These Procedures aim to regulate the pilot projects for securitization of credit assets, protect the lawful rights and interests of investors and relevant parties, improve the circulation of credit assets, and increase the types of securities projects.
Issued: March 28 2005Effective: July 1 2005Main contents: The Circular is divided into six sections covering: the levy of income tax on the stock options…
Promulgated: March 25 2005Effective: April 1 2005Applicability: When compiling such information disclosure documents as funds' earnings announcement, ad…
Issued: April 29 2005Effective: as of date of issueMain contents: The Circular addresses the issues relevant to the separation of equity ownership and…
Promulgated: May 11 2005Effective: June 15 2005Interpreting authority: People's Bank of ChinaApplicability: The term 'bond forward transaction' (hereafter,…
Issued: May 20 2005Effective: as of date of issueInterpreting authority: Shenzhen Stock ExchangeMain contents: The Shenzhen Stock Exchange shall carry…
Promulgated: May 11 2005Effective: June 1 2005Applicability: The term 'asset valuation institutions' refers to lawfully established social intermediaries…
National LegislationACCOUNTINGAccounting Treatment Concerning the Pilot Projects for Securitization of Credit Assets Provisions信贷资产证券化试点会计处理规定L3100/05.05.16…
Promulgated: April 20 2005Effective: as of date of promulgationInterpreting authority: People's Bank of China and China Banking Regulatory CommissionMain…
Issued: April 29 2005Main contents: In 2001, the State Council approved to permit financial asset management companies to absorb foreign capital to participate…