Guidelines for the Application of Internal Control in Enterprises No. 12 - Guarantee

企业内部控制应用指引第12号——担保业务

 

Promulgating Institution: Ministry of Finance; China Securities Regulatory Commission; National Auditing Office; China Banking Regulatory Commission; China Insurance Regulatory Commission

Document Number: Cai Kuai [2010] No. 11

Promulgating Date: 04/15/2010

Effective Date: 04/15/2010

颁布机关: 财政部; 中国证券监督管理委员会; 审计署; 中国银行业监督管理委员会; 中国保险监督管理委员会

文   号: 财会[2010]11号

颁布时间: 04/15/2010

实施时间: 04/15/2010

 

Chapter 1: General Provisions

第一章 总 则

 Article 1  With a view to strengthening the management of guarantee business by enterprises, and guarding against guarantee risks, these Guidelines are formulated pursuant to the Guaranty Law of the People's Republic of China, other relevant laws and regulations, and the Basic Norms for the Internal Control of Enterprises.

   第一条 为了加强企业担保业务管理，防范担保业务风险，根据《中华人民共和国担保法》等有关法律法规和《企业内部控制基本规范》，制定本指引。

 Article 2  For the purpose of these Guidelines, guarantee shall refer to the act whereby an enterprise, as the guarantor, agrees with a creditor in accordance with the principles of fairness, voluntariness and mutual benefits, that it shall bear the corresponding legal liabilities in accordance with the legal provisions and contractual agreements in the event that the debtor defaults.

   第二条 本指引所称担保，是指企业作为担保人按照公平、自愿、互利的原则与债权人约定，当债务人不履行债务时，依照法律规定和合同协议承担相应法律责任的行为。

 Article 3  An enterprise shall, at least, pay attention to the following risks in providing guarantee:

(1) The risks of the failure to thoroughly investigate the credit standing of the applicant or to conduct rigorous examination and approval, or the risks of ultra vires examination and approval, which may lead to improper guarantee decision-making or make the enterprise a victim of fraud;

(2) The risks of the failure to conduct effective monitoring of the financial difficulties or struggling operations of the guaranteed party and to take proper countermeasures, which may cause the enterprise to assume legal liabilities; and

(3) The risks of irregularities in the guarantee process, which may drag handling officers, examination and approval personnel, and other relevant personnel into lawsuits or damage the interests of the enterprise.

   第三条 企业办理担保业务至少应当关注下列风险：

  （一）对担保申请人的资信状况调查不深，审批不严或越权审批，可能导致企业担保决策失误或遭受欺诈。

  （二）对被担保人出现财务困难或经营陷入困境等状况监控不力，应对措施不当，可能导致企业承担法律责任。

  （三）担保过程中存在舞弊行为，可能导致经办审批等相关人员涉案或企业利益受损。

 Article 4  An enterprise shall formulate and improve guarantee policies and relevant management systems in accordance with the law, specify the guarantee recipients, the scope, manner, conditions, procedures and thresholds of guarantee, as well as prohibitions on guarantee, standardize the workflow of such aspects as investigation and assessment, examination and approval, and guarantee provision, provide guarantee in accordance with the policies, systems and processes, inspect the implementation of guarantee policies and the implementation effects on a regular basis, and effectively guard against guarantee risks.

   第四条 企业应当依法制定和完善担保业务政策及相关管理制度，明确担保的对象、范围、方式、条件、程序、担保限额和禁止担保等事项，规范调查评估、审核批准、担保执行等环节的工作流程，按照政策、制度、流程办理担保业务，定期检查担保政策的执行情况及效果，切实防范担保业务风险。

Chapter 2: Investigation, Assessment and Examination and Approval

第二章 调查评估与审批

 Article 5  An enterprise shall designate relevant departments to be responsible for guarantee operations, conduct credit investigation and risk assessment of applicants, and issue written reports on assessment results. The enterprise may entrust intermediaries with such credit investigation and risk assessment.

The enterprise shall focus on the following issues in the credit investigation and risk assessment of an applicant:

(1) Whether the guarantee is in compliance with the laws and regulations of the State, the guarantee policies of the enterprise, and other relevant requirements;

(2) The applicant's credit standing, generally including: the basic information, asset quality, operating conditions, solvency, profitability, credit rating, industry prospects, etc.;

(3) The conditions of the assets provided by the applicant and a third party in exchange for the guarantee and the ownership thereof; and

(4) Where the enterprise requires the applicant to provide counter-guarantee, it shall also assess the conditions of assets related to the counter-guarantee.

   第五条 企业应当指定相关部门负责办理担保业务，对担保申请人进行资信调查和风险评估，评估结果应出具书面报告。企业也可委托中介机构对担保业务进行资信调查和风险评估工作。

  企业在对担保申请人进行资信调查和风险评估时，应当重点关注以下事项：

  （一）担保业务是否符合国家法律法规和本企业担保政策等相关要求。

  （二）担保申请人的资信状况，一般包括：基本情况、资产质量、经营情况、偿债能力、盈利水平、信用程度、行业前景等。

  （三）担保申请人用于担保和第三方担保的资产状况及其权利归属。

  （四）企业要求担保申请人提供反担保的，还应当对与反担保有关的资产状况进行评估。

 Article 6  An enterprise shall not provide guarantee for an applicant under any of the following circumstances:

(1) Where the guarantee project is not in compliance with the laws and regulations of the State, or the guarantee policies of the enterprise;

(2) Where the applicant has entered the reorganization, trusteeship, merger or bankruptcy liquidation proceedings;

(3) Where the financial position of the applicant deteriorates, or the applicant is insolvent or under chaotic management, or facing high operating risks;

(4) Where the applicant is faced with lawsuits due to material economic disputes with other enterprises and may assume huge amount of compensation; or

(5) Where the applicant has had guarantee disputes with the enterprise which have not yet been properly resolved, or the applicant is unable to pay the guarantee fees in full and on time.

   第六条 企业对担保申请人出现以下情形之一的，不得提供担保：

  （一）担保项目不符合国家法律法规和本企业担保政策的。

  （二）已进入重组、托管、兼并或破产清算程序的。

  （三）财务状况恶化、资不抵债、管理混乱、经营风险较大的。

  （四）与其他企业存在较大经济纠纷，面临法律诉讼且可能承担较大赔偿责任的。

  （五）与本企业已经发生过担保纠纷且仍未妥善解决的，或不能及时足额交纳担保费用的。

 Article 7  An enterprise shall establish a guarantee authorization and examination and approval system to specify the way of authorization and approval, the authority, procedures, liabilities and control measures related to guarantee operations, and shall conduct examination and approval within the scope authorized. The enterprise is not allowed to conduct ultra vires examination and approval. Major guarantees shall be reported to the board of directors or a similar governing body for approval.

Handling personnel shall conduct guarantee operations within the scope of responsibility and in accordance with the approval opinions issued by examination and approval personnel, and shall refuse to handle guarantees examined and approved by examination and approval personnel beyond their scope of authority.

   第七条 企业应当建立担保授权和审批制度，规定担保业务的授权批准方式、权限、程序、责任和相关控制措施，在授权范围内进行审批，不得超越权限审批。重大担保业务，应当报经董事会或类似权力机构批准。

  经办人员应当在职责范围内，按照审批人员的批准意见办理担保业务。对于审批人超越权限审批的担保业务，经办人员应当拒绝办理。

 Article 8  An enterprise shall take legitimate and effective measures to strengthen the uniform monitoring of the guarantee business of its subsidiaries. Internal departments of the enterprise shall not handle guarantee operations without authorization.

Where the enterprise is to provide guarantee for its affiliated parties, persons with economic interests in, or being close relatives to, the affiliated parties shall abstain from assessment and examination and approval.

Where the enterprise is to provide guarantee for overseas enterprises, it shall comply with the provisions on foreign exchange administration, and pay attention to the political, economic, legal and other factors of the countries of domicile of the guaranteed parties.

   第八条 企业应当采取合法有效的措施加强对子公司担保业务的统一监控。企业内设机构未经授权不得办理担保业务。

  企业为关联方提供担保的，与关联方存在经济利益或近亲属关系的有关人员在评估与审批环节应当回避。

  对境外企业进行担保的，应当遵守外汇管理规定，并关注被担保人所在国家的政治、经济、法律等因素。

 Article 9  Where a guaranteed party requests to change the guarantee matters, the enterprise concerned shall go through the investigation, assessment and examination and approval procedures anew.

   第九条 被担保人要求变更担保事项的，企业应当重新履行调查评估与审批程序。

Chapter 3: Execution and Monitoring

第三章 执行与监控

 Article 10  An enterprise shall enter into a guarantee contract based on the guarantee business that has been examined and approved. The guarantee contract shall specify the rights and obligations of the guaranteed party, the liabilities for breach of contract and other related contents, and shall require the guaranteed party to provide regular financial reports and relevant information, and to give timely updates of the information on the execution of guarantee matters.

Where the guarantee applicant applies for guarantee with multiple parties, the enterprise shall explicitly state in the guarantee contract the portion guaranteed by the enterprise and the corresponding liabilities.

   第十条 企业应当根据审核批准的担保业务订立担保合同。担保合同应明确被担保人的权利、义务、违约责任等相关内容，并要求被担保人定期提供财务报告与有关资料，及时通报担保事项的实施情况。

  担保申请人同时向多方申请担保的，企业应当在担保合同中明确约定本企业的担保份额和相应的责任。

 Article 11  The guarantee handling department of an enterprise shall strengthen the routine management of guarantee contracts, conduct regular monitoring of the operations and financial position of the guaranteed parties, track and supervise the performance thereof, and gain understanding of the execution of guarantee projects, the use of funds, the repayment of loans, financial operations, risks, etc., to ensure the effective performance of the guarantee contracts.

During the performance of a guarantee contract, if unusual circumstances occur to the guaranteed party, the guarantee handling department shall promptly report and properly address the abnormalities.

Where the guaranteed party fails to repay debts in accordance with a legally binding contract or to fulfill the obligations thereunder, the enterprise shall perform the obligations as a guarantor under the guarantee contract, and claim the right of recourse against the guaranteed party at the same time.

   第十一条 企业担保经办部门应当加强担保合同的日常管理，定期监测被担保人的经营情况和财务状况，对被担保人进行跟踪和监督，了解担保项目的执行、资金的使用、贷款的归还、财务运行及风险等情况，确保担保合同有效履行。

  担保合同履行过程中，如果被担保人出现异常情况，应当及时报告，妥善处理。

  对于被担保人未按有法律效力的合同条款偿付债务或履行相关合同项下的义务的，企业应当按照担保合同履行义务，同时主张对被担保人的追索权。

 Article 12  An enterprise shall strengthen the control of the accounting system related to guarantee operations, collect guarantee fees in full and on time, and establish accounting books of guarantee matters to record in detail the guaranteed parties, the amount and term of guarantees, mortgaged or pledged articles or rights, and other relevant matters.

The financial and accounting department of the enterprise shall collect and analyze audited financial reports and other relevant information of the guaranteed parties during the guarantee period, pay continuous attention to the financial position, operating results, cash flow and performance of the guarantee contracts of the guaranteed parties, and actively cooperate with the guarantee handling department in guarding against guarantee risks.

Where a guaranteed party experiences deteriorating financial position, becomes insolvent, or enters the bankruptcy liquidation proceedings, the enterprise shall ascertain the estimated liabilities and losses in a reasonable manner in accordance with the uniform accounting standards of the State.

   第十二条 企业应当加强对担保业务的会计系统控制，及时足额收取担保费用，建立担保事项台账，详细记录担保对象、金额、期限、用于抵押和质押的物品或权利以及其他有关事项。

  企业财会部门应当及时收集、分析被担保人担保期内经审计的财务报告等相关资料，持续关注被担保人的财务状况、经营成果、现金流量以及担保合同的履行情况，积极配合担保经办部门防范担保业务风险。

  对于被担保人出现财务状况恶化、资不抵债、破产清算等情形的，企业应当根据国家统一的会计准则制度规定，合理确认预计负债和损失。

 Article 13  An enterprise shall strengthen the management of property as counter-guarantee, properly keep the title certificates provided by the guaranteed parties as counter-guarantees, conduct regular verification of the existence conditions and value of such property, and promptly address the issues uncovered, so as to ensure the security and integrity of the property provided as counter-guarantees.

   第十三条 企业应当加强对反担保财产的管理，妥善保管被担保人用于反担保的权利凭证，定期核实财产的存续状况和价值，发现问题及时处理，确保反担保财产安全完整。

 Article 14  An enterprise shall establish a guarantee accountability system, and strictly hold accountable the departments and personnel that make major errors in guarantee decision-making, fail to go through the collective examination and approval process, or fail to manage guarantee operations as required.

   第十四条 企业应当建立担保业务责任追究制度，对在担保中出现重大决策失误、未履行集体审批程序或不按规定管理担保业务的部门及人员，应当严格追究相应的责任。

 Article 15  An enterprise shall conduct a thorough checking of the property and title certificates used as guarantee upon expiry of the guarantee contracts, and terminate the guarantee relationship in a timely manner in accordance with the contractual agreements.

The enterprise shall properly keep guarantee contracts, the master contracts, counter-guarantee letters or counter-guarantee contracts related thereto, the mortgaged or pledged title certificates, and relevant raw data, so as to effectively make sure the availability of complete archives of the guarantee operation.

   第十五条 企业应当在担保合同到期时，全面清查用于担保的财产、权利凭证，按照合同约定及时终止担保关系。

  企业应当妥善保管担保合同、与担保合同相关的主合同、反担保函或反担保合同，以及抵押、质押的权利凭证和有关原始资料，切实做到担保业务档案完整无缺。