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Notice of China Insurance Regulatory Commission about Several Matters on Strengthening the Supervision over the Finance of Domestic Non-insurance Economic Entities and Overseas Insurance Institutions of Insurance Institutions
(No.701 [2006] of China Insurance Regulatory Commission)
All the insurance companies:
In order to adapt to the objective requirements for the fast and healthy development of the insurance industry, practically perform the financial supervisory duty to the insurance industry, improve the industrial financial supervisory mechanism under the centralized management, be ready for further conducting the supervision by consolidated financial statements over the insurance group (holdings) companies, effectively prevent and eliminate industrial financial risks and promote the rapid and the good development of the insurance industry, we hereby notify the relevant matters about the supervision over the finance of domestic non-insurance economic entities and overseas insurance institutions of insurance institutions (hereinafter referred to as non-insurance and overseas institutions) as follows:
| | 中国保险监督管理委员会关于加强对保险机构所属境内非保险类经济实体和境外保险机构财务监管若干事项的通知
（保监财会〔2006〕701号）
各保险公司：
为适应保险业快速、健康发展的客观需要，切实履行对保险行业的财务监管职责，健全统一归口管理的行业财务监管体制，为下一步实施对保险集团（控股）公司的并表监管做好准备，有效防范和化解行业财务风险，促进保险业又快又好发展，现就加强对保险公司（含集团公司、控股公司）所属境内非保险类经济实体和境外保险机构（以下简称所属非保险和境外机构）财务监管工作有关事项通知如下：
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I. Establishing an Archival Filing System of Management Rules and a Reporting System of Significant Financial Matters
| | 一、建立管理制度备案制度和重大财务事项报告制度。
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1. The "domestic non-insurance economic entities of insurance companies" as mentioned in this Notice refers to various economic entities other than insurance companies, insurance asset management companies, health insurance companies and pension insurance companies, on which the insurance companies can exert the control, joint control or significant effects, and includes the banks, securities companies, trust companies, insurance intermediary institutions and other economic entities or investment projects of insurance companies that conduct independent business operations and independent assessment. The "overseas insurance institutions of insurance companies" as mentioned in this Notice refers to the insurance operational institutions, on which the insurance companies can exert the control, joint control or significant effects, and includes overseas branches but the representative offices, agencies and other non-operational institutions established abroad.
| | （一）本通知所称保险公司所属境内非保险类经济实体，是指保险公司能对其实施控制、共同控制或重大影响的除保险公司、保险资产管理公司、健康保险公司、养老保险公司之外的各类经济实体，包括保险公司所属银行、证券公司、信托公司、保险中介机构及其他独立经营、独立核算的经济实体或投资项目。保险公司所属境外保险机构，是指保险公司能对其实施控制、共同控制或重大影响的境外的保险营业机构，其中包括境外分支机构，但不包括在境外设立的代表处、办事处等非营业性机构。
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2. The asset quality, financial status and operational effects of domestic non-insurance economic entities and overseas insurance institutions of an insurance institution directly relate to the asset safety and repayment capacity of the insurance company and the whole insurance industry, and are an important link for promoting the development of the insurance industry and preventing insurance industrial risks. An insurance company shall establish a financial management mechanism led by the financial department and closely cooperated by relevant departments, incorporate the accounting, capital raising, investment, distribution of capital proceeds, budget, performances assessment and other financial management activities of its non-insurance and overseas institutions into its integral financial management framework, and practically perform its financial supervisory duty to its non-insurance and overseas institutions in line with the principles of corporate governance.
| | （二）保险公司所属非保险和境外机构的资产质量、财务状况、经营效益直接关系到保险公司和整个行业的资产安全和偿付能力，是促进保险业发展和防范保险业风险的重要环节。保险公司应当建立以财会部门牵头，相关部门密切配合的财务管理体制，将所属非保险和境外机构的会计核算、筹资、投资、资金收益分配、预算、业绩考核等财务管理活动纳入公司整体财务管理的框架中，在符合公司治理原则的前提下，切实履行对所属非保险和境外机构应尽的财务监督职责。
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3. An insurance company shall establish and improve the asset management system, strengthen the daily management of long-term equity investment, especially the long-term equity of its non-insurance and overseas institutions, and report the relevant management rules and measures to the Financial and Accounting Department of China Insurance Regulatory Commission (CIRC) for archival filing; and shall update the archival materials to the CIRC if it amends the relevant rules or measures.
| | （三）保险公司应建立健全资产管理制度，加强对长期股权投资尤其是所属非保险和境外机构的长期股权的日常管理，将有关管理制度和办法报保监会财务会计部备案。有关制度和办法修订后，应向保监会及时更新备案材料。
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4. An insurance company shall timely report the significant financial decisions and matters about long-term equity investment as well as the matters of its non-insurance and overseas institutions that can cause significant effects on the financial status or repayment capacity of the insurance company to the CIRC. The significant financial decisions and matters concerning long-term equity investment include the transfer of the equity of non-insurance and overseas institutions, the investment to establish or acquire non-insurance economic entities or overseas institutions, the listing and financing of non-insurance or overseas institutions, etc.. The matters of domestic non-insurance economic entities and overseas insurance institutions that can cause significant effects on the financial status or repayment capacity of the insurance company include the serious loss or major debt restructuring, etc. of non-insurance and overseas institutions.
| | （四）保险公司应当将其长期股权投资有关的重大财务决策、事项，以及所属非保险和境外机构有可能对保险公司财务状况和偿付能力产生重大影响的事项，及时向保监会报告。与长期股权投资有关的重大财务决策、事项包括：转让所属非保险和境外机构股权；投资设立或参股非保险类经济实体或境外机构；所属非保险和境外机构上市融资等。可能对保险公司财务状况和偿付能力产生重大影响的事项包括所属非保险和境外机构发生严重亏损或进行重大债务重组等。
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5. With respect to those non-insurance and overseas institutions that do not meet the conditions for continuous operation or can not conduct normal business operations (such as being closed, revoked of business license or taken over by the regulatory organ, etc.), an insurance company shall strengthen the liquidation and rectification, and timely report the relevant information to the CIRC.
．．．．．． | | （五）对于不具备持续经营条件或已无法进行正常经营活动的所属非保险和境外机构（例如停业、被吊销营业执照或被监管部门接管等），保险公司应当加强清理整顿工作，并将有关情况及时向保监会报告。
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