Guidelines for the Consolidated Supervision of Banks (Trial Implementation)
银行并表监管指引（试行）
CLP Reference: 3610/08.02.04
PRC Reference: 银监发〔2008〕5号
Promulgated: 04 February 2008
Effective: 04 February 2008
Keywords (click to search): [consolidated supervision] [consolidated statements] [capital adequacy] [large exposures] [risk concentration] [internal transactions] [banking group] [subsidiary bank] [liquidity risk]
(Issued by the China Banking Regulatory Commission on, and effective as of, February 4 2008.)
(中国银行业监督管理委员会于二零零八年二月四日发布施行。)
PART ONE: GENERAL PROVISIONS
Article 1: These Guidelines have been formulated pursuant to relevant laws and regulations such as the PRC Banking Regulation Law and the PRC Commercial Banking Law, and with reference to the Enterprise Accounting Guidelines in order to regulate and strengthen the consolidated supervision of banks and their subordinate organizations and guard against financial risks.
第一条 为规范和加强对银行及其附属机构的并表监管，防范金融风险，根据《中华人民共和国银行业监督管理法》、《中华人民共和国商业银行法》等有关法律法规，并参照《企业会计准则》制定本指引。
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