Interim Measures of Shanghai Municipality for Risk Compensation for Losses Incurred by Commercial Financing Guarantee Institutions from Guaranteed Repayment

上海市商业性融资担保机构担保代偿损失风险补偿暂行办法

 

Promulgating Institution:Shanghai Municipal Finance Bureau

Document Number:Hu Cai Qi [2011] No.94

Promulgating Date:12/31/2011

Effective Date:01/30/2012

 

颁布机关:上海市财政局

文      号:沪财企[2011]94号

颁布时间:12/31/2011

实施时间:01/30/2012

 

Chapter 1: General Provisions

  第一章  总则

  Article 1    With a view to better promoting the healthy development of the financing guarantee industry in Shanghai Municipality, encouraging commercial financing guarantee institutions to make more efforts to support and serve the financing needs of small and medium-sized enterprises (“SME”) and creating a favorable financing environment, these Measures are formulated pursuant to the Implementing Opinions on Promoting High-tech Financial Service Innovation to Facilitate the Development of High-tech Enterprises (Hu Fu Fa [2011] No. 84) printed and distributed by the Shanghai Municipal People’s Government, the Several Opinions on Speeding up the Development of the Financing Guarantee Industry in Shanghai Municipality to Further Support and Serve the Financing Needs of Small and Medium-Sized Enterprises (Hu Fu Ban Fa [2010] No. 31) forwarded by the General Office of the Shanghai Municipal People’s Government and the Interim Administrative Measures of Shanghai Municipality for the Special Financing Guarantee Fund for Small and Medium-Sized Enterprises formulated by the Shanghai Municipal Finance Bureau (Hu Cai Qi [2011] No. 41).

       第一条  为更好促进本市融资性担保行业健康发展,鼓励商业性融资担保机构进一步支持和服务中小企业融资,营造良好的融资环境,根据市政府印发的《关于推动科技金融服务创新促进科技企业发展的实施意见》(沪府发〔2011〕84号)、市政府办公厅转发的《关于本市加快融资性担保行业发展进一步支持和服务本市中小企业融资的若干意见》(沪府办发〔2010〕31号)的有关精神,以及市财政局制定的《上海市中小企业融资担保专项资金管理暂行办法》(沪财企〔2011〕41号)的有关规定,特制定本办法。

  Article 2    For the purpose of these Measures, “losses incurred by financing guarantee institutions (hereinafter referred to as the “Guarantee Institution”) from guaranteed repayment (hereinafter referred to as the “Repayment Loss”)” shall refer to the actual losses of the Guarantee Institutions from the repayment of guaranteed loans in accordance with guarantee contracts when the guaranteed SMEs fail to repay the loans to the banks according to the contracts upon maturity of the loans.

       第二条  本办法所称融资担保机构(以下简称:担保机构)担保代偿损失(以下简称:代偿损失),是指担保机构为中小企业的贷款提供担保后,在贷款到期时,被担保企业未能按合同约定向银行偿还贷款,担保机构依据担保合同代其偿还后所发生的实际损失。

  Article 3    For the purpose of these Measures, “compensation fund for Repayment Losses” shall be borne by the Special Financing Guarantee Fund for SMEs set up by the finance departments at the municipal and district (county) levels.

       第三条  本办法所称代偿损失补偿资金,由市、区(县)两级财政设立的中小企业融资担保专项资金负担。

  Article 4    The Repayment Losses of Guarantee Institutions shall be compensated by following the principles of "encouraging risk control", "making appropriate compensation for losses" and "sharing the funding burden".

       第四条  担保机构代偿损失补偿，按照“鼓励风险控制，损失适当补偿”、“资金共同负担”的原则实施。

   Chapter 2: Recipients and Conditions of Compensation

 第二章  补偿的对象与条件

  Article 5    A Guarantee Institution that applies for compensation for Repayment Losses shall satisfy all of the following conditions:

(1) It was legally registered for establishment in Shanghai Municipality more than two (2) years ago;

(2) It has a sound corporate governance structure and internal organizational structure, and a sound financial management system, and has no unfavorable credit record in the last two (2) years;

(3) It has been accruing, managing and using the risk reserve as required;

(4) The current-year financing guarantee business for new SMEs accounts for more than 70% of its total additional guarantee business of the year; or the current-year new guarantee business of a guarantee liability amount of not more than RMB 10 million per enterprise accounts for more than 70% of its total additional guarantee business of the year or totals more than RMB 300 million;

(5) The current-year new guarantee business amount reaches more than three times its net assets, and the repayment rate is lower than 3%; and

(6) The average annual guarantee fee rate is not more than 50% of the benchmark bank lending rate of the corresponding time period.

       第五条  申请代偿损失补偿资金的担保机构,必须同时符合下列条件:

    (一)在本市依法注册设立二年以上。

    (二)有完善的法人治理机构和内部组织结构,财务管理制度健全,近二年内无不良信用记录。

    (三)已按规定提取和管理使用风险准备金。

    (四)当年新增中小企业融资担保业务额占新增担保业务总额的70%以上;当年新增单户企业担保责任金额1000万元以下(含1000万元,下同)的担保业务占新增担保业务总额70%以上,或当年新增单户企业担保责任金额1000万元以下的担保业务额在3亿元以上。

    (五)当年新增的担保业务额达到净资产3倍以上,且代偿率低于3%。

    (六)平均年担保费率不超过银行同期贷款基准利率的50%。

  Article 6    A project eligible for compensation for Repayment Losses shall satisfy all of the following conditions:

(1) It is in line with national and municipal industry development policies;

(2) There is no affiliation between the guaranteed enterprise and the Guarantee Institution in terms of assets;

(3) The project's guarantee liability amount is not more than RMB 10 million, and is not more than 10% of the net assets of the Guarantee Institution;

(4) The guaranteed project has been approved by the finance department of the district or county where the guaranteed enterprise is located (or of its tax registration place); and

(5) The project satisfies the relevant conditions for recognition of asset losses as specified in the Notice on Pre-tax Deduction Policies for Losses of Corporate Assets of the Ministry of Finance and the State Administration of Taxation (Cai Shui [2011] No. 57).

       第六条  申请代偿损失补偿的项目，必须同时符合以下条件:

    （一）符合国家及本市产业发展政策的要求。

    （二）被担保企业与担保机构之间没有资产关联关系。

    （三）单个项目担保责任金额在1000万元以下（含1000万元）且不超过担保机构自身净资产的10%。

    （四）担保的项目已征得担保对象所在区县（纳税注册地）财政部门的同意。

    （五）符合财政部、国家税务总局《关于企业资产损失税前扣除政策通知》（财税〔2011〕57号）规定的有关资产损失确认的相关条件。

  Chapter 3: Compensation Application and Processing Procedures

  第三章  补偿的申请及受理程序

  Article 7    The period of March 1 to June 30 each year is the time window for accepting applications for compensation for previous-year Repayment Losses.

       第七条  每年3月1日至6月30日为上年度代偿损失补偿申请受理期限。

  Article 8    A Guarantee Institution shall submit the following materials to apply for compensation for Repayment Losses:

(1) A written application for compensation for Repayment Losses, and photocopies of its industrial and commercial business license and tax registration certificate;

(2) The guarantee agreement, principal guarantee contract and contract performance proofs;

(3) Documents related to the investigation, evaluation and review of the guarantee;

(4) Materials related to the counter guarantee agreement and risk control measures;

(5) Photocopies of the bank repayment notice and the repayment certificate of the Guarantee Institution;

(6) Description of the recourse taken against the repaid debts and the results;

(7) Notice of the court judgment;

(8) Its previous-year financial statements and information of the risk reserve account that are issued by an authorized intermediary; and

(9) Other required materials.

       第八条  担保机构申请代偿损失补偿必须提交如下材料:

    (一)代偿损失补偿申请书及工商营业执照、税务登记证复印件。

    (二)担保协议、担保主合同及履行凭证。

    (三)担保调查、评估、审核的相关文件。

    (四)反担保协议和风险控制措施相关材料。

    (五)银行代偿通知书及担保机构代偿凭证复印件。

    (六)代偿债务追偿措施和结果说明资料。

    (七)法院裁决通知书。

    (八)由认可的中介机构出具的上年度财务报表、风险准备金账户情况。

    (九)其他需提交的材料。

  Article 9    The application of a Guarantee Institution for compensation for Repayment Losses shall be processed in accordance with the following procedures:

(1) The Guarantee Institution shall make an application and submit relevant materials to the finance bureau of the district (county) in the tax registration place of the guaranteed project (entity);

(2) The finance bureau of the said district (county) shall review whether the application for compensation is in compliance with the provisions on the eligibility and conditions as specified in these Measures;

(3) The finance bureau of the said district (county) shall investigate the repayment circumstances and reasons if the application meets relevant requirements, and shall submit preliminary review opinions to the Shanghai Municipal Finance Bureau;

(4) The Shanghai Municipal Finance Bureau shall examine the preliminary review opinions submitted by the finance bureau of the said district (county), and verify and determine the compensation amount and the proportion to be borne by the finance departments at the municipal and the district (county) level respectively;

(5) The Shanghai Municipal Finance Bureau shall disburse the compensation fund borne by the municipal finance to the finance bureau of the said district (county); and

(6) The finance bureau of the said district (county) shall disburse the compensation fund from the finance departments at the municipal level and the district (county) level to the Guarantee Institution according to the amount verified and determined by the Shanghai Municipal Finance Bureau.

       第九条  代偿损失补偿申请受理程序:

    （一）担保机构向担保代偿项目（单位）税务登记所在地的区（县）财政局提出申请并提交相关资料。

    （二）区（县）财政局审核补偿申请是否符合本办法有关资格、条件的规定。

    （三）区（县）财政局对符合条件的申请进行代偿情况和原因调查并提出初审意见报市财政局。

    （四）市财政局对区县提出的初审意见进行审核并核定补偿金额、市和区（县）两级财政各自负担的比例。

    （五）市财政局将核定的应由市级财政负担的补偿资金拨付至相关区（县）财政局。

    （六）区（县）财政局根据市财政局核定的补偿金额，将市、区（县）两级财政补偿资金拨付至相关担保机构。

  Chapter 4: Calculation and Sharing Ratio of Compensation

  第四章  补偿额的计算与分担比例

  Article 10    The calculation of the amount of compensation for Repayment Losses shall be reviewed and determined based on the Repayment Losses from a guaranteed project, the guarantee scale of the affected Guarantee Institutions, the funding support already obtained from the Central and local finance, and other specific circumstances.

(1) Where the Guarantee Institution’s amount of new SME guarantee business reaches three (3) to five (5) times (exclusive) its net assets, and it still fails to fully cover the Repayment Losses in spite of various types of special financing guarantee subsidies from the Central and local finance, the Guarantee Institution may be compensated at 20% to 30% of its actual Repayment Losses from the guaranteed project;

(2) Where the Guarantee Institution’s amount of new SME guarantee business is five (5) times or more of its net assets, and it still suffers considerable losses in spite of various types of special financing guarantee subsidies from the Central and local finance, the Guarantee Institution may be compensated at 30% to 40% of its actual Repayment Losses from the guaranteed project; or

(3) Where the guaranteed enterprise is a high-tech SME in Shanghai Zhangjiang Hi-tech Industrial Development Zone, Shanghai Zizhu National Hi-tech Industrial Development Zone, Shanghai Yangpu National Innovative Pilot Urban District or other similar areas and the Guarantee Institution satisfies the conditions as mentioned in Item (1) hereof, the compensation ratio may be raised to 40% to 50%; if the Guarantee Institution satisfies the conditions as mentioned in Item (2) hereof, the compensation ratio may be raised to 50% to 60%.

Formulas for calculating the amount of compensation for Repayment Losses are as follows:

Amount of compensation for Repayment Losses = Actual amount of Repayment Losses × Compensation ratio

Actual amount of Repayment Losses = Guaranteed repayment amount – Amount recovered through judicial proceedings and other means – Amount of various types of special financing guarantee subsidies from the Central and local finance

       第十条  代偿损失补偿额的计算将根据担保项目代偿损失,以及担保机构担保规模、已取得中央财政和地方财政资金支持等具体情况审核确定。

    (一)对担保机构当年新增中小企业担保业务额达到净资产的3-5倍(不含5倍),且其在已取得的中央财政和地方财政各类融资担保专项补助后,仍不足以弥补代偿损失的,可按其担保项目代偿实际损失的20%-30%进行补偿。

    (二)对担保机构当年新增中小企业担保业务额达到净资产的5倍(含5倍)以上,且其在已取得的中央财政和地方财政各类融资担保专项补助后,仍有较大损失的,则可按其担保项目代偿实际损失的30%-40%进行补偿。

    (三)对担保对象属上海张江高新技术产业开发区、上海紫竹国家高新技术产业开发区、上海杨浦国家创新型试点城区等区域内的科技型中小企业、高新技术企业,如担保机构又同时符合上述第(一)款有关条件的,补偿比例可提高至40%-50%;如担保机构又同时符合上述第(二)款有关条件的,补偿比例可提高至50%-60%。

    代偿损失补偿额的计算公式:

    代偿损失补偿额=代偿实际损失额×补偿比例

    代偿实际损失额=担保代偿额-通过司法诉讼程序和其他途径已追回的金额-已取得的中央财政和地方财政各类融资担保专项补贴资金

  Article 11    The abovementioned amount of compensation for Repayment Losses shall be shared by the Special Financing Guarantee Fund for SMEs at the municipal and the district (county) levels under the principle of territory-based administration of guaranteed SMEs. The specific share ratios are as follows: Where the guaranteed SMEs are high-tech enterprises, the amount of compensation shall be borne by the municipal finance and the district (county) finance at the ratio of 6:4; where the guaranteed SMEs are general enterprises, the amount of compensation shall be borne by the municipal finance and the district (county) finance at the ratio of 5:5.

       第十一条  上述担保损失补偿额，按中小企业融资担保对象属地化原则，由市、区（县）两级中小企业融资担保专项资金共同分担。具体分担比例:担保对象属高新技术企业的，市与区（县）按6:4比例分担;担保对象属一般企业的，市与区（县）按5:5比例分担。

Chapter 5: Utilization and Regulation of the Compensation Fund

    第五章  补偿资金的使用和监管

  Article 12    Compensation funds for Repayment Losses received by Guarantee Institutions shall be used to supplement their risk reserves, and may not be diverted for other purposes.

       第十二条  担保机构收到的担保代偿损失补偿资金应充实担保机构的风险准备金,不得移作他用。

  Article 13    Guarantee Institutions that have received compensation funds for Repayment Losses shall properly keep the original bills and certificates in accordance with relevant financial provisions, and consciously accept the supervision and audit by finance departments and audit offices. Finance authorities at the municipal level and those at the district(county) level may engage third parties to conduct special audit of the business and financial conditions of the Guarantee Institutions, in which case the Guarantee Institutions shall provide cooperation.

       第十三条  获得担保代偿损失补偿资金的担保机构,应按有关财务规定妥善保存相关原始票据及凭证,自觉接受财政部门和审计部门的监督和审计。市、区(县)财政部门可委托第三方机构对有关担保机构的业务及财务状况进行专项审计,担保机构应予以配合。

  Article 14    Once certain Guarantee Institutions are verified to have practiced fraud or colluded with the guaranteed enterprises to make fraudulent claims for compensation, the finance departments at the municipal and the district (county) levels shall recover the disbursed compensation funds and impose punishments thereon in accordance with the Regulations on Punishments and Sanctions against Finance-related Illegalities (Order of the State Council No. 427).

       第十四条  担保机构弄虚作假，或与被担保企业合谋骗取补偿资金的，一经查实，市、区（县）两级财政部门将收回已拨付的补偿资金，并按照《财政违法行为处罚处分条例》（国务院令第427号）的相关规定进行处理。

    Chapter 6: Supplementary Provisions

第六章  附则

  Article 15    These Measures shall be interpreted by the Shanghai Municipal Finance Bureau.

       第十五条  本办法由上海市财政局解释。

  Article 16    These Measures shall come into effect thirty (30) days after promulgation, and shall be effective for two (2) years.

       第十六条  本办法自发布之日起30日后施行,有效期2年。