Notice of the Ministry of Finance on Printing and Distributing the Requirements for the Presentation of Financial Statements of Insurance Asset Management Companies

财政部关于印发《保险资产管理公司财务报表列报要求》的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Ban Hui [2008] No.3

Promulgating Date: 04/10/2008

Effective Date: 04/10/2008

颁布机关: 财政部

文   号: 财办会[2008]3号

颁布时间: 04/10/2008

实施时间: 04/10/2008

To the financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan, the relevant ministries and commissions under the State Council, the offices of relevant institutions directly under the State Council, the Financial Bureau of Xinjiang Production and Construction Corps, and the relevant financial institutions:

  各省、自治区、直辖市、计划单列市财政厅(局),国务院有关部委、有关直属机构办公厅(室),新疆生产建设兵团财务局,有关金融机构:

With a view to standardizing the disclosure of accounting information of insurance asset management companies and providing the users of accounting information with the useful information for decision making, in accordance with the relevant State laws and regulations such as the Accounting Law of the People’s Republic of China and the Accounting Standards for Enterprises--Basic Standards, we formulate the Requirements for the Presentation of Financial Statements of Insurance Asset Management Companies and hereby distribute the same to you.

  为了规范保险资产管理公司会计信息披露,向会计信息使用者提供决策有用的信息,根据《中华人民共和国会计法》和《企业会计准则--基本准则》等国家有关法律法规,我部制定了《保险资产管理公司财务报表列报要求》,现予印发。

Please provide feedback promptly if meeting any problem during the implementation.

  执行中有何问题,请及时反馈。

Appendix: Requirements for the Presentation of Financial Statements of Insurance Asset Management Companies (omitted)

附件:保险资产管理公司财务报表列报要求（略）