【中英文对照版】金融控股公司关联交易管理办法.docx

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1、金融控股公司关联交易管理办法Measures for the Administration of AffiliatedTransactions of Financial Holding Companies制定机关：中国人民银行发文字号：中国人民狼行令2023第1号公布日期:2023. 02. 01施行日期：2023. 03. 01效力位阶：部门规章法规类别：烟行类金融机构Issuing Authority ： Peoples Bank of ChinaDocument Number ： Order No. 1 2023 of the Peoples Bank of ChinaDate Issu

2、ed ： 02-01-2023Effective Date ： 03-01-2023Level of Authority ： Departmental RulesArea of Uiw ： Banking Financial Institutions中国人民银行令中国人民银行令Order of the Peoples Bank of China(No. 1 2023)(No. 1 2023)金融控股公司关联交易管理 办法已经2022年12月7日 中国人民银行2022年第10次 行务会议审议通过，现予发 布，自2023年3月1日起施 行。行长易纲2023年2月1日(2023)第 1 号)The

3、Measures for the Administration of Affiliated Transactions of Financial Holding Companies, as deliberated and adopted at the 10th executive meeting of the Peoples Bank of China on December 7, 2022, are hereby issued, and shall come into force on March 1,2023.Governor: Yi GangFebruary 1,2023(2) The g

4、roups external affiliated transactions refer to the transfer of resources, labor services or obligations between the financial holding company and its subsidiary institutions and the affiliated parties of the financial holding company (other than the subsidiary institutions).Article 14 According to

5、different transaction types, affiliated transactions of a financial holding group shall include:(1) investment and financing: including loans (including trade financing), financial leasing, margin trading, reverse repo, Ell acceptance and discount, overdraft, bond investment, financial derivatives t

6、ransactions, investment in special purpose vehicle, transactions of investment in financial products issued by affiliated parties with underlying assets involving other affiliated parties, securities repurchase, borrowing, issuance of letters of credit, factoring, guarantee, letters of guarantee, lo

7、an commitments and other business in which the financial holding company or its subsidiary institutions substantially assume credit risk, investment in equity, real estate and other assets, joint investment with affiliated parties, etc.;asset transfer: including sale of personal movable property and

8、 immovable property, sale of credit assets and their beneficiarys right (right to yields), acceptance and disposal of assets for offsetting debts, and other transactions of selling assets;（二）集团对外关联交易，指 金融控股公司及其附属机构与 金融控股公司的关联方（除附 属机构外）之间发生的转移资 源、劳务或义务的行为。第十四条按照交易类型 的不同，金融控股集团的关联 交易包括：（一）投融资类：包括贷款 （含

9、贸易融资）、融资租赁、 融资融券、买入返售、票据承 兑和贴现、透支、债券投资、 金融衍生品交易、特定目的载 体投资、投资于关联方发行的 金融产品且基础资产涉及其他 关联方的交易、证券回购、拆 借、开立信用证、保理、担 保、保函、贷款承诺以及其他 实质上由金融控股公司或其附 属机构承担信用风险的业务， 投资股权、不动产及其他资 产，与关联方共同投资等。（二）资产转移类：包括自用 动产与不动产买卖，信贷资产 及其收（受）益权买卖，抵债 资产的接收和处置，其他出售 资产交易等。（三）提供服务类：包括征(2) provision of services: including creditinvesti

10、gation, credit rating, assets evaluation, legal, audit, actuarial, consulting and other services; software and information technology services, and Internet data services; payment services for non- financial institutions; financial information services, including but not limited to sharing of custom

11、er information, control of financial transaction risks, and analysis on financial decisions; information display, sales promotion, and commissioned or entrusted sales; brokerage services and underwriting services for transactions of negotiable securities; and lease of personal movable and immovable

12、property, transactions of other leased assets, etc.; andother types of affiliated transactions, including deposits, insurance business, transactions of investment in financial products issued by affiliated parties with underlying assets that do not involve other affiliated parties, and other matters

13、 identified under the principle of substance over form that may lead to the transfer of interests of the financial holding company and its subsidiary institutions.Article 15 The amount of affiliated transactions of a financial holding group shall be calculated on the basis of transaction considerati

14、on or transferred benefits, and the calculation method is as follows:信、信用评级、资产评估、法 律、审计、精算、咨询等服 务；软件和信息技术服务、互 联网数据服务；非金融机构支 付服务；金融信息服务，包括 但不限于客户信息共享、金融 交易风险控制、金融决策分 析；信息展示、销售推介、委 托或受托销售；有价证券交易 经纪服务和承销服务；自用动 产与不动产租赁、其他租赁资 产交易等。（四）其他类型关联交易，包 括存款、保险业务、投资于关 联方发行的金融产品且基础资 产不涉及其他关联方的交易以 及按照实质重于形式原则认定 的其他可

15、能导致金融控股公司 及其附属机构利益转移的事 项。第十五条金融控股集团 的关联交易金额以交易对价或 转移的利益计算，计算方式如 下：（一）投融资类关联交易以投 融资金额计算交易金额。其 中，投资于关联方发行的金融 产品且基础资产涉及其他关联 方的，以投资金额计算交易金 额；投资于关联方发行的金融(1) The amount of affiliated transactions of investment and financing shall be calculated on the basis of the amount of investment and financing. Where

16、investment is made in financial products issued by affiliated parties with underlying assets involving other affiliated parties, the transaction amount shall be calculated based on theinvestment amount; and if the investment is made in financial products issued by affiliated parties with underlying

17、assets that do not involve other affiliated parties, the transaction amount shall be calculated on the basis of management fees or service fees.(2) The amount of affiliated transactions of asset transfer shall be calculated on the basis of the transaction price or fair value.(3) The amount of affili

18、ated transactions of provision of services shall be calculated on the basis of the amount of business income or expenditure.(4) Other calculation calibers determined by the PBC.Article 16 According to the transaction amount, affiliated transactions of a financial holding company shall include the fo

19、llowing:产品且基础资产不涉及其他关 联方的，以管理费或服务费计 算交易金额。（二）资产转移类关联交易以 交易价格或公允价值计算交易 金额。（三）提供服务类关联交易以 业务收入或支出金额计算交易 金额。（四）中国人民银行确定的其 他计算口径。第十六条按照交易金额 的不同，金融控股公司的关联 交易包括：（一）金融控股公司的重大关 联交易是指金融控股公司与其 关联方之间单笔交易金额达到 金融控股公司上一年度末经审 计的法人口径净资产现以上 或超过10亿元，或一个会计 年度内对单个关联方交易金额 累计达到金融控股公司上一年 度末经审计的法人口径净资产 5%以上或超过50亿元的交 易。(1) M

20、ajor affiliated transactions of a financial holding company refer to transactions with amount of a single transaction between a financial holding company and its affiliated party reaching 1% or more of the audited net assets of the legal person at the end of the previous year or exceeding 1 billion

21、yuan, or with amount of a transaction with a single affiliated party within a fiscal year reaching 5% or more of the audited net assets of the legal person of the financial holding company at the end of the previous year or exceeding 5 billion yuan.If the accumulated amount of a transaction between

22、the financial holding company and a single affiliated party in a fiscal year reaches the aforesaid standards, the subsequent affiliated transaction shall be re-identified as a major affiliated transaction if the accumulated transaction amount reaches 1% or more of the audited net assets of the legal

23、 person at the end of the previous fiscal year.一个会计年度内金融控股公司 与单个关联方的累计交易金额 达到上述标准后，其后发生的 关联交易每累计达到金融控股 公司上一年度末经审计的法人 口径净资产1%以上，应当重 新认定为重大关联交易。(2) General affiliated transactions of a financial holding company refer to other affiliated transactions other than major affiliated transactions.（二）金融控股公司的一

24、般关 联交易是指除重大关联交易以 外的其他关联交易。Major affiliated transactions and general affiliated transactions of the subsidiary institutions of financial holding companies shall be identified by subsidiary institutions in accordance with or mutatis mutandis to relevant provisions.金融控股公司附属机构的重大 关联交易和一般关联交易由附 属机构依据或参照有

25、关规定进 行认定。Chapter IV Internal Management第四章内部管理Section 1 General requirements第一节总体要求Article 17 A financial holding company shall establish an effective management system for affiliated transactions, specify the ex-ante, interim, and ex-post control measures during the whole process, reduce the comple

26、xity of affiliated transactions, improve the overall management level第十七条金融控股公司 应当建立有效的关联交易管理 制度，明确事前、事中、事后 的全流程管控措施，降低关联 交易的复杂程度，提升金融控 股集团整体关联交易管理水平，确保金融控股集团各层面 关联交易管理制度有效衔接。 金融控股公司的关联交易管理 制度包括但不限于：（一）管理架构和相应职责分 工。（二）金融控股公司关联交易 的管理流程、定价指引、限额 管理、禁止行为、内部审计和 责任追究等。（三）金融控股公司关联方的 识别、报告、核验、信息收集 与管理。（四）金融

27、控股公司关联交易 的发起、定价、审查、回避、 报告和披露等。（五）指导和督促金融控股公 司附属机构完善关联交易管 理。（六）金融控股集团内部交易 及其风险敞口的识别、评估和 报告。（七）金融控股集团对外关联 交易及其风险敞口的识别、评 估和报告。of affiliated transactions of the financial holding group, and ensure the effective connection of the management systems for affiliated transactions at all levels of the financi

28、al holding group. The affiliated transaction management system of a financial holding company shall, include, but not be limited to:(1) the management structure and division of corresponding responsibilities;the management process, pricing guidelines, quota management, prohibited behavior, internal

29、audit and accountability of affiliated transactions of the financial holding company;(2) the identification, reporting, verification, information collection and management of affiliated parties of the financial holding company;the initiation, pricing, examination, avoidance, reporting and disclosure

30、 of affiliated transactions of the financial holding company;(3) guiding and urging subsidiary institutions of the financial holding company to improve the management of affiliated transactions;the identification, evaluation and reporting of internal transactions and risk exposure of the financial h

31、olding group;(4) the identification, evaluation and reporting of a financial holding groups external affiliated transactions and its risk exposures; andthe risk contagion that may arise from the affiliated transactions of the financial holding company, the affiliated transactions of the subsidiary i

32、nstitutions of the financial holding company, the internal transactions of the financial holding group and the external affiliated transactions, and the assessment and inspection of the impact on the robustness of the business operation of the financial holding group.The management system for affili

33、ated transactions of a financial holding company shall be subject to the recordation formalities with the PBC within 15 working days after it has been approved by the board of directors and officially issued, and a photocopy shall be issued to the branch of the PBC where it is domiciled.Article 18 A

34、 financial holding company shall establish a perfect management structure for affiliated transactions, including:(1) The board of directors shall be ultimately responsible for the management of affiliated transactions of the financial holding company.（八）金融控股公司关联交 易、金融控股公司附属机构关 联交易、金融控股集团内部交 易和对外关联交易

35、可能产生的 风险传染以及对金融控股集团 经营稳健性影响的评估检查。金融控股公司的关联交易管理 制度应当在经由董事会批准并 正式发布后十五个工作日内向 中国人民银行备案，同时抄送 住所地中国人民银行分支机 构。第十八条金融控股公司 应当建立完善的关联交易管理 架构，包括：（一）董事会对金融控股公司 的关联交易管理承担最终责 任。（二）董事会下设关联交易管 理委员会，负责制订关联交易 管理的总体目标、基本原则和 管理制度，并提交董事会审议 决策；统筹关联交易管理、审 议、批准和风险控制以及董事 会授权的其他事宜。关联交易 管理委员会由三名以上董事组(2) The board of director

36、s shall set up a management committee of affiliated transactions, which shall be responsible for developing the overall objectives, basic principles and management systems for the management of affiliated transactions and submit them to the board of directors for deliberation and decision-making; an

37、d coordinate management, review, approval and risk control of affiliated transactions as well as othermatters authorized by the board of directors. The management committee of affiliated transactions shall be composed of three directors or more, and an independent director with relevant professional

38、 experience shall serve as the person in charge to ensure the objectivity and independence of the committee.(3) A financial holding company shall set up an inter-departmental affiliated transaction management office, which shall be responsible for the establishment and improvement of the management

39、system for affiliated transactions of the financial holding company, the routine coordination of management of affiliated transactions, and the examination of the list of affiliated parties, affiliated transactions and related reports on affiliated transactions. Members of the affiliated transaction

40、 management office shall include persons in charge of compliance, business, risk control, finance and other relevant departments.(4) A financial holding company shall specify the leading department for management of affiliated transactions and set up special position to be responsible for maintainin

41、g the list of affiliated parties, developing affiliated transaction management system and carrying out routine management of affiliated transactions and other work.成，由具备相关专业经验的独 立董事担任负责人，确保关联 交易管理委员会的客观性和独 立性。（三）金融控股公司应当设立 跨部门的关联交易管理办公 室，负责金融控股公司关联交 易管理体系的建立和完善以及 日常关联交易管理的协调工 作，审查关联方清单、关联交 易以及关联交易相关

42、报告。关 联交易管理办公室成员包括合 规、业务、风控、财务等相关 部门负责人。（四）金融控股公司应当明确 关联交易管理的牵头部门，并 设置专岗，负责维护关联方清 单、拟定关联交易管理制度、 开展日常关联交易管理等工 作。金融控股公司关联交易管理委 员会、关联交易管理办公室及 相关业务部门负责人对金融控 股公司关联交易的合规性承担 管理责任，对附属机构关联交 易承担指导和督促责任。The affiliated transaction management committee of the financial holding company, the affiliated transaction

43、management office and the person in charge of relevant business departments shall assume responsibility for managing the compliance of the affiliated transactions of the financial holding company, and guiding and supervising affiliated transactions of subsidiary institutions.Article 19 A financial h

44、olding company shall create a file of information on affiliated parties, update it at least once every six months, and submit it to the PBC and its local branch. The affiliated transaction management office shall be responsible for updating, maintaining, classifying and summarizing files of informat

45、ion on affiliated parties, conducting necessary verification of the relevant information by various methods, and sharing information within the group in a timely manner to ensure that subsidiary institutions of the financial holding company may identify internal transactions and external affiliated

46、transactions of the group in a timely manner.A financial holding company shall report its affiliated parties to the PBC and its local branch when undergoing the recordation formalities for the qualifications of its directors, supervisors and senior executives. A financial holding company shall speci

47、fy the scope of personnel with approval or decision-making power for core business such as investment and financing, and report the information on its affiliated parties to the PBC and its local branch within 15 working days after the relevant personnel take office.第十九条金融控股公司 应当建立关联方信息档案，至 少每半年更新一次，

48、并向中国 人民银行及其住所地分支机构 报送。关联交易管理办公室负 责关联方信息档案的更新、维 护、分类和汇总等工作，通过 多种方式对有关信息进行必要 的核实验证，并及时在集团内 进行信息共享，确保金融控股 公司附属机构能够及时识别集 团内部交易和集团对外关联交 易。金融控股公司应当在董事、监 事和高级管理人员任职资格备 案时，向中国人民银行及其住 所地分支机构报告其关联方情 况。金融控股公司应当明确具 有投融资等核心业务审批或决 策权的人员范围，并且自相关 人员任职之日起十五个工作日 内，向中国人民银行及其住所 地分支机构报告其关联方情 况。自然人、法人或其他非法人组 织应当在持有或控制金融控

49、股 公司5%以上股权之日起十五 个工作日内，向金融控股公 司、中国人民银行及其住所地 分支机构报告其关联方情况， 并提交不与金融控股公司或其Any natural person, legal person or other unincorporated organization shall, within 15 working days from the date when it holds or controls 5% or more of equity in a financial holding company, report its affiliated parties to the financial holding company, the PBC and its branch where it is domiciled, and submit a let