商业银行信息披露暂行办法 Interim Measures on Information Disclosure of Commercial Banks.docVIP

商业银行信息披露暂行办法 Interim Measures on Information Disclosure of Commercial Banks Article 1 These rules are formulated on the basis of “Law on the People’s bank of China of the People’s Republic of China” and “Commercial Banking Law of the People’s Bank of China”， which aim to strengthen market discipline of commercial banks， standardize information disclosure of commercial banks， effectively safeguard legitimate interests of depositors and other stakeholders and promote safe， sound and efficient operation of commercial banks. Article 2 These rules are to be applied to commercial banks that are established legally within the territory of the People’s Republic of China， including domestic commercial banks， wholly foreign funded banks， joint venture banks and branches of foreign banks. Article 3 Commercial banks should disclose information according to these rules， which are the minimum requirements for commercial banks’ information disclosure. While abiding by these rules， commercial banks can disclose more information than what has been required by these rules at their own discretion. In addition to these rules， listed commercial banks should also conform to relevant information disclosure rules published by regulatory body of the securities industry. Article 4 Information disclosure of commercial banks should be proceeded consistent with laws and regulations， the uniform domestic accounting rules and relevant rules of the PBC. Article 5 Commercial banks should disclose information in a standardized fashion， while ensuring authenticity， accuracy， integrity and comparability. Article 6 Annual financial statements disclosed by commercial banks should be subject to auditing by accounting firms that are certified to be engaged in finance-related auditing. Article 7 The People’s Bank of China is to supervise commercial banks’ information disclosure according to relevant laws and regulations. Chapter II Information to be Disclosed Article 8 Commercial banks should di