Guidelines for the Consolidated Supervision of Banks (Trial Implementation)

银行并表监管指引（试行）

The Guidelines set forth the conditions under which an investee organization of a commercial bank shall be included within the scope of consolidated supervision.

(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。)

Yin Jian Fa [2008] No.5

法释 [2008] 3号

PART ONE: GENERAL PROVISIONS

第一章　总则

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。

Article 2: These Guidelines shall apply

第二条　本指引适用于在中华人民共和国境内依法设立的商业银行及其附属机构（以下统称银行集团）。附属机构是指由银行控制的境内外子银行、非银行金融机构、非金融机构，以及按本指引应当纳入并表范围的其他机构。