中英双语-金融资产管理公司托管业务有关财务管理问题的规定(可下载)

0 人赞同了该文章

Provisions on the Financial Management Concerning the Trust Business of Financial Asset Management Companies

金融资产管理公司托管业务有关财务管理问题的规定

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Jin [2004] NO.108

Promulgating Date: 10/30/2004

Effective Date: 01/01/2004

颁布机关: 财政部

文   号: 财金[2004]108号

颁布时间: 10/30/2004

实施时间: 01/01/2004

 

In order to regulate the financial management concerning the trust business of financial asset management companies (hereinafter referred to as the “asset companies”) and strengthen the risk control, relevant issues are hereby provided for as follows:

  为规范金融资产管理公司(以下简称“资产公司”)托管业务财务管理工作,强化风险控制,现就有关问题规定如下:

1. The trust business of asset companies refers to the operation activities of asset companies of conducting trust to the entrusted institutions and assets on the commission of government departments and enterprises in accordance with the commercial principles and within the approved business scope.

    一、资产公司托管业务,指资产公司在批准的业务范围内受政府部门、企业的委托,按商业化原则对受托的机构和资产等依法实施托管的经营活动。

2. The trust business of asset companies, which falls within the scope of commission and agency business of asset companies, shall follow the principle of prudent operation and strictly implement the relevant provisions in the Notice of the Ministry of Finance on Printing and Circulating the Measures for the Risk Management on Relevant Businesses of Financial Asset Management Companies (Cai Jin [2004] No. 40) 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 (Cai Jin [2004] No. 61).

    二、资产公司托管业务,属于资产公司委托代理业务范畴,应遵循审慎经营原则,严格执行《财政部关于印发金融资产管理公司有关业务风险管理办法的通知》(财金〔2004〕40号)和《财政部关于金融资产管理公司开展投资委托代理和商业化收购业务有关财务问题的通知》(财金〔2004〕61号)的有关规定。

3. The asset companies shall strictly distinguish the trust business from other businesses, properly arrange the take-over and registration of entrusted assets, list the entrusted assets into the off-balance-sheet account after they are cleaned up and confirmed, implement administration in separate accounts, strengthen the internal control of trust business, in an effort to isolate financial risks effectively.

    三、资产公司应严格区分托管业务和其他业务,做好托管资产的接收和登记工作,对托管资产应在清理、确认后纳入表外核算,实行分账管理,加强托管业务的内部控制,有效隔离财务风险。

4. In accordance with the current financial and accounting systems of asset companies, the incomes and expenditures of the trust business of asset companies shall be calculated through the items of “other revenues—revenues of intermediate businesses” and “other expenditures—expenditures of intermediate businesses” respectively, be attributed into the profit and losses of the company, with special explanations in the annual final accounting in detail.

    四、根据现行资产公司财务制度和会计制度,资产公司托管业务的收入和支出分别通过“其他收入--中间业务收入”和“其他支出--中间业务支出”科目核算,纳入公司损益,在年度决算中专门进行详细说明。

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

As to the trust business entrusted by a government department, the plan for trust fees shall be put forward by the government department, and the authorization agreement shall be concluded and signed between the government department and the asset company after the financial department at the same level approves the plan upon examination and verification.

As to the trust business entrusted by an enterprise, the enterprise and the asset company shall, through consultation, determine the trust fees in consideration of the scale, estimated workload and predicted cost of the entrusted assets and in accordance with the commercial principles, and conclude and sign an authorization agreement.

After conclusion and signing of the abovementioned agreement, the asset company shall report the said authorization agreement to the Ministry of Finance for record-filing.

    五、资产公司托管业务,遵循“谁委托谁付费”原则。

  对政府部门委托的托管业务,由政府部门提出委托费方案,经同级财政部门审核同意后,与资产公司签订委托协议。

  对企业委托的托管业务,根据托管资产规模、预计工作量、预计成本等,由企业与资产公司按照商业化原则商定委托费,并签订委托协议。

  资产公司签订上述委托协议后报财政部备案。

6. The expenditures of trust business of an asset company refer to the direct expenses incurred in the process of carrying out the trust, which include the relevant operation expenses, direct management expenses, etc., and shall be withdrawn from the income of the trust fees. The expenditures of trust business may not be brought into the cost of the asset disposal business.

The operation expenses shall be composed of the expenses incurred in such works as investigation, evidence-collection, evaluation and management, as are required for carrying out the trust, which are conducted by law firms, evaluation institutions and other intermediary agencies, and other operation expenses from directly-related businesses.

The direct management expenses shall be limited to the expenses for travel, accommodation, conference and office appliances which are directly related with the implementation of the trust. The expenses for the staff members of an asset company may not be listed into the expenditures of the trust business.

The expenses incurred during the liquidation of the trust organ of an asset company shall be listed in the liquidation expenditures of such organ for accounting.

    六、资产公司托管业务支出,指实施托管过程中发生的直接费用,包括相关的业务费用、直接管理费用等,从委托费收入中列支。托管业务支出不得挤占资产处置业务成本。

  业务费用包括因实施托管需要而聘请法律、评估等中介机构开展调查、取证、评估、管理等工作所列支的费用,及其他直接相关的业务费用。

  直接管理费用限于实施托管所直接相关的差旅费、招待费、会议费、办公用品费。托管业务支出中不得列支资产公司人员费用。

  资产公司托管机构清算业务发生的费用,纳入机构清算费用中核算。

7. All asset companies shall strengthen their accounting of the trust fees from the trust business, open a separate capital liquidation account, and conduct regular inspections on the settlements.

    七、资产公司应加强托管业务委托费的核算,单独设立资金清算账户,定期对结算情况进行检查。

8. These Provisions shall apply to any trust business carried out by the asset companies on commission as of January 1, 2004.

    八、本规定适用于资产公司自2004年1月1日起受托办理的托管业务。

 

 

附件:

1.
中英双语-金融资产管理公司托管业务有关财务管理问题的规定(可下载).pdf 下载
发布于 2021-02-05 09:42:16
还没有评论
    旗渡客服