Interim Measures for the Supervision and Administration of State-Owned Asset Evaluation of Financial Enterprises

金融企业国有资产评估监督管理暂行办法

 

Promulgating Institution: Ministry of Finance

Document Number: Order No. 47 of the Ministry of Finance

Promulgating Date: 10/12/2007

Effective Date: 01/01/2008

 

颁布机关: 财政部

文      号: 财政部令第47号

颁布时间:10/12/2007

实施时间: 01/01/2008

 

Chapter 1: General Provisions

    第一章  总则

  Article 1   In order to strengthen the supervision and administration of State-owned asset evaluation of financial enterprises, to regulate evaluation of the State-owned assets of financial enterprises, and protect lawful rights and interests of the owners of State-owned assets, these Measures are formulated in accordance with relevant laws, administrative regulations, and the State Council's provisions.

       第一条  为了加强对金融企业国有资产评估的监督管理,规范金融企业国有资产评估行为,维护国有资产所有者合法权益,根据有关法律、行政法规和国务院相关规定,制定本办法。

  Article 2    These Measures are applicable to asset evaluation of financial enterprises, financial holding companies, and guarantee companies which are lawfully established in the People's Republic of China and hold State-owned assets (hereinafter referred to as the "Financial Enterprises"). 

If otherwise provided for valuation of disposal of non-performing assets of financial asset management companies, such provisions shall prevail.

       第二条  在中华人民共和国境内依法设立,并占有国有资产的金融企业、金融控股公司、担保公司(以下简称金融企业)的资产评估,适用本办法。

    金融资产管理公司不良资产处置评估另有规定的从其规定。

  Article 3   Financial departments of the people's governments at the county level or above (hereinafter referred to as the "Financial Departments") shall supervise and manage asset evaluation of Financial Enterprises at the same level in accordance with the unified policies and the principle of hierarchical administration. 

Superior financial departments shall instruct and supervise subordinate departments' supervision and management of asset evaluation of Financial Enterprises. 

       第三条  县级以上人民政府财政部门(以下简称财政部门)按照统一政策、分级管理的原则,对本级金融企业资产评估工作进行监督管理。

    上级财政部门对下级财政部门监督管理金融企业资产评估工作进行指导和监督。

  Article 4   Asset evaluation agencies shall evaluate assets in accordance with the relevant laws, regulations, and bylaws as well as asset evaluation standards and practice codes, be responsible for legitimacy, authenticity, and rationality, and assume responsibilities. 

The party who entrusts asset evaluation and the party concerned who provides information shall be responsible for truthfulness, legitimacy, and completeness of the information provided.

       第四条  资产评估机构进行资产评估应当遵守有关法律、法规、部门规章,以及资产评估准则和执业规范,对评估报告的合法性、真实性和合理性负责,并承担责任。

    资产评估委托方和提供资料的相关当事方,应当对所提供资料的真实性、合法性和完整性负责。

  Article 5   Financial Enterprises shall not be allowed to entrust the same intermediary agency to provide asset evaluation, audit and accounting services for the same economic behavior. The relevant responsible person of a Financial Enterprise shall evade his participation in case an interest existing between the intermediary agency and him is likely to affect fair practice of business. 

       第五条  金融企业不得委托同一中介机构对同一经济行为进行资产评估、审计、会计业务服务。金融企业有关负责人与中介机构存在可能影响公正执业的利害关系时，应当予以回避。

Chapter 2: Items for Evaluation

    第二章  评估事项

  Article 6    Under any one of the following circumstances, a Financial Enterprise shall entrust an asset evaluation agency to carry out an asset evaluation: 

(1) The Financial Enterprise is wholly or partially restructured to a limited liability company or joint stock company;

(2) The Financial Enterprise carries out overseas investment with its non-monetary assets; 

(3) The Financial Enterprise is merged, divided, or liquidated; 

(4) Equity proportion of equity interests held by the State-owned shareholder in a non-listed Financial Enterprise changes;

(5) The Financial Enterprise's property rights are transferred; 

(6) The Financial Enterprise's assets are transferred, swapped, or auctioned; 

(7) The Financial Enterprise's creditor's rights are swapped for equity; 

(8) The Financial Enterprise's debts are restructured; 

(9) The Financial Enterprise accepts the mortgage or pledge of non-monetary assets;

(10) The Financial Enterprise disposes of its non-performing assets; 

(11) The Financial Enterprise repays a debt with its non-monetary assets or accepts non-monetary assets for repayment of a debt;

(12) The Financial Enterprise acquires the assets of a non-State-owned enterprise;

(13) The Financial Enterprise accepts a non-State-owned enterprise's non-monetary assets as capital contribution.

       第六条  金融企业有下列情形之一的,应当委托资产评估机构进行资产评估:

    (一)整体或者部分改制为有限责任公司或者股份有限公司的;

    (二)以非货币性资产对外投资的;

    (三)合并、分立、清算的;

    (四)非上市金融企业国有股东股权比例变动的;

    (五)产权转让的;

    (六)资产转让、置换、拍卖的;

    (七)债权转股权的;

    (八)债务重组的;

    (九)接受非货币性资产抵押或者质押的;

    (十)处置不良资产的;

    (十一)以非货币性资产抵债或者接受抵债的;

    (十二)收购非国有单位资产的;

    (十三)接受非国有单位以非货币性资产出资的;

    (十四)确定涉讼资产价值的;

    (十五)法律、行政法规规定的应当进行评估的其他情形。

  Article 7   Under any of the following circumstances, a Financial Enterprise may not be required to carry out asset evaluation for the relevant assets:

(1) Gratuitous allocation and transfer of partial of the assets by an enterprise or its subordinate enterprise, as approved by the people's government at or above the county level or its authorized department; 

(2) Merger of a wholly State-owned enterprise and its subordinate enterprises, or merger of its different subordinate enterprises, or swap, transfer, or gratuitous allocation and transfer of assets or property right;

(3) In the case of occurrence of the same type of economic acts for multiple times, within the validity term of the evaluation report of the same asset, no major change has occurred to the status of asset or the market;

(4) Transfer of circulating equity of listed companies.

       第七条  金融企业有下列情形之一的,对相关的资产可以不进行资产评估:

    (一)县级以上人民政府或者其授权部门批准其所属企业或者企业的部分资产实施无偿划转的;

    (二)国有独资企业与其下属的独资企业之间,或者其下属独资企业之间的合并,以及资产或者产权置换、转让和无偿划转的;

    (三)发生多次同类型的经济行为时,同一资产在评估报告使用有效期内,并且资产、市场状况未发生重大变化的;

    (四)上市公司可流通的股权转让。

  Article 8    Where asset evaluation is required, entrustment shall be carried out according to the following circumstances:

(1) If the evaluation target involved in the economic behavior is the legal person property right of a Financial Enterprise, or if the Financial Enterprise accepts non-State-owned assets, asset evaluation shall be subject to entrustment by the Financial Enterprise; or

(2) If the evaluation target involved in the economic behavior is the right of a capital contributor of a Financial Enterprise, asset evaluation shall be subject to entrustment by the capital contributor or organization at its higher level.

       第八条  需要资产评估时,应当按照下列情况进行委托:

    (一)经济行为涉及的评估对象属于金融企业法人财产权的,或者金融企业接受非国有资产的,资产评估由金融企业委托;

    (二)经济行为涉及的评估对象属于金融企业出资人权利的,资产评估由金融企业出资人或者其上级单位委托。

  Article 9    Asset evaluation report for the economic behavior of a Financial Enterprise shall remain valid for one year as of the base date of evaluation.

       第九条  金融企业有关经济行为的资产评估报告，自评估基准日起1年内有效。

Chapter 3: Verification and Approval, and Record Filing

    第三章  核准和备案

  Article 10   Asset evaluation projects of a Financial Enterprise shall adopt verification and approval system and the record-filing system.

       第十条  金融企业资产评估项目实行核准制和备案制。

  Article 11   Where a Financial Enterprise's following economic behaviors involves asset evaluation, the asset evaluation items shall be approved: 

(1) Restructuring or re-organizing upon approval, intending to become listed domestically or abroad, or establishing an equity/cooperative joint venture with a foreign investor by contributing its non-monetary assets; 

(2) Other economic behaviors which involve change of the property rights of State-owned assets and are approved by a government at the country level or above. 

Asset evaluation of Financial Enterprises under the Central Government shall be verified and approved by the Ministry of Finance while that of the local Financial Enterprises by the Financial Departments at the same level. 

       第十一条  金融企业下列经济行为涉及资产评估的,资产评估项目实行核准:

    (一)经批准进行改组改制、拟在境内或者境外上市、以非货币性资产与外商合资经营或者合作经营的经济行为;

    (二)经县级以上人民政府批准的其他涉及国有资产产权变动的经济行为。

    中央金融企业资产评估项目报财政部核准。地方金融企业资产评估项目报本级财政部门核准。

  Article 12   For asset evaluation items that need to be approved, a Financial Enterprise shall report the following information to the Financial Department before the asset evaluation is carried out: 

(1) Approval of the concerned economic behavior; 

(2) Selection of evaluation reference date; 

(3) Determination of the scope of the asset evaluation; 

(4) Selection of asset evaluation agency; and 

(5) Schedule of the asset evaluation. 

       第十二条  需要核准的资产评估项目,金融企业应当在资产评估前向财政部门报告下列情况:

    (一)相关经济行为的批准情况;

    (二)评估基准日的选择情况;

    (三)资产评估范围的确定情况;

    (四)资产评估机构的选择情况;

    (五)资产评估的进度安排情况。

  Article 13   A Financial Enterprise shall submit the asset evaluation report, issued by an asset evaluation agency, to its superior level by level for examination and approval and shall, within eight months as of the evaluation reference date, file an application to a Financial Department for approval of asset evaluation items.

       第十三条  对资产评估机构出具的评估报告,金融企业应当逐级上报审核,自评估基准日起8个月内向财政部门提出资产评估项目核准申请。

  Article 14   A Financial Enterprise shall submit the following materials to Financial Departments at the time of applying for approval of asset evaluation items: 

(1) Application for approval of asset evaluation items; 

(2) Forms for Approval of Asset Evaluation Items of Financial Enterprises (including basic information of asset evaluation items and asset evaluation results, see Annex 1, one copy for each);

(3) Approval document and implementation plan for the economic behavior corresponding to the asset evaluation purpose; 

(4) Asset evaluation report and its electronic form; and

(5) Audit report if audit is required. 

A Financial Enterprise that intends to become listed abroad or in the Hong Kong Special Administrative Region shall also submit an asset evaluation report that conforms with the relevant provisions. 

       第十四条  金融企业申请资产评估项目核准时,应当向财政部门报送下列材料:

    (一)资产评估项目核准申请文件;

    (二)金融企业资产评估项目核准表(包括:资产评估项目基本情况和资产评估结果,见附件1,一式一份);

    (三)与资产评估目的相对应的经济行为批准文件及实施方案;

    (四)资产评估报告及电子文档;

    (五)按照规定应当进行审计的审计报告。

    拟在境外和香港特别行政区上市的,还应当报送符合相关规定的资产评估报告。

  Article 15   After receiving an application for approval, the Financial Department shall, within five working days, notify the applicant, in a written form at one time of all the contents of the application materials that need to be supplemented or corrected if the application materials are incomplete or do not comply with the statutory forms. If the application materials are complete and comply with the statutory forms or the applicant has supplemented or corrected all materials as required, it shall accept the application.

Whether the application is accepted or refused, Financial Departments shall issue the dated written certification to the applicant (see Annex 2).

       第十五条  财政部门收到核准申请后,对申请材料不齐全或者不符合法定形式的,应当在5个工作日内书面一次性告知申请人需要补正的全部内容。对申请材料齐全、符合法定形式,或者申请人按照要求全部补正申请材料的应当受理。

    受理申请或者不予受理申请,应当向申请人出具注明日期的书面凭证(见附件2)。

  Article 16   After accepting the application, the Financial Department shall examine application materials. If the application materials satisfy the following requirements, it shall organize experts to review the asset evaluation report: 

(1) The economic behavior involved in asset evaluation items has been approved; 

(2) The asset evaluation reference date is selected properly; 

(3) The basis for asset evaluation is selected properly; 

(4) The scope of the asset evaluation complies with that specified in the economic behavior approval document; 

(5) The procedures for the asset evaluation comply with the relevant evaluation rules; 

(6) The period of validity of the asset evaluation report has been indicated clearly; and

(7) The party who entrusts the asset evaluation and the party concerned who provides materials have made a commitment on the truthfulness, legitimacy, and completeness of the asset ownership certificate and other materials provided.

The Financial Department shall, within 20 working days after the application is accepted, make a written decision whether or not to approve the application. If the application is not approved, the reasons for it shall be stated. 

The time needed for organizing experts to review the asset evaluation report shall not be covered in the duration set forth in the preceding paragraph.

       第十六条  财政部门受理申请后,应当对申请材料进行审查。申请材料符合下列要求的,财政部门应当组织专家对资产评估报告进行评审:

    (一)资产评估项目所涉及的经济行为已获得批准;

    (二)资产评估基准日的选择适当;

    (三)资产评估依据适当;

    (四)资产评估范围与经济行为批准文件确定的资产范围一致;

    (五)资产评估程序符合相关评估准则的规定;

    (六)资产评估报告的有效期已明示;

    (七)委托方和提供资料的相关当事方已就所提供的资产权属证明文件及其他资料的真实性、合法性和完整性做出承诺。

    财政部门应当在受理申请后的20个工作日内作出是否予以核准的书面决定。作出不予核准的书面决定的,应当说明理由。

    组织专家评审所需时间不计算在前款规定的期限内。

  Article 17   If an asset evaluation is required for economic behaviors other than those set forth in Paragraph 1 of Article 11 of these Measures, the asset evaluation items shall be filed for record purposes.

       第十七条  除本办法第十一条第一款规定的经济行为以外的其他经济行为,应当进行资产评估的,资产评估项目实行备案。

  Article 18   Asset evaluation items of Financial Enterprises directly under the management of the Central Government shall be reported to the Ministry of Finance for filing. If the total book value of asset evaluation items of subsidiary companies or provincial branches, or offices of financial asset management companies, directly under the management of the Central Government, is not less than RMB 50 million, such asset evaluation items shall be reported for record-filing to the Ministry of Finance upon examination and verification by the Financial Enterprises directly under the management of the Central Government. If the total book value of asset evaluation items of subsidiary companies or provincial branches, or offices of financial asset management companies, directly under the management of the Central Government, for which asset evaluation items are carried out is less than RMB 50 million, or asset evaluation items of subordinate companies or bank's branches at the region (municipality or county) level, shall be reported for record-filing to Financial Enterprises directly under the management of the Central Government.

Filing of asset evaluation items of local Financial Enterprises shall be determined by a Financial Department at the provincial level according to its local actual circumstances.

       第十八条  中央直接管理的金融企业资产评估项目报财政部备案。中央直接管理的金融企业子公司、省级分公司或分行、金融资产管理公司办事处账面资产总额大于或者等于5000万元人民币的资产评估项目,由中央直接管理的金融企业审核后报财政部备案。中央直接管理的金融企业子公司、省级分公司或分行、金融资产管理公司办事处账面资产总额小于5000万元人民币的资产评估项目,以及下属公司、银行地(市、县)级支行的资产评估项目,报中央直接管理的金融企业备案。

    地方金融企业资产评估项目备案,由省级财政部门根据本地区实际情况具体确定。

  Article 19   A Financial Enterprise shall submit the asset evaluation report, issued by an asset evaluation agency, to its superior level by level for examination and approval and shall, within nine months as of the evaluation reference date, apply to a Financial Department (or Financial Enterprise) for record-filing of asset evaluation items.

       第十九条  对资产评估机构出具的评估报告,金融企业应当逐级上报审核,自评估基准日起9个月内向财政部门(或者金融企业)提出资产评估项目备案申请。

  Article 20   A Financial Enterprise shall submit the following materials at the time of applying for record-filing of asset evaluation items: 

(1) Forms for Record-Filing of Asset Evaluation Items of Financial Enterprises (including basic information of the asset evaluation items and asset evaluation results, see Annex 3, in triplicate);

(2) Approval document of the economic behavior corresponding to the asset evaluation purpose; 

(3) Asset evaluation report and its electronic form; and

(4) Audit report if audit is required.

       第二十条  金融企业申请资产评估项目备案时,应当报送下列材料:

    (一)金融企业资产评估项目备案表(包括:资产评估项目基本情况和资产评估结果,见附件3,一式三份);

    (二)与资产评估目的相对应的经济行为批准文件;

    (三)资产评估报告及电子文档;

    (四)按照规定应当进行审计的审计报告。

  Article 21   A Financial Department (or Financial Enterprise) shall, within 20 working days from the date of receipt of the record-filing materials, make a decision whether or not to handle record-filing procedures.

The Financial Department (or Financial Enterprise) shall handle record-filing procedures and return the forms for record-filing of asset evaluation items to the enterprise that owns the assets or the enterprise that submits the materials, if the record-filing materials are complete and satisfy the following requirements: 

(1) The economic behavior involving asset evaluation items has been approved;

(2) The scope of the asset evaluation complies with the scope of assets determined in the  economic behavior approval document;

(3) Asset evaluation procedures comply with the relevant evaluation rules; and

(4) The party who entrusts the asset evaluation and the party concerned who provides materials have made a commitment on the truthfulness, legitimacy, and completeness of the asset ownership certificate and other materials provided.

If record-filing materials are incomplete and do not satisfy the above requirements, the Financial Department (or Financial Enterprise) shall not handle record-filing procedures and shall specify the reasons in writing.

If necessary, the Financial Department (or Financial Enterprise) may organize relevant experts to review the materials. However, the time needed for it shall not be covered in the duration set forth in Paragraph 1 of this Article.

       第二十一条  财政部门(或者金融企业)收到备案材料后,应当在20个工作日内决定是否办理备案手续。

    对材料齐全、符合下列要求的,财政部门(或者金融企业)应当办理备案手续,并将资产评估项目备案表退资产占有企业和报送企业留存:

    (一)资产评估项目所涉及的经济行为已获得批准;

    (二)资产评估范围与经济行为批准文件确定的资产范围一致;

    (三)资产评估程序符合相关评估准则的规定;

    (四)委托方和提供资料的相关当事方已就所提供的资产权属证明文件及其他资料的真实性、合法性和完整性做出承诺。

    对材料不齐全或者不符合上述要求的,财政部门(或者金融企业)不予办理备案手续,并书面说明理由。

    必要时财政部门(或者金融企业)可以组织有关专家进行评审。组织专家评审所需时间不计算在本条第一款规定的期限内。

  Article 22   Where several property right investors are involved, the application for approval or record filing shall be submitted in accordance with the financial subordination relationship of the biggest State-owned shareholder in the Financial Enterprise. If all State-owned shareholders hold the same proportion of shares, one of them may be entrusted to apply for approval or record-filing in accordance with the financial subordination relationship. 

The Financial Enterprise that applies for approval or record-filing shall in a timely manner inform its property right investors about the approval or the record-filing details.

       第二十二条  涉及多个产权投资主体的,按照金融企业国有股最大股东的财务隶属关系申请核准或者备案。国有股东持股比例相等的,经协商可以委托其中一方按照其财务隶属关系申请核准或者备案。

    申请核准或者备案的金融企业应当及时将核准或者备案情况告知产权投资主体。

  Article 23    The approval document for asset evaluation item issued by a Financial Department and the form for record-filing of asset evaluation item filed by a Financial Department (or Financial Enterprise) are requisite materials for going through the procedures for property right registration, equity set-up, and assignment of property rights, etc. by the Financial Enterprise.

       第二十三条  财政部门准予资产评估项目核准文件和经财政部门(或者金融企业)备案的资产评估项目备案表是金融企业办理产权登记、股权设置和产权转让等相关手续的必备材料。

  Article 24   When a Financial Enterprise performs an economic behavior corresponding to the asset evaluation, the result of the asset evaluation approved or filed for reference shall serve as the reference and basis for price fixing. If the difference between a transaction price and the result of asset evaluation is more than 10%, the Financial Enterprise shall report the reason for such difference in writing to the Financial Department (or Financial Enterprise). 

       第二十四条  金融企业发生与资产评估相对应的经济行为时，应当以经核准或者备案的资产评估结果为作价参考依据。当交易价格与资产评估结果相差10%以上时，应当就差异原因向财政部门（或者金融企业）作出书面说明。

Chapter 4: Supervision and Inspection

    第四章  监督检查

  Article 25   A Financial Enterprise shall set up a complete asset evaluation management system, improve archive management, and strengthen statistical analysis. 

       第二十五条  金融企业应当建立健全金融企业资产评估管理工作制度,完善档案管理,加强统计分析工作。

  Article 26   The Financial Department at the provincial level or above shall supervise and inspect the asset evaluation of Financial Enterprises and, if necessary, conduct extended inspection on asset evaluation agencies. 

       第二十六条  省级以上财政部门应当对金融企业资产评估工作进行监督检查,必要时可以对资产评估机构进行延伸检查。

  Article 27    The Financial Department above the provincial level shall report supervision and inspection details regarding previous year's asset evaluation of local the Financial Enterprises, the existing problems, and the solution details to the Ministry of Finance before 31 March of each year.

       第二十七条  省级财政部门应当于每年的3月31日前,将对本地区金融企业上一年度资产评估工作的监督检查情况、存在的问题及处理情况报财政部。

  Article 28   The Financial Department at the provincial level or above shall report problems found in the course of supervision and inspection to the relevant supervision and management departments in a timely manner. 

       第二十八条  省级以上财政部门应当将监督检查中发现的问题，及时向相关监管部门进行通报。

Chapter 5: Penalty Provisions

    第五章  罚则

  Article 29   A Financial Enterprise shall be penalized in accordance with the relevant laws and administrative regulations if it commits any violation of the law in asset evaluation. 

       第二十九条  金融企业在资产评估中有违法行为的,依照有关法律、行政法规的规定处理、处罚。

  Article 30   If a Financial Enterprise violates the relevant provisions of these Measures, the Financial Department shall order it to make corrections within a time limit. In the event of any one of the following circumstances, the Financial Department shall give a warning: 

(1) Asset evaluation required has not been conducted;

(2) The application for approval or record-filing of asset evaluation items which is required has not been made; or

(3) The Financial Enterprise entrusts any agency or personnel that does not have the practice qualification to evaluate assets or entrusts the same intermediary agency to provide asset evaluation, auditing, and accounting services for the same economic behavior.

       第三十条  金融企业违反本办法有关规定,由财政部门责令限期改正。有下列情形之一的,由财政部门给予警告:

    (一)应当进行资产评估而未进行评估的;

    (二)应当申请资产评估项目核准或者备案而未申请的;

    (三)委托没有资产评估执业资格的机构或者人员从事资产评估的,或者委托同一中介机构对同一经济行为进行资产评估、审计、会计业务服务的。

  Article 31   The asset evaluation agencies or personnel that violate the relevant regulations in the course of asset evaluation of a Financial Enterprise shall be dealt with or penalized by a Financial Department at the provincial level or above in accordance with the law.

       第三十一条  资产评估机构或者人员在金融企业资产评估中违反有关规定的,由省级以上财政部门依法进行处理、处罚。

  Article 32   Any personnel of a Financial Department that abuses their power, are derelict in duty, practice favoritism, or reveal trade secrets of a Financial Enterprise shall be imposed with an administrative sanction in accordance with the law, and shall be sent to a judicial authority if their act is alleged to be a criminal offense.

       第三十二条  财政部门工作人员在资产评估监督管理工作中滥用职权、玩忽职守、徇私舞弊，或者泄漏金融企业商业秘密的，依法给予行政处分，涉嫌犯罪的，依法移送司法机关。

Chapter 6: Supplementary Provisions

    第六章  附则

  Article 33    Financial Departments at the provincial level may work out specific implementation measures according to these Measures and their local actual circumstances. 

       第三十三条  省级财政部门可以依照本办法,结合本地区实际情况,制订具体实施办法。

  Article 34   Asset evaluation of enterprises under the headquarters of the People's Bank of China shall be supervised and managed with reference to these Measures.

       第三十四条  对中国人民银行总行所属企业资产评估的监督管理,参照本办法执行。

  Article 35   These Measures shall take effect as of 1 January 2008. 

       第三十五条  本办法自2008年1月1日起施行。

Annexes: 

1. Form for Approval of Asset Evaluation Items of Financial Enterprises (Omitted)

2-1. Notice on Acceptance of the Application for Approving Asset Evaluation Items (Omitted)

2-2. Notice on Refusal of the Application for Approving Asset Evaluation Items (Omitted)

3. Form for Record-Filing of Asset Evaluation Items of Financial Enterprises (Omitted)

   附件：1.金融企业资产评估项目核准表（略）

2－1.受理资产评估项目核准申请通知书（略）

2－2.不予受理资产评估项目核准申请通知书（略）

3.金融企业资产评估项目备案表（略）