodian business of financial asset management companies, strengthening the risk control and ensuring the orderly development of trust operation, we hereby print and distribute the Provisions on the Financial Management Issues related to the Custodian Business of Financial Asset Management Companies to you, please carry them out accordingly.

  Attachment: Provisions on the Financial Management Issues related to the Custodian business of Financial Asset Management Companies

  The Ministry of Finance of the People's Republic of China

  October 30, 2004

  Attachment:

  Provisions on the Financial Management Issues related to the Custodian Business of Financial Asset Management Companies

  With a view to regulating the financial management work concerning the custodian business of financial asset management companies (hereinafter referred to as the “asset companies”) and strengthening the risk control, the relevant issues are formulated as follows:

  1. The custodian business of asset companies shall refer to the management activities in that the asset companies legally conduct trust to the entrusted institutions and assets on the commission of government departments and enterprises within the approved business scope according to the commercial principles.

  2. The custodian business of asset companies, which falls within the category of commission and agency business of asset companies, shall follow the principle of prudent operation and strictly implement the relevant provisions on the Notice of the Ministry of Finance on Printing and Distributing the Measures for the Risk Management of Relevant Operations of Financial Asset Management Companies ([2004] No. 40 of the Ministry of Finance) and the Notice of the Ministry of Finance on Relevant Financial Issues concerning the Development of Investment Agency by Entrustment and Commercialized Purchasing Businesses by the Financial Asset Management Companies ([2004] No. 61 of the Ministry of Finance)。

  3. The asset companies shall strictly distinguish the custodian business from other business, perform well the take-over and registration work of entrusted assets, bring the entrusted assets into the off-balance-sheet account after they are cleaned up and confirmed, implement the management of separate account, strengthen the internal control of custodian business and effectively isolate financial risks.

  4. According to the current financial and accounting systems of asset companies, the incomes and expenditures of the custodian business of asset companies shall be separately calculated on the basis of the items of “other revenues—revenues of intermediate operations” and “other expenditures—expenditures of intermediate operations” and be attributed into the profits and losses of asset companies, and extra explanations in details concerning them shall be made in the annual final accounting.

  5. The custodian business of asset companies shall follow the principle of “who entrusts, who pays”。

  As to the custodian business by a government department, the government department shall put forth the scheme on trust money, and conclude the entrustment protocol with the asset company after the finance department of the same level has approved the scheme upon examination.

  As to the custodian business by an enterprise, the entrustment protocol shall, in light of the scale, planned workload and cost of the entrusted assets, be concluded by the enterprise and the asset company commercial principles after the trust money is determined through consultation.

  The asset company shall report the foresaid entrustment protocol to the Ministry of Finance for archival filing after it is concluded.

  6. The expenditures of custodian business of an asset company shall refer to the direct expenses occurred during the process of carrying out the trust, which include the relevant operation expenses, direct management expenses and etc. and shall be drawn from the income of the trust money. The expenditures of custodian business shall not be brought into the cost of the asset disposal operation.

  The operation expenses shall consist of the expenses occurred in such work as the investigation, evidence-obtaining, evaluation and management which are conducted by such intermediary agencies as law offices and evaluation institutions employed due to the necessity for carrying out the trust, and any other operation expense from the directly related operations.

  The direct management expenses shall limit to the expenses of travel, entertainment, meeting and articles for office work, which are directly related with the implementation of the trust. The expenses for the company staff members may not be used for the expenditures of the custodian business.

  The expenses occurred in the liquidation of the trust organ of an asset company shall be brought into the liquidation expenditures of the organ.

  7. All asset companies shall strengthen the accounting of the trust money from the custodian business, open a separate capital liquidation account and make regular inspections on the settlement.

  8. The present Provisions shall be applicable to any custodian business carried out by asset companies on commission as of January 1, 2004.

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