Answers to Questions Concerning the Implementation of Financial Enterprises Accounting Systems by Financial Enterprises

金融企业实施《金融企业会计制度》有关问题解答

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2003] No. 6

Promulgating Date: 03/05/2003

Effective Date: 01/01/2002

Revision History: This document has been declared repealed pursuant to the Decision of the Ministry of Finance on Announcing the Catalog of Regulations and Normative Documents on Finance to be Repealed or Ineffective (Batch Ⅺ) promulgated on February 21, 2011.

颁布机关: 财政部

文   号: 财会[2003]6号

颁布时间: 03/05/2003

实施时间: 01/01/2002

修订记录: 根据2011年2月21日发布的《财政部关于公布废止和失效的财政规章和规范性文件目录（第十一批）的决定》，此文件被宣布废止。

1. Question: pursuant to the Accounting Systems of Financial Enterprises, medium and long-term loans extended by financial enterprises shall be calculated according to accrued loans and non-accrued loans respectively. Should short-term loans also be calculated in line with accrued loans and non-accrued loans respectively?

Answer: loans extended by financial enterprises, whether it be short-term or medium and long-term loans, shall be calculated in line with accrued loans and non-accrued loans respectively. When accrued loans of financial enterprises are converted into non-accrued loans, interest income and interest receivable of such loans originally recorded shall be offset, and registered off-balance-sheet for future reference. The received repayments of non-accrued loans shall be used to offset the loan principal first; after the full recovery of loan principal, the surplus can be determined as the interest income in the current period.

    一、问:根据《金融企业会计制度》规定,对金融企业发放的中长期贷款应当按照应计贷款与非应计贷款分别核算。对于短期贷款,是否也应遵循应计贷款与非应计贷款分别核算的原则?答:金融企业发放的贷款,无论是短期贷款还是中长期贷款,都应当遵循应计贷款与非应计贷款分别核算的原则。当金融企业的应计贷款转为非应计贷款时,应将该笔贷款原已入账的利息收入和应收利息予以冲销,同时在表外进行备查登记。收到非应计贷款的有关还款时,应先冲减贷款本金;待本金全部收回后,如有余额再确认为当期利息收入。

2. Question: In what order should financial enterprises distribute profits? How are the bases of withdrawing statutory surplus reserves and statutory public welfare funds determined?

Answer: According to the Accounting Systems of Financial Enterprises, net profits of financial enterprises in the current year plus undistributed profits at the beginning of the year (or minus uncovered losses at the beginning of the previous year) and other inward transfer shall be regarded as distributable profits and distributed accordingly. When distributing profits, financial enterprises shall withdraw statutory surplus reserves and statutory public welfare funds pursuant to relevant provisions of the Company Law. After withdrawing statutory surplus reserves and statutory public welfare funds, financial enterprises engaged in the business of deposit and loans, insurance, securities and credit investment shall withdraw, pursuant to prescribed proportions, general reserves, gross reserves, general risk reserves and credit compensation reserves. After the aforesaid distribution, the balance of realized net profits can be distributed to shareholders or used for the withdrawal of optional surplus reserves.

According to the Company Law, when distributing after-tax profits of the current year, companies shall withdraw 10% of said profits as part of statutory reserve funds and 5%-10% as part of statutory public welfare funds. When withdrawing statutory reserve funds or public welfare funds, financial enterprises shall withdraw according to a certain proportion of after-tax profits (net profits realized in the current period) instead of distributable profits in the current period.

    二、问:金融企业进行利润分配的顺序如何?如何确定提取法定盈余公积和法定公益金的基数?

  答:《金融企业会计制度》规定,金融企业当年实现的净利润,加上年初未分配利润(或减去年初未弥补亏损)和其他转入后的余额,作为可供分配的利润,并作相应分配。金融企业进行利润分配时,首先应当按照《公司法》的有关规定提取法定盈余公积和法定公益金。提取法定盈余公积和法定公益金后,从事存贷款业务、保险业务、证券业务和信托投资业务的金融企业,还应当分别按照规定比例提取一般准备、总准备金、一般风险准备和信托赔偿准备。实现的净利润在作上述分配后的余额再分配给股东或提取任意盈余公积。

  《公司法》规定,“公司分配当年税后利润时,应当提取利润的10%列入公司法定公积金,并提取利润的5%?10%列入公司法定公益金。”金融企业在提取法定公积金或公益金时,应按《公司法》的规定,按税后利润(即当期实现的净利润)的一定比例计提,而不应当按当期可供分配的利润计提。

3. Question: Should domestic branches or representative offices of foreign-invested financial enterprises be subject to the Accounting Systems of Financial Enterprises?

Answer: as stipulated in Answers to Questions Concerning the Implementation of "Corporate Accounting Systems" by Foreign-invested Enterprises (Cai Kui [2002] No. 5), foreign-invested financial enterprises shall be subject to the Accounting Systems of Financial Enterprises as of January 1, 2002. Such domestic branches or representative offices of foreign-invested financial enterprises as are engaged in relevant financial businesses shall also be subject to the Accounting Systems of Financial Enterprises as of January 1, 2002, as stipulated by File Cai Kui [2002] No. 5.

    三、问:外商投资金融企业的国内分支机构或者办事处,是否应当执行《金融企业会计制度》?答:财政部下发的《外商投资企业执行〈企业会计制度〉问题解答》(财会〔2002〕5号)规定,外商投资的金融企业,应当自2002年1月1日起执行《金融企业会计制度》。外商投资金融企业的国内分支机构或者办事处,如果从事相关金融业务的,也应当执行财会〔2002〕5号文件规定,自2002年1月1日起执行《金融企业会计制度》。