中英对照2023金融控股公司关联交易管理办法.docx

MeasuresfortheAdministrationofAffiliatedTransactionsofFinancialHoldingCompaniesDocumentNumber：OrderNo.I2023ofthePeople'sBankofChinaAreaofLaw:BankingFinancialInstitutions1.evelofAuthority：DepartmentalRulesIssuingAuthority:People'sBankofChinaDateIssued：02-01-2023EffectiveDate：03-01-2023Status：EffectiveOrder of the People's Bank of China(No. 1 2023)中国人民银行令(2023)第 1 号)TheMeasuresfortheAdministrationofAffiliatedTransactionsofFinancialHoldingCompanies,asdeliberated金融控股公司关联交易管理办法已经2022年12月7andadoptedattheIOthexecutivemeetingofthePeople'sBankFl中国人民银行2022年第10次行务会议审议通过，现予come into force on March 1, 2023.Governor: Yi Gang行长易纲February 1,20232023年2月1日Measures for the Administration of Affiliated Transactions of金融控股公司关联交易管理办法Financial Holding CompaniesChapter I General Provisions第一章总则ofChinaonDecember7,2022,areherebyissued,andshall发布，自2023年3月1日起施行。Article1Forthepurposesofregulatingtheaffiliatedtransactionsoffinancialholdingcompanies,preventinginappropriatetunneling,riskconcentration,riskcontagionandregulatoryarbitrage,andpromotingthestableoperationoffinancialholdingcompanies,theseMeasuresaredevelopedaccordingtotheCompanyLawofthePeople'sRepublicofChina,theDecisionoftheStateCouncilonImplementingAccessAdministrationofFinancialHoldingCompanies(No.122020,StateCouncil),theInterimMeasuresfortheSupervisionandAdministrationofFinancialHoldingCompanies(OrderNo.42020J,PBC),andotherrelevantlawsandregulationsanddepartmentalrules.Article2TheseMeasuresshallapplytofinancialholdingcompaniesformedwiththeapprovalofthePeople'sBankofChina(uPBC,)andthefinancialholdinggroupsjointlyconstitutedbyfinancialholdingcompaniesandtheirsubsidiaryinstitutions.ForthepurposesoftheseMeasures,4tsubsidiaryinstitutionsofafinancialholdingcompanyreferstoallinstitutionswithinthescopeofconsolidatedmanagementofafinancialholdingcompany.Afinancialholdingcompanyshallfollowtheprincipleofsubstanceoverform,takeintoaccountsubstantialcontrolandriskrelevance,andprudentlydeterminethescopeofconsolidatedmanagementinaccordancewiththeInterimMeasuresfortheSupervisionandAdministrationofFinancialHoldingCompanies.第一条为规范金融控股公司关联交易行为，防止不当利益输送、风险集中、风险传染和监管套利，促进金融控股公司稳健经营，根据中华人民共和国公司法、国务院关于实施金融控股公司准入管理的决定(国发(2020)12号)以及金融控股公司监督管理试行办法(中国人民银行令(2020)第4号发布)等法律法规和部门规章，制定本办法。第二条本办法适用于经中国人民银行批准设立的金融控股公司，以及金融控股公司及其附属机构共同构成的金融控股集团。本办法所称金融控股公司附属机构是指纳入金融控股公司并表管理范围的所有机构。金融控股公司应当遵循实质重于形式原则，综合考虑实质控制和风险相关性，根据金融控股公司监督管理试行办法等规定，审慎确定并表管理范围。Article3Afinancialholdingcompanyshallconduct第三条金融控股公司开展关联交易应当遵守法律、行政法规、企业财务制度和中国人民银行、国务院金 融监督管理机构的有关规定，并按照企业会计准则进行会 计处理，遵循诚实信用、穿透识别、合理公允、公开透明 和治理独立的原则，强化金融控股集团不同法人主体之间 的风险隔离。第四条 金融控股公司应当建立健全关联交易管理、报告和披露制度，强化金融控股公司和附属机构关联 交易、金融控股集团内部交易和金融控股集团对外关联交 易管理，提升集团风险管理和内部控制水平。金融控股公司承担对金融控股集团关联交易管理的主体责 任，按照实质重于形式和穿透原则，准确、全面、及时识 别关联方和关联交易，推动金融控股集团规范开展关联交 易。附属机构积极配合金融控股公司对金融控股集团开展 关联交易管理。金融控股公司或其附属机构是上市公司的，关联方的认定affiliatedtransactionsinaccordancewithlaws,administrativeregulations,corporatefinancialrules,andrelevantrulesofthePBCandthefinancialregulatoryauthorityundertheStateCouncil,conductaccountingtreatmentinaccordancewiththeaccountingstandardsforenterprises,andfollowtheprinciplesofhonestyandcredit,penetratingidentification,justnessandfairness,opennessandtransparency,andindependentgovernance,andstrengthenriskisolationamongdifferentlegalentitiesoffinancialholdinggroups.Article4Anancialholdingcompanyshallestablishandimprovethemanagement,reportinganddisclosuresystemforaffiliatedtransactions,strengthenthemanagementofaffiliatedtransactionsoffinancialholdingcompaniesandsubsidiaryinstitutions,internaltransactionsofthefinancialholdinggroupandexternalaffiliatedtransactionsofthefinancialholdinggroup,andimprovethelevelofriskmanagementandinternalcontrolofthegroup.Afinancialholdingcompanyshallassumeprimaryresponsibilityforthemanagementofsubsidiaryinstitutionsofafinancialholdinggroup,identifyaffiliatedpartiesandaffiliatedtransactionsinanaccurate,comprehensiveandtimelymannerundertheprinciplesofsubstanceoverformandpenetration,andurgethefinancialholdinggroupioconductaffiliatedtransactionsinastandardizedmanner.Asubsidiaryinstitutionshallproactivelycooperatewiththefinancialholdingcompanyinthemanagementofaffiliatedtransactionsofthefinancialholdinggroup.Ifafinancialholdingcompanyoritssubsidiarj,institutionisalistedcompany,theidentificationofaffiliatedpartiesandthemanagement,reportinganddisclosureofaffiliatedtransactionsshallcomplywiththerelevantrulesofthesecuritiesregulatoryauthorityundertheStaleCouncilandthestockexchange.Ifasubsidiaryinstitutionisafinancialinstitution,theidentificationofaffiliatedpartiesandthemanagement,reportinganddisclosureofaffiliatedtransactionsshallcomplywiththerelevantrulesofthefinancialregulatorauthorityundertheStateCouncil.Article5ThePBCshallconductsupervisionandadministrationofaffiliatedtransactionsoffinancialholdingcompaniesaccordingtothelaw.ThePBCbranchofficesatorabovethelevelofacentralsub-branchofasub-provincialcity(hereinafterreferredtoasthe44PBCbranchoffices")maycarryoutrelevantworkaccordingtotheseMeasures.ChapterIIAffiliatedPartiesofFinancialHoldingCompaniesArticle6"Affiliatedpartyofafinancialholdingcompany”refertoanaturalperson,legalperson,unincorporatedorganizationoranotherentityidentifiedbythePBCthatcontrolsoriscontrolledby,orexertssignificantinuenceonafinancialholdingcompany,andissubjecttocontrolorsignificantinfluencebythesamepartywiththefinancialholdingcompany.Affiliatedpartiesofafinancialholdingcompanyincludeshareholderaffiliatedparties,insideraffiliatedpartiesandallsubsidiaryinstitutions.和关联交易的管理、报告和披露应当符合国务院证券监督管理机构和证券交易所的有关规定。附属机构是金融机构的，关联方的认定和关联交易的管理、报告和披露应当符合国务院金融监督管理机构的有关规定。第五条中国人民银行依法对金融控股公司的关联交易实施监督管理。中国人民银行副省级城市中心支行以上分支机构（以下简称中国人民银行分支机构）可以依照本办法开展相关工作。第二章金融控股公司的关联方第六条金融控股公司的关联方，是指与金融控股公司存在一方控制另一方，或对另一方施加重大影响，以及与金融控股公司同受一方控制或重大影响的自然人、法人、非法人组织或中国人民银行认定的其他主体等。金融控股公司的关联方包括股东类关联方、内部人关联方以及所有附属机构。Article 7 Shareholderaffiliatedpartiesofanancialholding第七条金融控股公司的股东类关联方包括:companyshallinclude:business or make decisions;(1) controllingshareholdersandactualcontrollersofafinancialholdingcompany,aswellastheirpersonsactinginconcertandbeneficialowners;(2) majorshareholdersandtheircontrollingshareholders,actualcontrollers,personsactinginconcertandbeneficialownersofafinancialholdingcompany;(3) spouses,parents,adultchildrenandsiblingsofaffiliatednaturalpersonslistedinitems(1)and(2)ofthisarticle,aswellasdirectors,supervisorsandseniorexecutivesofaffiliatedlegalpersonsorunincorporatedorganizationslisted;and(4) legalpersonsorunincorporatedorganizationscontrolledorsignificantlyinfluencedbyaffiliatedpartieslistedinitem(1)ofthisarticle,legalpersonsorunincorporatedorganizationscontrolledbyaffiliatedpartieslistedinitem(2)ofthisarticle,andlegalpersonsorunincorporatedorganizationscontrolledbyspouses,parents,adultchildrenandsiblingsofaffiliatednaturalpersonslistedinitems(1)and(2)ofthisarticle.Article 8 Insideraffiliatedpartiesofafinancialholdingcompanyshallinclude:(1) directors,supervisorsandseniorexecutivesofafinancialholdingcompany,aswellaspersonnelwiththeauthoritytoexamineandapproveinvestmentandfinancingandothercore（一）金融控股公司的控股股东、实际控制人，及其一致行动人、受益所有人。（二）金融控股公司的主要股东及其控股股东、实际控制人、一致行动人、受益所有人。（三）本条第一项、第二项所列关联自然人的配偶、父母、成年子女及兄弟姐妹，以及所列关联法人或非法人组织的董事、监事、高级管理人员。（四）本条第一项所列关联方控制或施加重大影响的法人或非法人组织，本条第二项所列关联方控制的法人或非法人组织，以及本条第一项、第二项所列关联自然人的配偶、父母、成年子女及兄弟姐妹控制的法人或非法人组织。第八条金融控股公司的内部人关联方包括：（一）金融控股公司的董事、监事、高级管理人员以及具有投融资等核心业务审批或决策权的人员。(2) spouses,parents,adultchildrenandsiblingsofaffiliatedpartieslistedinitem(1)ofthisarticle;and(3) legalpersonsorunincorporatedorganizationscontrolledbyaffiliatedpartieslistedinitems(1)and(2)ofthisarticle.Article 9 Undertheprincipleofsubstanceoverformandpenetration,afinancialholdingcompanymayidentifythefollowingnaturalpersons,legalpersonsorunincorporatedorganizationsasaffiliatedpartiesofthefinancialholdingcompany:(1) FallingunderanyofthecircumstancesasspecifiedinArticles7and8oftheseMeasureswithintheprevious12monthsorwithinthefollowing12monthsaccordingtotherelevantagreements.(2) Otherclosefamilymembersofaffiliatedpartieslistedinitems(I)and(2)ofArticle7anditem(1)ofArticle8oftheseMeasures.(3) 1.egalpersonsorunincorporatedorganizationsonwhichaffiliatedpartieslistedinitem(2)ofArticle7anditem(1)ofArticle8mayexertsignificantinfluence.(4) Importantaffiliatedpartiesofsubsidiarj,institutionsofthefinancialholdingcompany,namelyshareholders,directors,supervisors,seniorexecutives,jointventures,andassociatedenterprisesofsubsidiar),institutionsthatmayhaveasignificantimpactontheoperationofthefinancialholding（二）本条第一项所列关联方的配偶、父母、成年子女及兄弟姐妹。（三）本条第一项、第二项所列关联方控制的法人或非法人组织。第九条金融控股公司按照实质重于形式和穿透原则，可以认定以下自然人、法人或非法人组织为金融控股公司的关联方：（一）在过去十二个月内或者根据相关协议安排在未来十二个月内存在本办法第七条、第八条规定情形之一的。（二）本办法第七条第一项、第二项以及第八条第一项所列关联方的其他关系密切的家庭成员。（三）本办法第七条第二项，以及第八条第一项所列关联方可以施加重大影响的法人或非法人组织。（四）金融控股公司附属机构的重要关联方，即可能对金融控股集团经营产生重大影响的附属机构股东、董事、监事、高级管理人员、合营企业、联营企业以及其他可能导致利益不当转移的自然人、法人或非法人组织。group,andothernaturalpersons,legalpersonsorunincorporatedorganizationsthatmayleadtoinappropriatetransferofinterests.(5) Naturalpersons,legalpersonsorunincorporatedorganizationsthathaveinfluenceonthefinancialholdingcompany,haveormayhaveunfairtransactionswiththefinancialholdingcompanyoritssubsidiaryinstitutionthatdonotcomplywithreasonablecommercialprinciplesandmaygainbenefitsfromthetransactions.Article10ThePBCanditsbranchesmay,undertheprincipleofsubstanceoverformandpenetration,identifynaturalpersons,legalpersonsorunincorporatedorganizationsthatmayleadtoinappropriatetransferofinterestsofafinancialholdingcompanyoritssubsidiaryinstitutionsasaffiliatedpartiesofafinancialholdingcompany.Chapter111AffiliatedTransactionsofFinancialHoldingGroupsArticle 11 Afinancialholdingcompanyanditssubsidiaryinstitutionsshall,undertheprincipleofsubstanceoverformandpenetration,identify,recognize,andmanageaffiliatedtransactionsandcalculatetheamountofaffiliatedtransactions.Whencalculatingtheamountofsubsidiaryinstitutionsbetweenanaffiliatednaturalpersonandafinancialholdingcompany,theaffiliatedtransactionsbetweenthespouse,parents,adultchildren,andsiblingsandthefinancialholdingcompanyshallbecalculatedonaconsolidatedbasis;andwhen（五）对金融控股公司有影响，与金融控股公司或其附属机构发生或可能发生未遵守商业合理原则、有失公允的交易行为，并可以从交易中获得利益的自然人、法人或非法人组织。第十条中国人民银行及其分支机构可以根据实质重于形式和穿透原则，认定可能导致金融控股公司或其附属机构利益不当转移的自然人、法人或非法人组织为金融控股公司的关联方。第三章金融控股集团的关联交易第H-一条金融控股公司及其附属机构应当按照实质重于形式和穿透原则，识别、认定、管理关联交易并计算关联交易金额。计算关联自然人与金融控股公司的关联交易金额时，其配偶、父母、成年子女、兄弟姐妹等与该金融控股公司的关联交易应当合并计算；计算关联法人或非法人组织与金融控股公司的关联交易金额时，与其存在控制关系的法人或calculatingtheamountofaffiliatedtransactionsbetweenanaffiliatedlegalpersonorunincorporatedorganizationandthefinancialholdingcompany,theaffiliatedtransactionsbetweenthelegalpersonorunincorporatedorganizationwithcontrolrelationshipandthefinancialholdingcompanyshallbecalculatedonaconsolidatedbasis.ThePBCanditsbranchesmay,undertheprincipleofsubstanceoverformandpenetration,identifyandconfirmaffiliatedtransactionsoffinancialholdingcompanies.Article 12 Accordingtodifferenttransactionentities,affiliatedtransactionsofafinancialholdinggroupshallinclude:(1) affiliatedtransactionsofafinancialholdingcompanyrefertothetransferofresources,laborservicesorobligationsbetweenthefinancialholdingcompanyanditsaffiliatedparties;and(2) affiliatedtransactionsofafinancialholdingcompanyrefertothetransferofresources,laborservicesorobligationsbetweensubsidiaryinstitutionsofafinancialholdingcompanyandtheiraffiliatedparties.Article 13 Accordingtodifferentmanagementobjectives,affiliatedtransactionsofafinancialholdinggroupshall,ataminimum,include:非法人组织与该金融控股公司的关联交易应当合并计算。中国人民银行及其分支机构可以按照实质重于形式和穿透原则，识别、认定金融控股公司的关联交易。第十二条按照交易主体的不同，金融控股集团的关联交易包括：（一）金融控股公司的关联交易，指金融控股公司与其关联方之间发生的转移资源、劳务或义务的行为。（二）金融控股公司附属机构的关联交易，指金融控股公司附属机构与其关联方之间发生的转移资源、劳务或义务的行为。第十三条按照管理目标的不同，金融控股集团的关联交易至少包括：(1) Thegroup'sinternaltransactionsrefertothetransferof（一）集团内部交易，指金融控股公司与其附属机构之间resources,laborservicesorobligationsbetweenthefinancialholdingcompanyanditsSUbSidiaryinstitutionsoramongsubsidiaryinstitutionsofthefinancialholdingcompany,orthejointprovisionofservices.(2) Thegroup'sexternalaffiliatedtransactionsrefertothetransferofresources,laborservicesorobligationsbetweenthefinancialholdingcompanyanditssubsidiaryinstitutionsandtheaffiliatedpartiesofthefinancialholdingcompany(otherthanthesubsidiaryinstitutions).Article 14 Accordingtodifferenttransactiontypes,affiliatedtransactionsofafinancialholdinggroupshallinclude:(1) investmentandfinancing:includingloans(includingtradefinancing),financialleasing,margintrading,reverserepo,billacceptanceanddiscount,overdraft,bondinvestment,financialderivativestransactions,investmentinspecialpurposevehicle,transactionsofinvestmentinfinancialproductsissuedbyaffiliatedpartieswithunderlyingassetsinvolvingotheraffiliatedparties,securitiesrepurchase,borrowing,issuanceoflettersofcredit,factoring,guarantee,lettersofguarantee,loancommitmentsandotherbusinessinwhichthefinancialholdingcompanyoritssubsidiaryinstitutionssubstantiallyassumecreditrisk,investmentinequity,realestateandotherassets,jointinvestmentwithaffiliatedparties,etc.;(2) assettransfer:includingsaleofpersonalmovablepropertyandimmovableproperty,saleofcreditassetsandtheirbeneficiary'sright(righttoyields),acceptanceanddisposalof以及金融控股公司各附属机构之间发生的转移资源、劳务或义务的行为，或者联合提供服务的行为。（一）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。assetsforoffsettingdebts,andothertransactionsofsellingassets;(3) provisionofservices:includingcreditinvestigation,creditrating,assetsevaluation,legal,audit,actuarial,consultingandotherservices;softwareandinformationtechnologyservices,andInternetdataservices;paymentservicesfornon-financialinstitutions;financialinformationservices,includingbutnotlimitedtosharingofcustomerinfonation,controloffinancialtransactionrisks,andanalysisonfinancialdecisions;informationdisplay,salespromotion,andcommissionedorentrustedsales;brokeragesendeesandunderwritingservicesfortransactionsofnegotiablesecurities;andleaseofpersonalmovableandimmovableproperty,transactionsofotherleasedassets,etc.;and(4) othertypesofaffiliatedtransactions,includingdeposits,insurancebusiness,transactionsofinvestmentinfinancialproductsissuedbyafliatedpartieswithunderlyingassetsthatdonotinvolveotheraffiliatedparties,andothermattersidentifiedundertheprincipleofsubstanceoverformthatmayleadtothetransferofinterestsofthenancialholdingcompanyanditssubsidiarj,institutions.Article15Theamountofaffiliatedtransactionsofafinancialholdinggroupshallbecalculatedonthebasisoftransactionconsiderationortransferredbenefits,andthecalculationmethodisasfollows:(1) Theamountofaffiliatedtransactionsofinvestmentandfinancingshallbecalculatedonthebasisoftheamountof（）提供服务类：包括征信、信用评级、资产评估、法律、审计、精算、咨询等服