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Notice on the Preparation and Reporting of the 2023 Financial Statements of Financial Enterprises (Financial Asset Management Companies).
Cai Jin [2024] No. 10
Finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the Finance Bureau of the Xinjiang Production and Construction Corps, all central financial enterprises, and other relevant financial enterprises:
In order to do a good job in the financial accounts of financial enterprises in 2023 and timely grasp the basic information of financial asset management companies, such as the financial status, operating results and asset quality of financial asset management companies, in accordance with the "Accounting Law of the People's Republic of China", "Regulations on Financial Accounting Reports for Enterprises" (Decree No. 287 of the State Council), Accounting Standards for Business Enterprises, "Financial Rules for Financial Enterprises" (Decree No. 42 of the Ministry of Finance), "Measures for the Evaluation of the Performance of Financial Enterprises" (Cai Jin [2016] No. 35) and other relevant regulations, our ministry has formulated the " 2023 Financial Statements of Financial Enterprises (Financial Asset Management Companies)" and preparation instructions. The relevant matters are hereby notified as follows:
1. The composition and scope of this set of reports
This set of statements includes the cover of the statement, balance sheet, income statement, cash flow statement, statement of changes in owners' equity, asset impairment statement, asset quality table, fixed assets table, business and management expenses and non-operating income and expenditure statement, tax and social insurance payment table, basic information table, financial enterprise overseas business formation assets statistical table, financial enterprise state-owned shareholders information statistical table, (state-owned) capital preservation and appreciation table, performance evaluation basic data table, 19 parts, including the adjustment table of basic data of performance evaluation and the table of plus or minus points of performance evaluation (see Annex 1, Annex 2, Annex 4, Annex 5, Annex 6 and Annex 7), are applicable to the parent companies of domestic financial asset management companies with various forms of ownership and organization and local financial asset management companies (hereinafter referred to as asset companies).
2. Filling requirements for this set of reports
(1) This set of statements is a unified format for the parent company of the asset company to submit the 2023 annual financial statements to the financial department, and each asset company should conscientiously fill in the work in accordance with the preparation instructions and be responsible for the authenticity and completeness of the statement.
(2) The asset company shall fill in the financial statements at all levels. The parent company of each asset company shall fill in the data of the parent company and the banking, securities, insurance and guarantee data included in the consolidated financial statements in accordance with the requirements of the Notice of the Ministry of Finance on Preparing and Reporting the Financial Final Accounts of Financial Enterprises in 2023 (Financial Holding Companies, Financial Investment and Operation Companies and Other Financial Enterprises) (Cai Jin [2024] No. 11). In the statements of financial investment and operation companies and other financial enterprises, and then together with the report data of other financial enterprises and industrial and commercial enterprises, the consolidated financial statements are prepared in a unified manner. Except for the cash flow statement, the (state-owned) capital preservation and appreciation table, the performance evaluation report and some indicators of the asset quality table, the other reports set up by the asset company across provinces shall be filled in in accordance with the unified format, and the head office shall be responsible for filling in the consolidated statements of the parent company in a unified manner.
(3) The banking, securities, insurance, guarantee financial enterprises and other financial enterprises and industrial and commercial enterprises to which the asset companies belong shall be in accordance with the Notice of the Ministry of Finance on Preparing the Financial Final Accounts of Financial Enterprises (Banks) in 2023 (Cai Jin [2024] No. 6), the Notice of the Ministry of Finance on Preparing and Reporting the Financial Final Accounts of Financial Enterprises (Securities) in 2023 (Cai Jin [2024] No. 7), and the Notice of the Ministry of Finance on Preparing and Reporting the Financial Final Accounts of Financial Enterprises (Securities) in 2023 (Cai Jin [2024] No. 7), Notice of the Ministry of Finance on the Preparation and Presentation of the 2023 Financial Final Accounts of Financial Enterprises (Insurance) (Cai Jin [2024] No. 8), the Notice of the Ministry of Finance on the Preparation of the 2023 Financial Final Accounts of Financial Enterprises (Guarantees) (Cai Jin [2024] No. 9) and the Notice of the Ministry of Finance on the Preparation of the 2023 Financial Final Accounts of Financial Enterprises (Financial Holding Companies, Financial Investment and Operation Companies and Other Financial Enterprises) (Cai Jin [2024] No. 11). Securities, insurance, guarantee and financial holding companies, financial investment and operation companies and other financial enterprise reports.
If the enterprises of the central financial enterprises and the financial enterprises managed by other central departments and institutions (collectively referred to as the central financial institutions) are industrial and commercial enterprises, they shall fill in the financial accounting statements of state-owned enterprises and prepare financial fact sheets in accordance with the relevant requirements, and submit them together with the financial final account data of the central financial institutions. At the same time, if the central financial institution is the largest shareholder of an associated or joint venture enterprise, and the associated or joint venture has obtained a financial institution license or is a quasi-financial enterprise (such as a private equity fund) in China, the central financial institution is required to submit the financial final account data of the financial enterprise of the associated or joint venture.
(4) Due to the characteristics of each asset company's own business, if the relevant transaction matters are not listed in the filling items of this set of statements or are not reflected in the preparation instructions, they shall be analyzed in accordance with the provisions of the relevant financial regulations, accounting systems and the general principles of financial accounting, and shall be reported in the relevant subjects or projects, and explained in the notes to the financial statements.
(5) The central financial institutions and local financial departments shall, in accordance with the prescribed basic format, style and requirements (see Annex 3), conscientiously write financial analysis reports, including the analysis of the basic financial status and existing problems of the enterprises or financial enterprises in the region, and put forward relevant policy recommendations. The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, as well as the finance bureaus of the Xinjiang Production and Construction Corps (hereinafter collectively referred to as the provincial-level finance departments), shall compile a set of financial analysis reports after summarizing the report data of banks, securities, insurance, guarantees, financial asset management companies, financial holding companies, financial investment and operation companies and other financial enterprises.
(6) The central financial institutions and provincial financial departments shall fill in the analysis table of changes in the number of enterprises within the scope of the summary. This table is automatically generated in the system, and the reasons for the change are analyzed according to the identifiers provided in the system when the number of households is checked.
(7) The assets of the company to the financial sector to submit the basic data of performance evaluation and the adjustment of the basic data explanatory materials. The principal person in charge of the financial enterprise, the chief accountant or the person in charge of financial accounting shall be responsible for the authenticity and completeness of the annual financial accounting report and the basic materials related to the evaluation.
(8) Financial enterprises shall submit to the financial department a statement of the preservation and appreciation of (state-owned) capital, and financial enterprises wholly state-owned, wholly state-owned, absolutely controlled by the state-owned and actually controlled by the state shall report the state-owned capital preservation and appreciation rate in accordance with the state owner's equity, and other financial enterprises shall report the capital preservation and appreciation rate attributable to the parent company's owner's equity in accordance with the relevant regulations. The central financial institutions and provincial-level financial departments shall compile and report the data and description of the capital preservation and appreciation of the enterprise or the (state-owned) capital in the region, including the completion of the (state-owned) capital preservation and appreciation, the comparative analysis of the confirmation results with the previous year, the objective increase and decrease factors, the adjustment of data at the beginning of the year, the analysis of the reasons for large fluctuations or abnormal changes in the indicators, and other situations that need to be reported.
3. Submission requirements for this set of reports
(1) The central financial institutions shall submit the electronic version of all financial statement data to the Ministry before April 30, 2024, and submit two financial final accounts to the Department of Finance before June 10, 2024. The central financial enterprises whose performance evaluation results are confirmed by the Ministry of Finance shall submit all financial statements to the Ministry of Finance in electronic versions before April 15, 2024, and submit two financial final accounts to the Financial Services Department before May 10, 2024. In case of special circumstances, the financial analysis report can be submitted before June 10, 2024. The specific requirements are as follows:
1. The financial final accounts of financial enterprises submitted for 2023 should be formally written, and bound in the order of written documents, financial analysis reports, financial final accounts statements (two sets of consolidated and parent companies, with "10,000 yuan" as the amount unit, and printed with two decimal places), the analysis table of changes in the number of households, and the notes to the financial statements.
2. The basic data materials submitted for the performance evaluation of financial enterprises shall be formally written and bound in the order of the documents, performance evaluation reports, and supporting materials related to adjustment matters.
3. The 2023 annual financial enterprise (state-owned) capital preservation and appreciation table shall be formally written, and bound in the order of the written documents, the (state-owned) capital preservation and appreciation table, the information statistics table of the state-owned shareholders of financial enterprises, relevant explanations and supporting materials.
4. Where it is stipulated that the enterprise needs to be audited by the intermediary agency, the audit report of the intermediary agency shall be attached.
5. The above information should be printed on A4 paper, and the cover of the report should be signed and sealed according to the regulations, otherwise it will be invalid, and the electronic documents must be submitted at the same time.
(2) Before May 15, 2024, the provincial finance department shall submit the electronic version of all report data to our department, and submit two copies of local summary financial final accounts to the Department of Finance before June 25, 2024. The specific requirements are as follows:
1. The financial final accounts of financial enterprises submitted in 2023 shall be formally written, and bound in the order of the documents, financial analysis reports, summary analysis reports on the preservation and appreciation of (state-owned) capital, financial final accounts statements (with "10,000 yuan" as the amount unit, and printed with two decimal places), the analysis table of changes in the number of households, and the detailed list of first-level units included in the scope of local state-owned assets reporting. Among them, the financial final account statement includes the summary statements of banks (credit cooperatives are listed separately), securities, insurance, guarantees, financial asset management companies, financial holding companies, financial investment operation companies and other financial enterprises, and there is no need to provide separate account final statements.
2. The above information is printed on A4 paper, and the cover of the report is signed and sealed according to the regulations, otherwise it is invalid, and the electronic documents must be submitted at the same time.
3. The requirements for the financial statements, written materials and reporting time of local financial enterprises shall be separately stipulated by the provincial finance department.
4. Examination and examination of financial statements of financial enterprises
The central financial institutions and provincial-level financial departments should conscientiously and timely complete the filling, summarizing, and analysis of the financial final accounts of financial enterprises in 2023, and participate in the centralized inspection and review on time with the final account submission materials (specific notices will be issued separately). The Ministry of Finance will summarize the 2023 financial statements of financial enterprises and the financial express reports of financial enterprises of each unit, and report them according to different grades.
5. Other matters
(1) Local financial departments should promptly sort out the situation of financial enterprises within their jurisdiction, and compare them with the directory of financial institutions published by the State Administration of Financial Supervision and the China Securities Regulatory Commission, and urge enterprises that have not submitted financial statements to complete the submission in a timely and accurate manner.
(2) In accordance with the relevant requirements of the notice on the online operation of the "state-owned financial capital management system", the 2023 annual financial final account data shall be submitted in parallel with the online version and the stand-alone version, and all financial enterprises and local financial departments shall submit the online version in principle.
(3) If any business or system software problems are found in the process of compiling financial enterprises and local financial departments, please contact the Financial Department of the Ministry of Finance and Beijing Jiuqi Software Co., Ltd. in a timely manner.
Ministry of Finance contact number: 010-68553348 010-68553311
Jiuqi software contact number: 010-68553397 400-119-9797
E-mail:[email protected]
Attachment: 1. 2023 Financial Statements of Financial Enterprises (Financial Asset Management Companies)
2. Instructions for the preparation of the 2023 financial statements of financial enterprises (financial asset management companies).
3. Reference format for the analysis report of financial final accounts of financial enterprises
4. (State-owned) capital preservation and appreciation
5. Explanation of the preparation of the (state-owned) capital preservation and appreciation table
6. Performance evaluation report
7. Instructions for the preparation of performance evaluation reports
Ministry of Finance
January 19, 2024
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