中国人民银行离岸银行业务管理办法

人民银行发布[1997]

第一章总则

    第一条为规范银行经营离岸银行业务的行为，根据《中华人民共和国外汇理条例》，特制定本办法。

    第二条本办法所称“银行”是指经国家外汇管理局批准经营外汇业务的中资银行及其分支行。

    第三条本办法所称“离岸银行业务”是指银行吸收非居民的资金，服务于非居民的金融活动。

    第四条本办法所称“非居民”是指在境外（含港、澳、台地区）的自然人、法人（含在境外注册的中国境外投资企业）、政府机构、国际组织及其他经济组织，包括中资金融机构的海外支持机构，但不包括境内机构的境外代表机构和办事机构。

    第五条离岸银行业务经营币种仅限于可自由兑换货币。

    第六条国家外汇管理局及其分局（以下简称“外汇局”）是银行经营离岸银行业务的监管机关，负责离岸银行业务的审批、管理、监督和检查。

    第七条银行应当按照本办法经营离岸银行业务，并参照国际惯例为客户提供服务。

 

第二章离岸银行业务的申请

 

  第八条银行经营离岸银行业务，应当经国家外汇管理局批准，并在批准的业务范围内经营。未经批准，不得擅自经营或者超范围经营离岸银行业务。

   第九条符合下列条件的银行可以申请经营离岸银行业务：

 （一）遵守国家金融法律法规，近3年内无重大违法违规行为；

 （二）具有规定的外汇资产规模，且外汇业务经营业绩良好；

 （三）具有相应素质的外汇从业人员，并在以往经营活动中无不良记录。其中主管人员应当具备5年以上经营外汇业务的资历，其他从业人员中至少应当有50%具备3年以上经营外汇业务的资历；

 （四）具有完善的内部管理规章制度和风险控制制度；

 （五）具有适合开展离岸业务的场所和设施；

 （六）国家外汇管理局要求的其他条件。

  第十条银行申请经营离岸银行业务，应当向外汇局提交下列文件和资料：

 （一）经营离岸银行业务申请书；

 （二）经营离岸银行业务的可行性报告；

 （三）经营外汇业务许可证的正本复印件；

 （四）经营离岸银行业务的内部管理规章制度和风险控制制度；

 （五）近3年资产负债表和损益表（外币合并表、人民币和外币合并表）；

 （六）离岸银行业务主管人员和其他从业人员名单、履历，外汇局核发的外汇从业人员资格证书；

 （七）经营离岸银行业务的场所和设施情况简介；

 （八）国家外汇管理局要求的其他文件和资料。

   银行分行申请开办离岸银行业务除提交上述文件和资料外，还应当提交其总行同意其开办离岸银行业务的文件、总行出具的经营离岸银行业务的授权书和筹备离岸银行业务的验收报告。

  第十一条银行总行申请经营离岸银行业务，由国家外汇管理局审批；银行分行申请经营离岸银行业务，由当地外汇局初审后，报国家外汇管理局审批。

    第十二条国家外汇管理局收到银行经营离岸银行业务的申请后，应当予审核，并自收到申请报告之日起4个月内予以批复。对于不符合开办离岸银行业务条件的银行，国家外汇管理局将其申请退回。自退回之日起，6个月内银行不得就同一内容再次提出申请。

    第十三条经批准经营离岸的银行自批准之日起6个月内不开办业务的，视同自动终止离岸银行业务。国家外汇管理局有权取消其经营离岸银行业务的资格。

    第十四条银行申请停办离岸银行业务，应当向外汇局提交下列文件和资料：

    （一）停办离岸银行业务的申请报告；

    （二）停办离岸银行业务的详细说明（包括停办离岸银行业务原因和停办离岸银行业务后债权债务清理措施、步骤）；

    （三）国家外汇管理局要求的其他文件和资料。

    银行分行申请停办离岸银行业务除提交上述文件和资料外，还应当提交其总行同意其停办离岸银行业务的文件。

    第十五条国家外汇管理局收到银行停办离岸银行业务的申请后，应当自收到申请之日起4个月内予以批复。银行经国家外汇管理局审查批准后方可停办离岸银行业务。

    第十六条银行可以申请下列部分或者全部离岸银行业务：

    （一）外汇存款；

    （二）外汇贷款；

    （三）同业外汇拆借；

    （四）国际结算；

    （五）发行大额可转让存款证；

    （六）外汇担保；

    （七）咨询、见证业务；

    （八）国家外汇管理局批准的其他业务。

    第十七条本办法所称“外汇存款”有以下限制：

    （一）非居民法人最低存款额为等值5万美元的可自由兑换货币，非居民自然人最低存款额为等值1万美元的可自由兑换货币。

    （二）非现钞存款。

    本办法所称“同业外汇拆借”是指银行与国际金融市场及境内其他银行离岸资金间的同业拆借。

    本办法所称“发行大额可转让存款证”是指以总行名义发行的大额可转让存款证。

    第十八条国家外汇管理局对申请开办离岸银行业务的银行实行审批前的面谈制度。

 

第三章离岸银行业务管理

 

    第十九条银行对离岸银行业务应当与在岸银行业务实行分离型管理，设立独立的离岸银行业务部门，配备专职业务人员，设立单独的离岸银行业务帐户，并使用离岸银行业务专用凭证和业务专用章。

    第二十条经营离岸银行业务的银行应当建立、健全离岸银行业务财务、会计制度。离岸业务与在岸业务分帐管理，离岸业务的资产负债和损益年终与在岸外汇业务税后并表。

    第二十一条银行应当对离岸银行业务风险单独监测。外汇局将银行离岸银行业务资产负债计入外汇资产负债表中进行总体考核。

    第二十二条离岸银行业务的外汇存款、外汇贷款利率可以参照国际金融市场利率制定。

    第二十三条银行吸收离岸存款免交存款准备金。

    第二十四条银行发行大额可转让存款证应当报国家外汇管理局审批。由国家外汇管理局核定规模和入市条件。

    第二十五条离岸帐户抬头应当注明“OSA”（OFFSHORE ACCOUNT）

    第二十六条非居民资金汇往离岸帐户和离岸帐户资金汇往境外帐户以及离岸帐户之间的资金可以自由进出；

    离岸帐户和在岸帐户间的资金往来，银行应当按照以下规定办理：

    （一）在岸帐户资金汇往离岸帐户的，汇出行应当按照结汇、售汇及付汇管理规定和贸易进口付汇核销监管规定，严格审查有效商业单据和有效凭证，并且按照《国际收支统计申报办法》进行申报。

    （二）离岸帐户资金汇往在岸帐户的，汇入行应当按照结汇、售汇及付汇管理规定和出口收汇核销管理规定，严格审查有效商业单据和有效凭证，并且按照《国际收支统计申报办法》进行申报。

    第二十七条银行离岸帐户头寸与在岸帐户头寸相互抵补的限额和期限由国家外汇管理局核定。未经批准，银行不得超过核定的限额和期限。

    第二十八条经营离岸银行业务的银行应当按照规定向外汇局报送离岸银行业务财务报表和统计报表。

    第二十九条经营离岸银行业务的银行发生下列情况，应当在1个工作日内主动向外汇局报告，并且及时予以纠正：

    （一）离岸帐户与在岸帐户的头寸抵补超过规定限额；

    （二）离岸银行业务的经营出现重大亏损；

    （三）离岸银行业务发生其他重大异常情况；

    （四）银行认为应当报告的其他情况。

    第三十条外汇局定期对银行经营离岸银行业务的情况进行检查和考评，检查和考评的内容包括：

    （一）离岸银行资产质量情况；

    （二）离岸银行业务收益情况；

    （三）离岸银行业务内部管理规章制度和风险控制制度的执行情况；

    （四）国家外汇管理局规定的其他情况。

 

第四章 附则

 

    第三十一条未经国家外汇管理局批准，擅自经营和超范围经营离岸银行业务的，由外汇局根据《中华人民共和国外汇管理条例》第四十一条的规定进行处罚；构成犯罪的，依法追究刑事责任。

    第三十二条银行违反本办法第二十二条规定的，由外汇局根据《中华人民共和国外汇管理条例》第四十三条的规定进行处罚。

    第三十三条银行违反本办法第二十四条、第二十七条规定的，由外汇局根据《中华人民共和国外汇管理条例》第四十四条的规定进行处罚；构成犯罪的，依法追究刑事责任。

    第三十四条银行违反本办法第二十六条规定的，由外汇局根据《中华人民共和国外汇管理条例》第三十九、四十、四十八条的规定进行处罚；构成犯罪的，依法追究刑事责任。

    第三十五条银行违反本办法第二十八、二十九条规定或者不配合外汇局检查和考评的，由外汇局根据《中华人民共和国外汇管理条例》第四十九条的规定进行处罚。

    第三十六条外资金融机构经营离岸银行业务，另行规定。

    第三十七条本办法由国家外汇管理局负责解释。

    第三十八条本办法自1998年1月1日起施行。

 

 

中国人民银行离岸银行业务管理办法实施细则

Peoples Bank of China, Administration of Offshore Banking Procedures Implementing Rules

(Promulgated on and effective as of 13 May 1998.)
颁布日期：19980513 　实施日期：19980513 　颁布单位：国家外汇管理局

PART ONE　GENERAL PROVISIONS

　　Article 1　These Rules have been formulated in accordance with the Administration of Offshore Banking Procedures (hereafter referred to as the Procedures) in order further to standardize banks' conduct of offshore banking and to provide more detailed guidelines for banks conducting offshore banking.

　　Article 2　For the purposes of these Rules, "offshore banking" refers to Chinese banks and their branches conducting offshore banking with the approval of the State Administration of Foreign Exchange.

　　PART TWO　APPLICATIONS TO CONDUCT OFFSHORE BANKING

　　Article 3　Foreign exchange business personnel of the appropriate quality as referred to in Section (3), Article 9 of the Procedures refers to personnel who have been assessed by foreign exchange administrations and who hold a certificate of qualification in offshore banking. Such personnel should number no less than five.

　　Article 4　The internal administration and regulation system and risk control system as referred to in Section (4), Article 9 of the Procedures must include:

　　1. internal administration and regulation system and operating procedures corresponding to each type of business applied for;

　　2. risk prevention measures for each type of business;

　　3. fund administration system;

　　4. accounting system; and

　　5. internal reporting system.

　　Article 5　The appropriate location and facilities as referred to in Section (5), Article 9 of the Procedures must include:

　　1. independent places of business for all offshore business; and

　　2. complete computer and communications facilities for the offshore business department.

　　Article 6　The application document for conduct of offshore banking as referred to in Section (1), Article 10 of the Procedures must include:

　　1. main reasons for applying to operate offshore banking;

　　2. scope of offshore banking being applied for; and

　　3. preparations for offshore banking, such as preparation of personnel, equipment, location etc.

　　Article 7　The feasibility report for offshore banking referred to in Section (2), Article 10 of the Procedures must cover the following main areas:

　　1. necessity and feasibility of conducting offshore banking; and

　　2. local economic development and assessment of volume of offshore banking business.

　　Article 8　The consolidated foreign currency statement referred to in Section (5), Article 10 of the Procedures should be in US dollars and the consolidated Renminbi and foreign currency statement should be in Renminbi. Exchange rates are:

　　1. for foreign currency to foreign currency, the closing price on the Hong Kong financial market on the previous working day; and

　　2. for Renminbi to foreign currency, the closing price on the Chinese foreign exchange trading centre on the previous working day.

　　Article 9　The checking and accepting report referred to in Article 10 of the Procedures should guarantee that all preparatory work by the applicant bank is in accord with all requirements in the provisions of the Procedures and of these Rules, and should be filled in on the checking and acceptance form.

　　Article 10　Branches of banks approved to conduct offshore banking may not conduct offshore banking on behalf of the bank.

　　Article 11　Foreign exchange security refers to the provision of security in the name of the offshore bank to a non-resident on behalf of a non-resident. Offshore banks conducting foreign exchange security business should abide by the provisions of the Administration of the Provision of Security to Foreign Entities by Domestic Institutions Procedures and of their implementing rules.

　　Article 12　The interlocutors in the f

ace-to-face interview referred to in Article 18 of the Procedures shall be the principal senior official in the offshore banking department and the bank manager or deputy manager in charge of offshore banking. The interview shall principally cover:

　　1. degree of understanding of policies, laws and regulations on finance and foreign exchange administration;

　　2. understanding of local offshore market development;

　　3. business plan and internal control system for that bank's offshore banking;

　　4. establishment and preparation of the offshore business department; and

　　5. other matters as required by the State Administration of Foreign Exchange.

　　PART THREE　ADMINISTRATION OF OFFSHORE BANKING

　　Article 13　Offshore banking shall implement independent accounting. Its accounts shall be handled using the loan book-keeping law and the foreign exchange separate accounts system. Independent accounting certificates should be filled in for each currency, independent account books set up and independent financial report forms and statistics forms drawn up.

　　Article 14　Offshore banks shall carry out independent assessment of offshore banking risk in accordance with the following proportions:

　　1. the proportion of offshore liquid assets to offshore liquid liabilities shall be no less than 60 per cent;

　　2. the proportion of offshore liquid assets to total offshore assets shall be no less than 30 per cent;

　　3. the sum of offshore loans and security (discounted at 50 per cent of the balance of the security) to a single client must not exceed 30 per cent of the bank's own foreign currency funds; and

　　4. the proportion of offshore foreign currency negotiable securities (excluding blue chip securities and government bonds) must not exceed 20 per cent of the bank's total offshore assets.

　　Article 15　Compensation between offshore banks' offshore and onshore cash positions must not exceed 10 per cent of the average monthly balance of total offshore assets in the previous year.

　　Net inflow of foreign currency after compensation between offshore and onshore cash positions must not exceed that year's short-term foreign debt index set by the State Administration of Foreign Exchange.

　　Article 16　Wholesale issue of transferable certificates of deposit by offshore banks must not exceed 40 per cent of the monthly average balance of liabilities for the previous year.

　　Article 17　Applications to offshore banks by organizations within China for offshore loans shall be regarded as international commercial loans and administered in accordance with the Administration of Taking 0ut of International Commercial Loans by Organizations in China Procedures.

　　Article 18　Organizations within China acting as the security party and providing security to offshore banks on behalf of non-residents must abide by the provisions of the Administration of the Provision of Security to Foreign Entities by Domestic Institutions Procedures and of their implementing rules.

　　Article 19　Offshore banks dealing with Renminbi income from mortgages within China in accordance with the law which need to change this into foreign currency must report each transaction to the local foreign exchange administration for examination and approval.

　　Article 20　Wholesale issue of transferable certificates of deposit by offshore banks must be in accord with the following criteria:

　　1. the bank abides by national laws and regulations and had not committed any major violations of laws and regulations for the past three years;

　　2. it has been conducting offshore banking for over one year and is running this well;

　　3. total offshore banking assets exceed US$ 100 million; and

　　4. other conditions stipulated by the State Administration of Foreign Exchange.

　　Article 21　The headquarters of offshore banks s

hould submit an application for wholesale issue by the bank of transferable certificates of deposit. The application should contain the following:

　　1. application document explaining the use to which funds raised will be put, the issue plan and the repayment plan;

　　2. market analysis and feasibility study;

　　3. analysis of the bank's offshore banking business; and

　　4. other documents required by the State Administration of Foreign Exchange.

　　Article 22　When opening an offshore account all customers must provide the offshore bank with valid documentation.

　　1. When non-resident legal person clients open an offshore account they must provide the following:

　　(1) copy of the commercial registration certificate or organization registration certificate;

　　(2) copy of identity card or passport of the senior official;

　　(3) copy of the organizational outline and constitution;

　　(4) letter of appointment for opening the account; and

　　(5) specimen seal impression.

　　2. When non-resident natural persons open an offshore account they should provide valid legal documentation which can prove their non-resident status.

　　Offshore banks should verify the material for opening an account provided by the non-resident and keep a copy on file.

　　Article 23　Development companies within China selling property for foreign sale inside China may with the approval of the local foreign exchange administration open a special account in an offshore banking department. The account shall be closed once the business is concluded.

　　Article 24　Offshore banks should submit regular offshore banking financial reports, statistics reports and business analyses to their local foreign exchange administration, and guarantee the truth and completeness of the information submitted.

　　Types of report include:

　　1. Financial report: Offshore Banking Asset and Liability Form (monthly) and Offshore Banking Profit and Loss Form (quarterly); and

　　2. Statistics reports: Offshore Loan Statistics Form (monthly), Offshore Settlement Statistics Form (monthly), Offshore Bad Debts Statistics Form (monthly), Offshore Large-Scale Loan Statistics Form (monthly), Offshore Security Statistics Form (monthly) and Offshore Interbank Lending Statistics Form (monthly).

　　Article 25　When offshore banks discover the circumstances stipulated in Article 29 of the Procedures the local foreign exchange administration must implement special regulation, encourage timely rectification and inform the State Administration of Foreign Exchange and the bank's headquarters in a timely fashion according to the seriousness of the situation.

　　Article 26　In accordance with the Administration of Offshore Banking Procedures and these Rules local foreign exchange administrations shall carry out an annual inspection and assessment of the offshore banking business of offshore banks.

PART FOUR　SUPPLEMENTARY PROVISIONS

　　Article 27　Offshore banks can in accordance with these Rules formulate their own administration of offshore banking procedures and file these with the foreign exchange administrations under which they come and with the State Administration of Foreign Exchange.

　　Article 28　The State Administration of Foreign Exchange shall be responsible for interpreting these Rules.

　　Article 29　These Rules shall be implemented as of 13 May 1998.