Individuals: savings account and settlement account.

Specific requirements should refer to the following:

Measures for the administration of RMB bank settlement accounts

Order of China People's Bank

[2003] No.5

In order to standardize the opening and use of RMB bank settlement accounts and maintain the stability of economic and financial order, the People's Bank of China formulated the Measures for the Administration of RMB Bank Settlement Accounts, which was adopted at the 34th President's Office Meeting on August 2 1 2002, and is hereby promulgated and shall come into force on September 1 2003.

Chairman: Zhou Xiaochuan

April 2003 10

Measures for the administration of RMB bank settlement accounts

Chapter I General Principles

Article 1 In order to standardize the opening and use of RMB bank settlement accounts (hereinafter referred to as bank settlement accounts), strengthen the management of bank settlement accounts and maintain the stability of economic and financial order, these Measures are formulated in accordance with the Law of the People's Republic of China on the People's Bank of China and the Law of People's Republic of China (PRC) Commercial Bank.

Article 2 These Measures shall apply to the bank settlement accounts opened by depositors in banks in China.

The term "depositor" as mentioned in these Measures refers to the organs, organizations, military units, enterprises, institutions, other organizations (hereinafter referred to as units), individual industrial and commercial households and natural persons that have opened bank settlement accounts in China.

The term "banks" as mentioned in these Measures refers to policy banks, commercial banks (including wholly foreign-owned banks, Sino-foreign joint venture banks and branches of foreign banks), urban credit cooperatives and rural credit cooperatives that are approved by the People's Bank of China to engage in payment and settlement business in China.

The term "bank settlement account" as mentioned in these Measures refers to the RMB demand deposit account opened by the bank for depositors to pay and settle funds.

Article 3 Bank settlement accounts are divided into unit bank settlement accounts and individual bank settlement accounts according to depositors.

(1) The bank settlement account opened by the depositor in the name of the company is the bank settlement account of the company. Unit bank settlement accounts are divided into basic deposit account, general deposit accounts, special deposit accounts and temporary deposit accounts according to their purposes.

Bank settlement accounts opened by individual industrial and commercial households with business licenses in the name of shop names or operators shall be included in the management of unit bank settlement accounts.

(2) A bank settlement account opened by a depositor in the name of a natural person with his personal identity certificate is a personal bank settlement account.

The accounts opened by postal savings institutions for bank card business are included in the management of personal bank settlement accounts.

Article 4 Depositors of corporate bank settlement accounts can only open a basic deposit account in the bank.

Article 5 A depositor shall open a bank settlement account at the place of registration or domicile. Except that bank settlement accounts can be opened in different places (across provinces, cities and counties) in accordance with the provisions of these Measures.

Article 6 The examination and approval system shall be implemented for depositors to open basic deposit account, temporary deposit accounts and special deposit accounts in budget units. With the approval of the People's Bank of China, the opening bank will issue an account registration certificate. Except for temporary deposit accounts opened by depositors for capital verification purposes.

Article 7 Depositors may choose to open a bank settlement account. Except for national laws, administrative regulations and provisions of the State Council, no unit or individual may force depositors to open bank settlement accounts in designated banks.

Article 8 The opening and use of bank settlement accounts shall abide by laws and administrative regulations, and bank settlement accounts shall not be used for tax evasion, debt evasion, cash withdrawal or other illegal and criminal activities.

Article 9 Banks shall keep the information of depositors' bank settlement accounts confidential according to law. Unless otherwise stipulated by national laws and administrative regulations, banks have the right to refuse any unit or individual to inquire about the deposits and related materials in the bank settlement account of the unit. Unless otherwise stipulated by national laws, banks have the right to refuse any unit or individual to inquire about the deposits and related materials in individual bank settlement accounts.

Article 10 The People's Bank of China is the supervision and management department of bank settlement accounts.

Chapter II Opening of Bank Settlement Accounts

Article 11 basic deposit account is a bank settlement account opened by depositors for daily transfer settlement and cash receipt and payment. The following depositors may apply for opening a basic deposit account:

(1) Enterprise legal person.

(2) an unincorporated enterprise.

(3) institutions.

(4) Decentralizing units at or above the regimental level, armed police forces and arms (detachments) on duty.

(5) social organizations.

(6) Private non-enterprise organizations.

(7) permanent institutions in different places.

(8) Foreign institutions in China.

(9) Individual industrial and commercial households.

(10) Residents' committees, villagers' committees and community committees.

(eleven) the independent accounting subsidiary established by the unit.

(12) Other organizations.

Article 12 A general deposit account refers to a bank settlement account opened by depositors in financial institutions outside basic deposit account for loans or other settlement needs.

Article 13 A special deposit account is a bank settlement account opened by depositors for the special management and use of their special funds in accordance with the provisions of laws, administrative regulations and rules. In order to manage and use the following funds, depositors may apply for opening a special deposit account:

(1) Capital construction funds.

(two) renovation funds.

(3) Extrabudgetary funds.

(4) Funds for purchasing grain, cotton and oil.

(5) Securities trading settlement funds.

(6) Futures trading margin.

(7) Trust funds.

(8) interbank funds deposited by financial institutions.

(nine) policy real estate development funds.

(ten) the unit bank card reserve fund.

(eleven) housing provident fund.

(12) social security fund.

(thirteen) income remittance funds and business expenditure funds.

(fourteen) the organization funds of the party, the league and the trade union.

(fifteen) other funds that need special management and use.

Income remittance funds and business expenditure funds refer to the income and expenditure funds of non-independent accounting units or institutions to which depositors in basic deposit account belong.

The special deposit account opened for remittance of income and business expenses shall use the name of the subordinate unit.

Article 14 A temporary deposit account is a bank settlement account opened by depositors for temporary needs and use within a certain period of time. In any of the following circumstances, the depositor may apply for opening a temporary deposit account:

(a) the establishment of temporary institutions.

(2) Temporary business activities in different places.

(3) Verification of registered capital.

Article 15 A personal bank settlement account is a deposit account opened by a natural person for investment, consumption and settlement, and can handle payment and settlement business. In any of the following circumstances, you may apply for opening a personal bank settlement account:

(1) Using credit payment instruments such as checks and credit cards.

(2) Handling remittance, regular debit, regular credit, debit card and other settlement businesses.

A natural person may apply for opening a personal bank settlement account as required, or choose from the opened savings accounts and apply to the bank for confirmation as a personal bank settlement account.

Article 16 Depositors may open relevant bank settlement accounts in different places under any of the following circumstances:

(1) The place where the business license is registered is not in the same administrative region (across provinces, cities and counties) and it is necessary to open a basic deposit account.

(2) It is necessary to open a general deposit account for handling loans and other settlement in different places.

(3) The depositor needs to open a special deposit account because of income remittance or business expenses incurred by affiliated non-independent accounting units or institutions.

(four) temporary business activities in different places need to open a temporary deposit account.

(5) A natural person opens a personal bank settlement account in a different place as required.

Article 17 A depositor applying for opening a basic deposit account shall submit the following documents to the bank:

(1) An enterprise as a legal person shall issue the original business license of the enterprise as a legal person.

(2) For an unincorporated enterprise, the original business license of the enterprise shall be issued.

(three) the organs and institutions that implement budget management issue the approval or registration certificate of the government personnel department or the organization establishment Committee and the certificate that the financial department agrees to open an account; Non-budget management institutions shall issue the approval or registration certificate of the government personnel department or the establishment Committee.

(4) Units above the regimental level of the army and the armed police, as well as divisions (detachments) delegated to duty, shall be issued with account opening certificates by the financial departments of units above the regimental level of the army and the armed police corps.

(five) social organizations, social organizations should be issued by the registration certificate, religious organizations should also be issued by the administrative department of religious affairs approval or proof.

(6) Private non-enterprise organizations shall issue private non-enterprise registration certificates.

(seven) the permanent establishment in the field shall issue the approval of the local government department.

(eight) foreign institutions in China, should be issued by the relevant competent departments of the state approval or proof; The representative offices and offices of foreign-capital enterprises in China shall hold the registration certificates issued by the state registration authorities.

(nine) individual industrial and commercial households, should issue the original business license of individual industrial and commercial households.

(ten) the residents' committee, villagers' committee and community committee shall issue the approval or certificate of their competent departments.

(eleven) independent accounting subsidiary, should be issued by the competent department of basic deposit account account registration certificate and approval.

(twelve) other organizations shall issue the approval or certificate of the competent government department.

If the depositors in this article are taxpayers engaged in production and business activities, they shall also issue tax registration certificates issued by the tax authorities.

Article 18 When applying for opening a general deposit account, a depositor shall submit the certificate of opening an account in basic deposit account, the certificate of opening an account in basic deposit account and the following documents to the bank:

(1) When depositors need to borrow money from banks, they shall issue loan contracts.

(2) Relevant certificates issued by depositors for other settlement needs.

Article 19 When applying for opening a special deposit account, a depositor shall submit the certificate of opening an account in basic deposit account, the certificate of opening an account in basic deposit account and the following documents to the bank:

(a) capital construction funds, renovation funds, policy real estate development funds, housing funds, social security funds, should be issued by the competent authorities for examination and approval.

(2) for extra-budgetary funds, a certificate from the financial department shall be issued.

(three) the purchase of grain, cotton and oil should be approved by the competent department.

(four) the unit bank card reserve fund shall be issued in accordance with the provisions of the articles of association of the bank card approved by the People's Bank of China.

(5) Securities trading settlement funds shall be certified by the securities company or the securities management department.

(six) the futures trading margin shall be issued by the futures company or the futures management department.

(7) A financial institution shall issue a certificate of depositing interbank funds.

(eight) income remittance funds and business expenditure funds, should be issued by the relevant certificates of basic deposit account depositors.

(nine) the organization funds of the party, league and trade union in the unit shall be based on the approval or certificate of the unit or the relevant department.

(ten) other funds that need special management and use according to regulations shall be subject to relevant laws and regulations or relevant documents of government departments.

Article 20 RMB special accounts and RMB settlement fund accounts opened by qualified foreign institutional investors engaged in securities investment in China shall be included in the management of special deposit accounts. When opening a special RMB account, the approval document of the State Administration of Foreign Exchange shall be issued, and when opening a RMB settlement fund account, the securities investment business license of the securities management department shall be issued.

Article 21 A depositor applying for opening a temporary deposit account shall submit the following documents to the bank:

(a) temporary institutions, should be issued by the local authorities agreed to set up a temporary agency approval.

(two) the construction and installation units in different places shall issue the original business license or business license of their subordinate units, as well as the license or construction and installation contract issued by the construction and installation department.

(three) units engaged in temporary business activities in different places shall issue the original business license and the approval letter from the administrative department for industry and commerce of the temporary business place.

(four) when verifying the registered capital, the notice of pre-approval of the enterprise name of the administrative department for Industry and Commerce or the approval letter of the relevant department shall be issued.

The second and third items of this article shall also issue the account registration certificate of basic deposit account.

Article 22 A depositor applying for opening a personal bank settlement account shall submit the following documents to the bank:

(a) China residents, should issue a resident identity card or temporary id card.

(two) China People's Liberation Army soldiers, should issue military identity documents.

(three) China people's armed police, armed police identity documents should be issued.

(four) Hong Kong and Macao residents, should be issued to Hong Kong and Macao residents to travel to and from the mainland; Taiwan Province residents shall issue mainland travel permit for taiwan residents or other valid travel documents.

(5) Foreign citizens should issue passports.

(six) other valid documents stipulated by laws, regulations and relevant state documents.

When a bank opens a bank settlement account for an individual, it may also require the applicant to issue a household registration book, driver's license, passport and other valid documents as needed.

Article 23 Where a depositor needs to open a unit bank settlement account in a different place, he shall provide the following corresponding supporting documents in addition to the relevant supporting documents stipulated in Articles 17, 18, 19 and 21 of these Measures:

(1) Where a depositor whose place of business and place of registration are not in the same administrative region opens a basic deposit account in another place, it shall issue a certificate that the branch of the People's Bank of China, where it is registered, has not opened a basic deposit account.

(2) Where a depositor borrows money from a different place and opens a general deposit account in a different place, a loan contract for a loan from a different place shall be issued.

(3) If a depositor handles income remittance and business expenses in a different place due to business needs and opens a special deposit account in a different place, it shall issue a certificate from a subordinate unit.

In the second and third cases of this article, the basic deposit account account registration certificate shall also be issued.

Where a depositor needs to open a personal bank settlement account in a different place, he shall issue the supporting documents stipulated in Article 22 of these Measures.

Article 24 The name of a bank settlement account opened by a unit shall be consistent with the full name of the account opening certificate provided by it. The name and font size of the bank settlement account opened by individual industrial and commercial households shall be consistent with its business license; The name of the bank settlement account opened by individual industrial and commercial households is composed of the word "self-employed" recorded in the business license and the name of the operator. The name of the bank settlement account opened by a natural person shall be consistent with the name in the valid identity certificate provided by the natural person.

Article 25 Where a bank opens a general deposit account, a special deposit account or a temporary deposit account for depositors, it shall notify the basic deposit account bank in writing within 3 working days from the date of opening the account.

Twenty-sixth depositors to apply for opening a unit bank settlement account, can be handled directly by the legal representative or the person in charge of the unit, can also entrust others to handle.

Directly handled by the legal representative or the person in charge of the unit, in addition to the corresponding supporting documents, the identity certificate of the legal representative or the person in charge of the unit shall also be issued; If it entrusts others to handle it, in addition to the corresponding supporting documents, it shall also issue the power of attorney of its legal representative or person in charge of the unit and its identity certificate, as well as the identity certificate of the authorized person.

Article 27 When applying for opening a bank settlement account, a depositor shall fill in an application form for opening an account. The application for opening an account shall record relevant matters in accordance with the provisions of the People's Bank of China.

Article 28 A bank shall carefully examine the authenticity, completeness and compliance of the items filled in the depositor's application for opening an account and the supporting documents.

If the application for account opening is complete and meets the requirements for opening basic deposit account, temporary deposit accounts and special deposit accounts for budget units, the bank shall submit the depositor's application for account opening, relevant supporting documents and bank audit opinions and other account opening materials to the local branch of the People's Bank of China, and go through the account opening procedures after approval; In line with the conditions for opening general deposit accounts, other special deposit accounts and personal bank settlement accounts, the bank shall handle the account opening procedures within 5 working days from the date of opening the account and file with the local branch of the People's Bank of China.

Article 29 The People's Bank of China shall, within 2 working days, review the compliance of the opening materials of basic deposit account, temporary deposit accounts and special deposit accounts of budget units submitted by the bank, and approve them if they meet the opening conditions; If it does not meet the requirements for opening an account, it shall sign an opinion on the application for opening an account and return it to the bank together with relevant supporting documents.

Article 30 When a bank opens a bank settlement account for a depositor, it shall sign a bank settlement account management agreement with the depositor to clarify the rights and obligations of both parties. Unless otherwise stipulated by the People's Bank of China, a special seal card for depositors shall be set up, and the original or photocopy of the seal pattern and relevant supporting documents shall be kept for future reference.

Article 31 The account registration certificate is an effective voucher for recording the information of the bank settlement account of the unit, and depositors shall use it and keep it properly in accordance with the provisions of these Measures.

Article 32 When a bank opens a general deposit account, a special deposit account and a temporary deposit account for depositors, it shall register the account name, account number, account nature, bank and date of account opening on its basic deposit account account opening registration certificate, and sign it. Except for temporary institutions and temporary deposit accounts that need to be opened for capital verification of registered capital.

Chapter III Use of Bank Settlement Accounts

Article 33 basic deposit account is the depositor's main account. The receipt and payment of funds for depositors' daily business activities and the withdrawal of wages, bonuses and cash shall be handled through this account.

Article 34 A general deposit account is used to handle the transfer of depositors' loans, the repayment of loans and the receipt and payment of other settlement funds. This account can be used for cash deposit, but not for cash withdrawal.

Thirty-fifth special deposit accounts are used to handle the receipt and payment of special funds.

The funds in the company's bank card account must be deposited through basic deposit account transfer. The account shall not handle cash receipt and payment business.

No cash may be withdrawn from the special deposit account for extra-budgetary funds, securities trading settlement funds, futures trading deposits and trust funds.

Capital construction funds, renovation funds, policy real estate development funds, and financial institutions that need to withdraw cash from interbank fund accounts shall be approved by the local branch of the People's Bank of China when opening an account. The local branches of the People's Bank of China shall be examined and approved according to the national cash management regulations.

Withdrawal of cash from special deposit accounts such as grain, cotton and oil purchase funds, social security funds, housing funds and trade union funds shall be handled in accordance with relevant state regulations on cash management.

The income remittance account only accepts and does not pay, and may not withdraw cash, except that it is paid to its depositors in basic deposit account or special financial accounts with extra-budgetary funds. Except for the funds transferred from basic deposit account, the business expenditure account only accepts and does not pay, and its cash withdrawal must be handled in accordance with the relevant state regulations on cash management.

Banks shall strengthen supervision in accordance with the provisions of this article and the provisions of the state on the management of the use of funds for purchasing grain, cotton and oil, and shall not handle the receipt, payment and cash withdrawal of funds that do not meet the requirements. But it is not responsible for supervising the use of other special funds.

Thirty-sixth temporary deposit accounts are used to handle the receipt and payment of funds generated by temporary institutions and depositors' temporary business activities.

Temporary deposit accounts shall be valid according to the time limit specified in relevant account opening documents or the needs of depositors. If depositors need to extend the service life of their accounts, they should apply to the opening bank within the validity period, and the opening bank should report to the local branch of the People's Bank of China for approval before going through the extension formalities. The term of validity of a temporary deposit account shall not exceed 2 years.

Withdrawing cash from a temporary deposit account shall be handled in accordance with the relevant provisions of the state on cash management.

Article 37 The temporary deposit account for capital verification of registered capital only accepts and does not pay during the capital verification period, and the remitter for capital verification of registered capital shall have the same name as the investor.

Article 38 A depositor who opens a corporate bank settlement account may handle payment business within three working days from the date of formal opening. However, the temporary deposit account registered for capital verification is converted into basic deposit account, except for the general deposit account opened for lending.

Thirty-ninth personal bank settlement accounts are used to handle personal transfer receipts and payments and cash deposits and withdrawals. The following funds can be transferred to the personal bank settlement account:

(1) Income from wages and bonuses.

(2) Income from labor services such as manuscript fees and performance fees.

(three) the principal and income of bonds, futures, trusts and other investments.

(4) Income from the transfer of personal creditor's rights or property rights.

(5) Personal loan transfer.

(6) Securities trading settlement funds and futures trading deposits.

(7) Inheritance and money donation.

(eight) insurance claims, premium refund and other funds.

(9) Tax refund.

(ten) sales revenue of agricultural and sideline products and mineral products.

(eleven) other legitimate funds.

Fortieth units from their bank settlement accounts to personal bank settlement accounts, each more than 50 thousand yuan, should provide the following payment basis to their bank:

(a) the wage payment agreement and the list of payees.

(2) Award-winning certificate.

(three) proof of the labor contract between the press, publication, performance organizer and other units and the payee or the individual.

(4) A certificate that a securities company, a futures company, a trust and investment company or a lottery issuing or underwriting department has paid or refunded a natural person.

(5) Agreement on transfer of creditor's rights or property rights.

(6) loan contract.

(7) Certificate of insurance company.

(eight) the certificate of the tax collection and management department.

(nine) agricultural and sideline products and mineral products purchase and sale contracts.

(10) Proof of other lawful funds.

If the amount paid from the unit bank settlement account to the individual bank settlement account is taxable, the withholding agent shall provide the tax payment certificate to the bank where the account is opened.

Article 41 Under any of the following circumstances, an individual shall issue the relevant payment basis as stipulated in Article 40 of these Measures.

(1) The individual entrusts the opening bank with the cheque issued by the drawer and transfers the money into his personal bank settlement account.

(2) The individual presents the bank draft and cashier's check to the bank with the applicant as the unit, and transfers the money into his personal bank settlement account.

Article 42 When a unit bank settlement account pays money to an individual bank settlement account, the bank shall carefully examine the original payment basis or collection basis in accordance with the provisions of Articles 40 and 41, and keep a copy according to the accounting files for safekeeping. If the relevant basis is not provided or the relevant basis does not meet the requirements, the bank shall refuse to handle it.

Forty-third savings accounts are limited to cash deposits and withdrawals, and no transfer settlement is allowed.

Article 44 A bank shall check its accounts with depositors in accordance with regulations. After receiving the statement or reconciliation information, the depositor of the bank settlement account shall check the account in time and send the reconciliation receipt or reconciliation confirmation information to the bank within the prescribed time limit.

Article 45 Depositors shall use bank settlement accounts to handle settlement business in accordance with the provisions of these Measures.

Depositors may not lease or lend bank settlement accounts, and may not use bank settlement accounts to obtain bank credit.

Chapter IV Alteration and Cancellation of Bank Settlement Accounts

Article 46 Where a depositor changes his name, but does not change the bank and account number, he shall apply to the bank for changing the bank settlement account within 5 working days, and issue the supporting documents of relevant departments.

Article 47 If the legal representative or principal responsible person, address and other account opening information of the unit are changed, it shall notify the account opening bank in writing within 5 working days and provide relevant certificates.

Article 48 After receiving the depositor's notice of change, the bank shall go through the formalities of change in time and report to the People's Bank of China within 2 working days.

Article 49 In any of the following circumstances, the depositor shall apply to the bank where the account is opened for cancellation of the bank settlement account:

(1) being merged, dissolved, declared bankrupt or closed;

(2) The business license is cancelled or revoked.

(3) The bank where the account is opened needs to be changed due to relocation.

(four) other reasons need to cancel the bank settlement account.

In case of the first and second cases of this article, the depositor shall apply to the bank for cancellation of the bank settlement account within 5 working days.

The term "cancellation" as mentioned in this article refers to the depositor's termination of using the bank settlement account due to the qualification of opening an account or other reasons.

Article 50 Where a depositor cancels the basic deposit account due to the reasons in Items (1) and (2) of Article 49 of these Measures, the bank where the depositor opens an account in basic deposit account shall notify the depositor in writing of the bank where the settlement account is opened in other banks within 2 working days from the date of canceling the bank settlement account; The opening bank of the depositor's other bank settlement account shall notify the depositor to cancel the relevant bank settlement account within 2 working days from the date of receiving the notice; Depositors should cancel other bank settlement accounts within 3 working days from the date of receiving the notice.

Article 51 A bank shall have the right to stop the external payment of its bank settlement account if it is informed that the depositor has the circumstances in Items (1) and (2) of Article 49 of these Measures, and the depositor has not taken the initiative to go through the formalities of closing the bank settlement account within the prescribed time limit.

Article 52 A unit that has not been approved and registered by the administrative department for industry and commerce shall, after the expiration of the capital verification period, apply to the bank for cancellation of the registration of the temporary deposit account for capital verification, and the funds in its account shall be returned to the original remittance account. Registered capital verification funds are deposited in cash. If investors need to withdraw cash, they should show the original cash payment slip and their valid identification.

Article 53 A depositor who has not paid off the debts of the bank where he opened the account may not apply for account cancellation.

Article 54 When a depositor cancels a bank settlement account, he/she must check the balance of the bank settlement account with the bank where he/she opened the account, and return all kinds of important blank bills, settlement vouchers and account opening registration certificates. Only after the bank checks them correctly can the account be cancelled. Depositors who fail to return all kinds of important blank bills and settlement vouchers as required shall issue relevant certificates and bear the losses themselves.

Article 55 When a bank cancels its unit bank settlement account, it shall indicate the cancellation date and sign it on its basic deposit account account opening registration certificate, and report it to the People's Bank of China within 2 working days from the date of cancellation of the bank settlement account.

Article 56 For the unit bank settlement account that has not been received and paid for one year, the bank shall notify the unit to handle the account cancellation procedures within 30 days from the date of issuing the notice. The overdue account shall be deemed as voluntary account cancellation, and the untransferred funds shall be included in the long-term unsettled account management.

Chapter V Management of Bank Settlement Accounts

Article 57 The People's Bank of China is responsible for supervising and inspecting the opening and use of bank settlement accounts, and punishing depositors and banks for violating the regulations on the management of bank settlement accounts.

Article 58 The People's Bank of China shall monitor and manage the opening and use of bank settlement accounts.

Article 59 The People's Bank of China is responsible for the management of account opening registration certificates of basic deposit account, temporary deposit accounts and special deposit accounts of budget units.

No unit or individual may forge, alter or privately print the account opening registration certificate.

Article 60 Banks are responsible for managing the opening and use of bank settlement accounts of their business institutions, supervising and inspecting the implementation of these Measures, and correcting the illegal opening and use of bank settlement accounts.

Article 61 A bank shall designate a special person to be responsible for the examination and management of the opening, use and cancellation of bank settlement accounts, for the examination of depositors' application materials for opening accounts, and timely submit depositors' expense account information materials in accordance with the provisions of these Measures, establish and improve the expense account registration system, establish bank settlement account management files, and manage them according to accounting files.

The storage period of the bank settlement account management file is 10 year after the bank settlement account is cancelled.

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