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Notice of the General Office of the People's Bank of China on Relevant Matters concerning the Accounting Treatment of Deposit Reserves Submitted by Incorporated Foreign-funded Banks
(No. 155 [2007] of the General Office of the People's Bank of China, June 22, 2007)
Shanghai Headquarters of the People's Bank of China, all branches and business management departments of the People's Bank of China, all central sub-branches of the People's Bank of China in capital cities of provinces (autonomous regions), and the central sub-branches of the People's Bank of China in Dalian, Qingdao, Ningbo, Xiamen and Shenzhen:
According to the Notice of the General Office of the People's Bank of China on Relevant Issues concerning the Restructuring of Foreign-funded Banks (No. 59 [2007] of the People's Bank of China), the corporate bodies of restructured foreign-funded banks shall submit deposit reserves to the People's Bank of China. We hereby notify you of the relevant matters concerning the accounting treatment of the submitted deposit reserves as follows:
| | 中国人民银行办公厅关于外资银行法人机构交存存款准备金会计处理有关事宜的通知
（银办发[2007]155号 2007年6月22日）
中国人民银行上海总部，各分行、营业管理部、省会（首府）城市中心支行，大连、青岛、宁波、厦门、深圳市中心支行：
根据《中国人民银行办公厅关于外资银行改制有关事宜的通知》（银办发[2007]59号），改制后的外资银行由其法人机构向人民银行交存存款准备金。现就其交存存款准备金会计处理有关事宜通知如下：
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I. The payment of deposit reserves by restructured foreign-funded banks shall be subject to the unified assessment of corporate bodies, and the payment ratio, payment method, assessment time and frequency, etc. shall be governed by the current provisions.
| | 一、改制后的外资银行交存存款准备金，按法人统一考核，交存比例、交存方式、考核时间、频率等按现行规定执行。
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1. The RMB deposit reserves shall be submitted by the corporate bodies of foreign-funded banks to the local branch offices of the People's Bank of China.
| | （一）人民币存款准备金由外资银行法人机构交存至所在地人民银行分支机构。
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2. For the foreign exchange deposit reserves, the corporate bodies of foreign-funded banks shall go through the payment formalities at the local branch offices of the People's Bank of China, and transfer the reserves to the designated accounts at commercial banks.
| | （二）外汇存款准备金由外资银行法人机构向所在地人民银行分支机构办理交存手续并划款至指定的商业银行账户。
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II. The restructured foreign-funded banks shall open the following accounts at the People's Bank of China for the payment of deposit reserves:
| | 二、改制后的外资银行交存存款准备金在人民银行设立以下账户：
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1. RMB account. The corporate body of a foreign-funded bank shall open an account for deposit reserves at the local branch office of the People's Bank of China; and its branches shall open (modify) accounts for excess deposit reserves at the local branch offices of the People's Bank of China.
| | （一）人民币账户。外资银行法人机构在所在地人民银行分支机构开立存款准备金账户；其分行在所在地人民银行分支机构开立（变更）超额存款准备金账户。
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2. Foreign currency account. The corporate body of a foreign-funded bank shall open an account for deposit reserves at the local Shanghai Headquarters of the People's Bank of China, branch or business management department of the People's Bank of China, central sub-branch of the People's Bank of China in the capital city of a province (or autonomous region) or central sub-branch in Shenzhen (hereinafter referred to as the “provincial institution”); and the accounts of its branches shall be cancelled.
| | （二）外币账户。外资银行法人机构在所在地的人民银行上海总部、分行、营业管理部、省会（首府）城市中心支行、深圳市中心支行（以下简称省级机构）开立存款准备金账户；其分行账户撤销。
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III. The provincial institutions of the People's Bank of China shall handle the adjustment and accounting treatment of the foreign exchange deposit reserves paid by the corporate bodies of foreign-funded banks. If the local branch office of the People's Bank of China for the corporate body of a foreign-funded bank is the central sub-branch in Dalian, Qingdao, Ningbo or Xiamen or a central sub-branch at the prefecture level, no accounting treatment shall be made, and a register shall be created to reflect the payment of the foreign exchange deposit reserves by the corporate body of the foreign-funded bank and the adjustment thereof.
| | 三、外资银行法人机构交存外汇存款准备金由人民银行省级机构办理调整和账务处理。外资银行法人机构所在地人民银行分支机构为大连、青岛、宁波、厦门市中心支行或地市中心支行的，不作账务处理，设置登记簿反映外资银行法人机构外汇存款准备金交存和调整情况。
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IV. The scope of payment of deposit reserves by restructured foreign-funded banks shall be approved by the Head Office of the People's Bank of China, or shall approved by the local provincial institutions of the People's Bank of China for the corporate bodies of the foreign-funded banks as authorized by the Head Office of the People's Bank of China but the approval shall be reported to the Head Office of the People's Bank of China for archival purposes. The People's Bank of China shall require the relevant foreign-funded banks to submit the accounting subjects, the subject instructions and other accounting materials necessary for the approval of the scope of payment.
．．．．．． | | 四、改制后的外资银行存款准备金交存范围由人民银行总行核定，或由人民银行总行授权外资银行法人机构所在地人民银行省级机构核定后报人民银行总行备案。人民银行应要求有关外资银行提交核定交存范围所需的会计科目表及科目使用说明等会计财务资料。
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