中国人民银行信托投资公司资金信推广托管理暂行方法
第一条 为了规范信托投资公司资金信托业务的经营行为，保障资金信托业务各方当事人的合法权益，依据《中华人民共和国信托法》、《中华人民共和国中国人民银行法》和中国人民银行《信托投资公司管理方法》的有关规定，拟定本方法。
第二条 本方法所称资金信托业务是指委托人基于对信托投资企业的信赖，将自己合法拥有些资金委托给信托投资公司，由信托投资公司按委托人的意愿以我们的名义，为受益人的利益或者特定目的管理、运用和处分的行为。
除经中国人民银行批准设立的信托投资公司外，任何单位和个人不能经营资金信托业务，但法律、行政法规另有规定的除外。
第三条 信托投资公司办理资金信托业务获得的资金不是信托投资企业的负债；信托投资公司因管理、运用和处分信托资金而形成的资产不是信托投资企业的资产。
第四条 信托投资公司办理资金信托业务时应遵守下列规定：
（一）不能以任何形式吸收或变相吸收存款；
（二）不能发行债券，不能以发行委托投资凭证、代理投资凭证、受益凭证、有价证券代保管单和其他方法筹筹资金，办理负债业务；
（三）不能举借外债；
（四）不能承诺信托资金不受损失，也不能承诺信托资金的最低收益；
（五）不能通过报刊、电视、广播和其他公共媒体进行推广宣传。
信托投资公司违反上述规定，按非法筹资处置，导致的资金损失由投资者承担。
第五条 信托投资公司办理资金信托业务可以依据信托文件的约定，根据委托人的意愿，单独或者集合管理、运用、处分信托资金。
单独管理、运用、处分信托资金是指信托投资公司同意单个委托人委托、依据委托人确定的管理方法单独管理和运用信托资金的行为。
集合管理、运用、处分信托资金指信托投资公司同意二个或二个以上委托人委托、依据委托人确定的管理方法或由信托投资公司代为确定的管理方法管理和运用信托资金的行为。
第六条 信托投资公司集合管理、运用、处分信托资金时，同意委托人的资金信托合同不能超越200份（含200份），每份合同金额不能低于人民币5万元（含5万元）。
第七条 信托投资公司办理资金信托业务，应与委托人签订信托合同。采取其他书面形式设立信托的，根据法律、行政法规的规定设立。
信托合同应当载明以下事情：
（一）信托目的；
（二）委托人、受托人的名字（或者名字）、住所；
（三）受益人名字（或者名字）、住所，或者受益人的范围；
（四）信托资金的币种和金额；
（五）信托期限；
（六）信托资金的管理方法和受托人的管理、运用和处分的权限；
（七）信托资金管理、运用和处分的具体办法或者安排；
（八）信托利益的计算、向受益人出货信托利益的时间和办法；
（九）信托财产税费的承担、其他成本的核算及支付办法；
（十）受托人报酬计算办法、支付期间及办法；
（十一）信托终止时信托财产的归属及分配方法；
（十二）信托事务的报告；
（十三）信托当事人的权利、义务；
（十四）风险的揭示；
（十五）信托资金损失后的承担主体及承担方法；
（十六）信托当事人的违约责任及纠纷解决方法；
（十七）信托当事人觉得需要载明的其他事情。
第八条 信托投资公司办理资金信托业务时，应当于签定信托合同的同时，与委托人签定信托资金管理、运用风险申明书。
风险申明书应当载明下列内容：
（一）信托投资公司依据信托文件的约定管理、运用信托资金致使信托资金遭到损失的，其损失部分由信托财产承担；
（二）信托投资公司违背信托文件的约定管理、运用、处分信托资金致使信托资金遭到损失的，其损失部分由信托投资公司负责赔偿。不足赔偿时，由信托财产承担。
第九条 受托人拟定信托合同或者其他信托文件，应当在首页右上方用显眼字体载明下列文字：
受托人管理信托财产应恪尽职守，履行诚实、信用、小心、有效管理的义务。依据本信托合同规定管理信托资金所产生的风险，由信托财产承担，即由委托人出货的资金与由受托人对该资金运用后形成的财产承担；受托人违背信托合同、处置信托事务不当使信托资金遭到损失，由受托人赔偿。
第十条 信托文件有效期限内，受益人可以参考信托文件的规定出售其享有些信托受益权。
信托投资公司应为受益人办理信托受益权出售的有关手续。
第十一条 信托投资公司办理资金信托业务，应设立专门为资金信托业务服务的信托资金运用、信息处置等部门。
信托投资公司固有资金运用部门和信托资金运用部门应当由不一样的高级管理职员负责管理。
第十二条 信托投资公司办理资金信托业务，应指定信托实行经理及其有关的员工。
担任信托实行经理的职员，应具备中国人民银行颁发的《信托经理资格证书》。
第十三条 信托投资公司违背信托文件的约定管理、运用、处分信托资金致使信托资金遭到损失的，其损失部分由信托投资公司负责赔偿。信托投资公司由此而致使的损失，可按《中华人民共和国公司法》的有关规定，需要其董事、监事、高级管理职员承担赔偿责任。
第十四条 信托投资公司对不一样的资金信托，应打造单独的会计账户分别核算；对不一样的信托，应在银行分别开设单独的银行账户，在证券买卖机构分别开设独立的证券账户与资金账户。
第十五条 资金信托终止的，信托财产归是信托文件规定的人。信托投资公司应当根据信托文件的规定书面公告信托财产归属人取回信托财产。
未被取回的信托财产，由信托投资公司负责保管。保管期间，保管人不能运用该财产。保管期间的收益归是信托财产的归属人。发生的保管成本由被保管的信托财产承担。
第十六条 信托财产的归属依据信托合同规定，可采取现金方法、保持信托终止时财产原状方法或者两者的混合方法。
采取现金方法的，信托投资公司应当于信托合同规定的分配近日或者信托期满近日（如遇法定节假日顺延）变现信托财产，并将现金存入信托文件指定的账户。
采取保持信托终止时财产原状方法的，信托投资公司应于信托期满后的约定时间内，完成与归属人的财产转移手续。
第十七条 资金信托终止，信托投资公司应当于信托终止后十个工作日内做出处置信托事务的清算报告，并送达信托财产归属人。
第十八条 信托投资公司办理资金信托业务，应当按季或者根据信托合同的规定，将信托资金管理的报告和信托资金运用及收益状况表书面告知信托文件规定的人。信托期限超越一年的，每年最少报告一次。
信托投资公司应当根据《信托投资公司管理方法》向中国人民银行报送资金信托业务经营的有关资料。
第十九条 信托资金管理的报告书应当载明如下内容：
（一）信托资金管理、运用、处分和收益状况；
（二）信托资金运用组合比率状况；
（三）信托资金运用中金额列前十位的项目状况；
（四）信托实行经理变更说明；
（五）信托资金运用重大变动说明；
（六）涉及诉讼或者损害信托财产、委托人或者受益人利益的情形；
（七）信托合同规定的其他事情。
第二十条 信托投资公司应当妥善保存资金信托业务的全部资料，保存期自信托终止之日起不能少于十五年。
第二十一条 信托投资公司违反本方法规定的，由中国人民银行根据《金融违法行为处罚方法》及有关规定进行处罚；情节紧急的，中止或者直至取消其办理资金信托业务的资格。对有关的高级管理职员，中国人民银行可以取消其肯定期限直至终身的任职资格；对直接责任职员，取消其信托从业资格。
第二十二条 本方法由中国人民银行负责讲解。
第二十三条 本方法自2002年7月18日起实行。
Provisional Rules on Entrusted1 Funds Management of Trust and Investment Companies
1.These rules are formulated2 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 standardize3 entrusted funds management of the Trust and Investment Companies （TICs） and protect legitimate4 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 entrusts5 his or her legitimately6 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 entities7 or inpiduals shall be allowed to engage in trust business unless stipulated8 otherwise by laws and administrative9 regulations.
3.Entrusted funds a TIC obtains shall not be regarded as its liabilities, neither shall any assets arising from its management, utilization10 and disposal of entrusted funds be included in its own assets.
4.A TIC shall abide11 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 custody12 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 marketing13 or publicity14 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 investors15.
5.When conducting entrusted funds management, a TIC may manage, use or dispose of entrusted funds separately or collectively according to the terms of entrustment16 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 utilize17 the entrusted funds separately in an approach determined18 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 coverage19 of beneficiaries.4） Denominated currency and amount of entrusted funds.5） Maturity20 of the entrustment.6） Management of the entrusted property and the trustee's authorization21 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; accounting22 and payment of other cosplayts.10） Calculation of a TIC's remuneration; intervals23 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 compliance24 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 violation25 of the terms of the entrustment contract shall be first compensated27 by the TIC. If the compensation cannot fully28 cover the losses, the residue29 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 fulfill30 the obligation of being honest, credible31, prudent32 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 improper33 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, supervisors34 and senior management to compensate26 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 retrieve35 the entrusted property according to the entrusted document.Entrusted property that has not been retrieved36 shall be kept in custody by the TIC. During the custody, the custodian37 shall not use this property, while the benefits during the custody belong to the owner of the entrusted property. cosplayt 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 deferred38 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 liquidation39 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 earnings40 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 portfolio41 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 prosecution42 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 eligibility43 for conducting entrusted fund management business may be suspended or revoked44. 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 specified45 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 interpretation46 of these rules.
23.These rules take effect from July 18, 2002.
