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中國人民銀行信托投資公司資金信托管理暫行辦法-中英對照法律英語

青島希尼爾翻譯公司 2016年8月3日整理發(fā)布

第一條為了規(guī)范信托投資公司資金信托業(yè)務的經(jīng)營行為，保障資金信托業(yè)務各方當事人的合法權益，根據(jù)《中華人民共和國信托法》、《中華人民共和國中國人民銀行法》和中國人民銀行《信托投資公司管理辦法》的有關規(guī)定，制定本辦法。

　　第二條本辦法所稱資金信托業(yè)務是指委托人基于對信托投資公司的信任，將自己合法擁有的資金委托給信托投資公司，由信托投資公司按委托人的意愿以自己的名義，為受益人的利益或者特定目的管理、運用和處分的行為。

　　除經(jīng)中國人民銀行批準設立的信托投資公司外，任何單位和個人不得經(jīng)營資金信托業(yè)務，但法律、行政法規(guī)另有規(guī)定的除外。

　　第三條信托投資公司辦理資金信托業(yè)務取得的資金不屬于信托投資公司的負債；信托投資公司因管理、運用和處分信托資金而形成的資產(chǎn)不屬于信托投資公司的資產(chǎn)。

　　第四條信托投資公司辦理資金信托業(yè)務時應遵守下列規(guī)定：

　　（一）不得以任何形式吸收或變相吸收存款；

　?。ǘ┎坏冒l(fā)行債券，不得以發(fā)行委托投資憑證、代理投資憑證、受益憑證、有價證券代保管單和其他方式籌集資金，辦理負債業(yè)務；

　　（三）不得舉借外債；

　?。ㄋ模┎坏贸兄Z信托資金不受損失，也不得承諾信托資金的最低收益；

　?。ㄎ澹┎坏猛ㄟ^報刊、電視、廣播和其他公共媒體進行營銷宣傳。

　　信托投資公司違反上述規(guī)定，按非法集資處理，造成的資金損失由投資者承擔。

　　第五條信托投資公司辦理資金信托業(yè)務可以依據(jù)信托文件的約定，按照委托人的意愿，單獨或者集合管理、運用、處分信托資金。

　　單獨管理、運用、處分信托資金是指信托投資公司接受單個委托人委托、依據(jù)委托人確定的管理方式單獨管理和運用信托資金的行為。

　　集合管理、運用、處分信托資金指信托投資公司接受二個或二個以上委托人委托、依據(jù)委托人確定的管理方式或由信托投資公司代為確定的管理方式管理和運用信托資金的行為。

　　第六條信托投資公司集合管理、運用、處分信托資金時，接受委托人的資金信托合同不得超過200份（含200份），每份合同金額不得低于人民幣5萬元（含5萬元）。

　　第七條信托投資公司辦理資金信托業(yè)務，應與委托人簽訂信托合同。采取其他書面形式設立信托的，按照法律、行政法規(guī)的規(guī)定設立。

　　信托合同應當載明以下事項：

　?。ㄒ唬┬磐心康?；

　?。ǘ┪腥?、受托人的姓名（或者名稱）、住所；

　　（三）受益人姓名（或者名稱）、住所，或者受益人的范圍；

　?。ㄋ模┬磐匈Y金的幣種和金額；

　?。ㄎ澹┬磐衅谙蓿?br>
　?。┬磐匈Y金的管理方式和受托人的管理、運用和處分的權限；

　　（七）信托資金管理、運用和處分的具體方法或者安排；

　　（八）信托利益的計算、向受益人交付信托利益的時間和方法；

　　（九）信托財產(chǎn)稅費的承擔、其他費用的核算及支付方法；

　?。ㄊ┦芡腥藞蟪暧嬎惴椒?、支付期間及方法；

　　（十一）信托終止時信托財產(chǎn)的歸屬及分配方式；

　　（十二）信托事務的報告；

　　（十三）信托當事人的權利、義務；

　?。ㄊ模╋L險的揭示；

　　（十五）信托資金損失后的承擔主體及承擔方式；

　?。ㄊ┬磐挟斒氯说倪`約責任及糾紛解決方式；

　?。ㄊ撸┬磐挟斒氯苏J為需要載明的其他事項。

　　第八條信托投資公司辦理資金信托業(yè)務時，應當于簽定信托合同的同時，與委托人簽定信托資金管理、運用風險申明書。

　　風險申明書應當載明下列內(nèi)容：

　?。ㄒ唬┬磐型顿Y公司依據(jù)信托文件的約定管理、運用信托資金導致信托資金受到損失的，其損失部分由信托財產(chǎn)承擔；

　?。ǘ┬磐型顿Y公司違背信托文件的約定管理、運用、處分信托資金導致信托資金受到損失的，其損失部分由信托投資公司負責賠償。不足賠償時，由信托財產(chǎn)承擔。

　　第九條受托人制定信托合同或者其他信托文件，應當在首頁右上方用醒目字體載明下列文字：

　　"受托人管理信托財產(chǎn)應恪盡職守，履行誠實、信用、謹慎、有效管理的義務。依據(jù)本信托合同規(guī)定管理信托資金所產(chǎn)生的風險，由信托財產(chǎn)承擔，即由委托人交付的資金以及由受托人對該資金運用后形成的財產(chǎn)承擔；受托人違背信托合同、處理信托事務不當使信托資金受到損失，由受托人賠償。"

　　第十條信托文件有效期限內(nèi)，受益人可以根據(jù)信托文件的規(guī)定轉(zhuǎn)讓其享有的信托受益權。

　　信托投資公司應為受益人辦理信托受益權轉(zhuǎn)讓的有關手續(xù)。

　　第十一條信托投資公司辦理資金信托業(yè)務，應設立專門為資金信托業(yè)務服務的信托資金運用、信息處理等部門。

　　信托投資公司固有資金運用部門和信托資金運用部門應當由不同的高級管理人員負責管理。

　　第十二條信托投資公司辦理資金信托業(yè)務，應指定信托執(zhí)行經(jīng)理及其相關的工作人員。

　　擔任信托執(zhí)行經(jīng)理的人員，應具有中國人民銀行頒發(fā)的《信托經(jīng)理資格證書》。

　　第十三條信托投資公司違背信托文件的約定管理、運用、處分信托資金導致信托資金受到損失的，其損失部分由信托投資公司負責賠償。信托投資公司由此而導致的損失，可按《中華人民共和國公司法》的有關規(guī)定，要求其董事、監(jiān)事、高級管理人員承擔賠償責任。

　　第十四條信托投資公司對不同的資金信托，應建立單獨的會計賬戶分別核算；對不同的信托，應在銀行分別開設單獨的銀行賬戶，在證券交易機構分別開設獨立的證券賬戶與資金賬戶。

　　第十五條資金信托終止的，信托財產(chǎn)歸屬于信托文件規(guī)定的人。信托投資公司應當按照信托文件的規(guī)定書面通知信托財產(chǎn)歸屬人取回信托財產(chǎn)。

　　未被取回的信托財產(chǎn)，由信托投資公司負責保管。保管期間，保管人不得運用該財產(chǎn)。保管期間的收益歸屬于信托財產(chǎn)的歸屬人。發(fā)生的保管費用由被保管的信托財產(chǎn)承擔。

　　第十六條信托財產(chǎn)的歸屬依據(jù)信托合同規(guī)定，可采取現(xiàn)金方式、維持信托終止時財產(chǎn)原狀方式或者兩者的混合方式。

　　采取現(xiàn)金方式的，信托投資公司應當于信托合同規(guī)定的分配日前或者信托期滿日前（如遇法定節(jié)假日順延）變現(xiàn)信托財產(chǎn)，并將現(xiàn)金存入信托文件指定的賬戶。

　　采取維持信托終止時財產(chǎn)原狀方式的，信托投資公司應于信托期滿后的約定時間內(nèi)，完成與歸屬人的財產(chǎn)轉(zhuǎn)移手續(xù)。

　　第十七條資金信托終止，信托投資公司應當于信托終止后十個工作日內(nèi)做出處理信托事務的清算報告，并送達信托財產(chǎn)歸屬人。

　　第十八條信托投資公司辦理資金信托業(yè)務，應當按季或者按照信托合同的規(guī)定，將信托資金管理的報告和信托資金運用及收益情況表書面告知信托文件規(guī)定的人。信托期限超過一年的，每年最少報告一次。

　　信托投資公司應當按照《信托投資公司管理辦法》向中國人民銀行報送資金信托業(yè)務經(jīng)營的有關資料。

　　第十九條信托資金管理的報告書應當載明如下內(nèi)容：

　?。ㄒ唬┬磐匈Y金管理、運用、處分和收益情況；

　?。ǘ┬磐匈Y金運用組合比例情況；

　?。ㄈ┬磐匈Y金運用中金額列前十位的項目情況；

　?。ㄋ模┬磐袌?zhí)行經(jīng)理變更說明；

　?。ㄎ澹┬磐匈Y金運用重大變動說明；

　?。┥婕霸V訟或者損害信托財產(chǎn)、委托人或者受益人利益的情形；

　?。ㄆ撸┬磐泻贤?guī)定的其他事項。

　　第二十條信托投資公司應當妥善保存資金信托業(yè)務的全部資料，保存期自信托終止之日起不得少于十五年。

　　第二十一條信托投資公司違反本辦法規(guī)定的，由中國人民銀行按照《金融違法行為處罰辦法》及有關規(guī)定進行處罰；情節(jié)嚴重的，暫停或者直至取消其辦理資金信托業(yè)務的資格。對有關的高級管理人員，中國人民銀行可以取消其一定期限直至終身的任職資格；對直接責任人員，取消其信托從業(yè)資格。

　　第二十二條本辦法由中國人民銀行負責解釋。

　　第二十三條本辦法自2002年7月18日起施行。

Provisional Rules on Entrusted Funds Management of Trust and Investment Companies

　　1.These rules are formulated according to the "Trust Law of the People's Republic of China", the " Law on the People's Bank of China of the People's Republic of China" and relevant provisions in the "Rules on administration of Trust and Investment Companies" of the People's Bank of China, so as to standardize entrusted funds management of the Trust and Investment Companies （TICs） and protect legitimate interests of all the involved parties of the entrusted funds management.

　　2."Entrusted Funds Management" in these rules refers to the following activities:Based on his or her trust in a TIC, a client entrusts his or her legitimately held funds to the TIC to be managed, used and disposed of by the TIC on its own name in a way that is in line with the client's will and aimed at benefiting the beneficiary or achieving other particular goals.Except TICs established with approval of the People's Bank of China, no other entities or individuals shall be allowed to engage in trust business unless stipulated otherwise by laws and administrative regulations.

　　3.Entrusted funds a TIC obtains shall not be regarded as its liabilities, neither shall any assets arising from its management, utilization and disposal of entrusted funds be included in its own assets.

　　4.A TIC shall abide by following provisions when conducting entrusted funds management:1） It is not allowed to take deposits in any form or in any disguised way.2） It is not allowed to issue bonds, or finance and conduct any liability business by issuing certificate of entrusted investment, certificate of agent investment, certificate of benefits, certificate of custody of securities or in other ways. 3） It is not allowed to borrow from abroad.4） It is not allowed to promise no losses of entrusted funds or guarantee minimum returns of entrusted funds.5） It is not allowed to promote marketing or publicity through newspaper, TV, radio or other public media.Any TICs that has violated the provisions above will be treated as conducting illegal financing activities. Any losses brought by such irregularities shall be assumed by the investors.

　　5.When conducting entrusted funds management, a TIC may manage, use or dispose of entrusted funds separately or collectively according to the terms of entrustment contract and the will of clients. Separate management, utilization or disposal of entrusted funds refers to the activity that a TIC accepts entrustment of a single client and manage and utilize the entrusted funds separately in an approach determined by the client.Collective management, utilization or disposal of entrusted funds refers to the activity that a TIC accepts entrustment of two or more than two clients and manage and utilize the entrusted funds in an approach determined by the clients or by the TIC on behalf of the clients.

　　6.When managing, using or disposing of entrusted funds collectively, a TIC may accept no more than 200 entrustment contracts （200 inclusive） and the amount of each contract shall be no less than RMB50000 yuan （50000 inclusive）.

　　7.When conducting entrusted funds management, a TIC shall sign an entrustment contract with the client or in other written form according to laws and administrative regulations to create the entrustment.An entrustment contract shall contain following contents:1） Objectives of the entrustment.2） Name and addresses of the client and the trustee.3） Name and addresses of the beneficiary or the coverage of beneficiaries.4） Denominated currency and amount of entrusted funds.5） Maturity of the entrustment.6） Management of the entrusted property and the trustee's authorization of management, utilization and disposal of entrusted funds.7） Arrangement or specific approach to manage, utilize and dispose of the entrusted funds.8） Calculation of benefits of the entrustment; when and how the benefits to be transferred to the beneficiary.9） Tax payments on the entrusted property; accounting and payment of other costs.10） Calculation of a TIC's remuneration; intervals and modality of remuneration payment.11） Ownership and distribution of the entrusted property when the entrustment terminates.12） Reporting of entrustment affairs.13） Rights and obligations of involved parties of the entrustment.14） Revealing of risks.15） When there are losses resulted form the management of the entrusted funds, who is to assume the losses and how.16） Responsibilities for defaults of the involved parties and resolution of disputes.17） Other items that involved parties of the entrustment deem necessary to be included.

　　8.When conducting entrusted funds management, a TIC shall also sign a statement with the client on the risks involved in the management and utilization of entrusted funds apart from the entrustment contract.Such a statement shall contain following contents:1） Losses resulted from a TIC' s management and utilization of entrusted funds in compliance with the terms of the entrustment contract shall be covered by the entrusted property.2） Losses of entrusted funds due to a TIC's management, utilization and disposal of entrusted funds in violation of the terms of the entrustment contract shall be first compensated by the TIC. If the compensation cannot fully cover the losses, the residue shall be covered by the entrusted property.

　　9.When the trustee drafts the entrustment contract or other entrustment documents, he or she shall put following words in bold letters on the top right of the first page:"When managing the entrusted funds, the trustee shall be faithful to its duties and fulfill the obligation of being honest, credible, prudent and efficient. Any risks arising from management of the entrusted funds in compliance with the terms of this entrustment contract shall be covered by the entrusted property, which includes property entrusted by the client and assets arising from the trustee's utilization of that property. Any losses of entrusted funds due to the trustee's violation of entrustment contract or improper disposal of entrustment affairs shall be compensated by the trustee."

　　10.Within the validity period of entrustment documents, the beneficiary may transfer its beneficial rights from the entrustment to others according to the entrustment documents.A TIC shall follow needed procedures to process beneficial rights' transfer of the beneficiary.

　　11.When conducting entrusted funds management, a TIC shall establish departments that particularly serve the entrusted funds management, including departments of entrusted funds utilization and information processing.A TIC shall appoint different senior managers to head department of entrusted funds utilization and the department of self-owned funds utilization.

　　12.When conducting entrusted funds management, a TIC shall appoint an executive manager and supporting staff to perform the entrustment.A person to be appointed as executive manager of an entrustment shall have the "Certificate of qualification for trust business manager" issued by the People's Bank of China.

　　13.Losses of entrusted funds due to a TIC's management, utilization or disposal of entrusted funds in violation of the terms of the entrustment contract shall be compensated by the TIC. The TIC may require its directors, supervisors and senior management to compensate such resulted losses according to relevant provisions of the "Company Law of the People's Republic of China".

　　14.A TIC shall open separate accounts for different entrusted funds. As for different entrustments, separate accounts shall be maintained in banks, while separate securities accounts and funds accounts shall be set up in securities firms.

　　15.When a funds entrustment terminates, the entrusted property belongs to the person designated by the entrustment document. The TIC shall inform the owner of the entrusted property in written form to retrieve the entrusted property according to the entrusted document.Entrusted property that has not been retrieved shall be kept in custody by the TIC. During the custody, the custodian shall not use this property, while the benefits during the custody belong to the owner of the entrusted property. Cost of the custody shall be covered by the entrusted property in custody.

　　16.Return of the entrusted property may be conducted in cash payment, maintaining the original status of the property as it is when the entrustment terminates, or a combination of these two. In cash payment, a TIC shall encash the entrusted property before the date of distribution or entrustment termination as stipulated in the entrustment contract （If there are public holidays at the moment, the encashment can be deferred accordingly）, and deposit the cash in the account designated by the entrustment document.In maintaining the original status of the property as it is when the entrustment terminates, the TIC shall complete the procedure of transferring the entrusted property to the owner within the agreed period of time after the entrustment matures.

　　17.When a funds entrustment ends, the TIC shall prepare a liquidation report on its entrustment affairs within 10 working days after the ending of the entrustment and deliver it to the owner of the entrusted property.

　　18.When conducting entrusted funds management, a TIC shall inform in written form the person designated by the entrustment document on management of the entrusted funds as well as uses and earnings of the entrusted property on quarterly basis or according to the entrustment contract. For entrustment over one year, the reporting shall be made at least once a year.A TIC shall report information on entrusted funds management to the People's Bank of China according to the "Rules on Administration of Trust and Investment Companies".

　　19.Report of entrusted funds management shall contain following contents:1） Management, utilization, disposal and earnings of the entrusted funds.2） Investment portfolio of entrusted funds.3） Profiles of the top 10 projects in terms of invested amount.4） Explanation of change of the executive manager for the entrustment.5） Explanation of substantial change of utilization of the entrusted funds.6） Incidents that involves prosecution or damages to the entrusted property or interests of the client or the beneficiary.7） Other items included in the entrustment contract.

　　20.A TIC shall keep carefully all the information of its entrusted funds management at least 15 years after the termination of the entrustment.

　　21.Any TIC that has violated these rules shall be punished by the People's Bank of China according to the "Rules on Punishment of Financial Irregularities" and other relevant regulations. If the circumstances are serious, its eligibility for conducting entrusted fund management business may be suspended or revoked. As for those involved senior managers, the People's Bank of China can disqualify them form holding any positions in the trust business for a specified period of time or even for life. As for staff immediately responsible for such a violation, his or her qualification for trust business shall be cancelled.

　　22.The People's Bank of China is responsible for the interpretation of these rules.

　　23.These rules take effect from July 18, 2002.