Banking and Finance Laws

• Ministry of Finance, Enterprise Accounting Guidelines - Leasing

  财政部企业会计准则 －租赁

  Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "leasing"means an agreement to transfer the use rights…

  February 28, 2001

• Ministry of Finance, Enterprise Accounting Guidelines - Debt Restructuring (Revised)

  财政部企业会计准则 －债务重组（修订）

  Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "Debt restructuring" means the modification of the…

  February 28, 2001

• Ministry of Finance, Enterprise Accounting Guidelines - Intangible Assets

  财政部企业会计准则 －无形资产

  Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "intangible assets" means long-term non-monetary assets…

  February 28, 2001

• China Securities Regulatory Commission and Ministry of Finance, Administration of Temporary Licences for the Auditing of Listed Finance-type Companies by Accounting Firms from Outside China Measures

  中国证券监督管理委员会、财政部境外会计师事务所执行金融类上市公司审计业务临时许可证管理办法

  Issued: January 12 2001Effective: as of date of issueInterpreting authority: China Securities Regulatory Commission and Ministry of FinanceMain contents:…

  February 28, 2001

• Ministry of Finance, Enterprise Accounting Guidelines - Cash Flow Statement (Revised)

  财政部企业会计准则 －现金流量表（修订）

  Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of the Guidelines, "Cash" includes cash equivalents, which mean short-term…

  February 28, 2001

• State Administration for Industry and Commerce, Supervision and Administration of Auctions Tentative Measures

  国家工商行政管理局拍卖监督管理暂行办法

  Promulgated: February 15 2001Effective: March 1 2001Main contents: Pursuant to the Measures, a county or higher level administration for industry and commerce…

  February 28, 2001

• People's Bank of China, Administration of Off-book Business Risk by Commercial Banks Guidelines

  中国人民银行商业银行表外业务风险管理指引

  Issued: November 9 2000Effective: as of date of issueInterpreting authority: People's Bank of ChinaApplicability: The Guidelines apply to Chinese commercial…

  January 31, 2001

• Ministry of Finance, Issue of the «Consolidated Accounting Statements (Insurance Enterprises) for the Year 2000» Circular

  财政部关于下发《2000年度汇总会计报表(保险企业类)》的通知

  Issued: September 21 2000Applicability: The Circular applies to wholly State-owned or State controlled insurance companies or security companies, as well…

  January 31, 2001

• State Council, Several Policy Measures for Opening up Western China Circular

  国务院关于实施西部大开发若干政策措施的通知

  Issued: October 26 2000Effective: 1 January 2001 for ten yearsMain contents: Part One of the Circular states the principles on which the policy measures…

  January 31, 2001

• Ministry of Finance, Issue of the «Consolidated Accounting Statements (Financial Enterprises) for the Year 2000» Circular

  财政部关于下发《2000年度汇总会计报表(金融企业类)》的通知

  Issued: October 27 2000Applicability: The Circular applies to State policy banks, wholly State-owned banks, State controlled commercial banks and all types…

  January 31, 2001