(1) Directly or indirectly controlling or being controlled by other enterprises and institutions in terms of equity or business decisions;
(2) * * * is controlled by a third-party enterprise or institutional legal person;
(3) Directly or indirectly controlling major investors, key management personnel or their close relatives (including immediate relatives within three generations and collateral relatives within two generations);
(4) There are other related relationships, and the assets and profits may not be transferred according to the principle of fair price, and the commercial bank thinks that it should be managed as a group customer.
Commercial banks can determine the scope of single group customers according to the above four characteristics and the actual needs of credit business risk management. Article 4 The credit business mentioned in these Guidelines includes: loans, loans, trade financing, bill acceptance and discount, overdraft, factoring, guarantee, loan commitment, opening letters of credit, etc. Article 5 The term "credit risk of group customers" as mentioned in these Guidelines refers to the possibility that a commercial bank cannot recover the loan principal and interest on time due to reasons such as granting credit to group customers, over-granting credit, improper allocation of credit lines or poor management, and the possibility that a group customer fails to transfer assets or profits among internal related parties according to the fair price principle through related party transactions and asset restructuring, or brings other losses to commercial banks. Article 6 Commercial banks shall follow the following principles in granting credit to group customers:
(1) principle of unity. Commercial banks implement unified management of credit granting to group customers and pay attention to risk control of credit granting to group customers.
(2) The principle of moderation. Commercial banks should reasonably determine the total amount of credit granted to group customers according to the risk of the credit recipients and their own risk-taking ability to prevent excessive concentration of risks.
(3) Early warning principle. Commercial banks should establish a risk early warning mechanism to prevent and resolve the credit risk of group customers in time. Chapter II Risk Management of Credit Business Article 7 A commercial bank shall, in accordance with the provisions of these Guidelines and in combination with its own management level and the status of credit management information system, formulate a risk management system for group customers' credit business, including organizational structure, specific measures for risk management and prevention, criteria for determining the scope of single group customers, credit line standards for single group customers, internal reporting procedures and internal responsibility allocation.
The risk management system of group customer credit business formulated by commercial banks shall be reported to the CBRC for the record. Article 8 A commercial bank shall establish a management mechanism suitable for the risk management characteristics of group customers' credit business, and banks at all levels shall designate departments to be responsible for the organization and management, information collection, information service and information management of group customers' credit activities. Article 9 When a commercial bank extends credit to a group customer, the branch or institution designated by the head office where the group customer's headquarters (or core enterprise) is located shall be the competent authority. The competent authority is responsible for setting and adjusting the unified credit line of group customers or putting forward corresponding plans, which will be implemented after being approved according to the prescribed procedures, and for tracking and collecting the management information of group customers, as well as risk warning and notification. Article 10 A commercial bank shall implement the account manager system when granting credit to group customers. The competent department of credit granting to group customers of commercial banks shall designate a special person to be responsible for the daily management of credit granting to group customers. Article 11 Commercial banks should fully consider the credit status, operating status and financial status of each credit object, as well as the overall credit status, operating status and financial status of group customers when determining the maximum credit line of each credit object of group customers. The maximum credit line should be adjusted in time according to the changes in the operation and financial status of the group customers. Article 12 When the credit demand of group customers exceeds the risk tolerance of banks, commercial banks should take measures such as organizing syndicated loans, joint loans and loan transfer to spread risks.
The term "exceeding risk tolerance" as mentioned in these Guidelines refers to other circumstances in which the total credit granted by a commercial bank to a single group customer exceeds 65,438+05% of the capital balance of the commercial bank or the commercial bank considers it to exceed its risk tolerance. Article 13 When granting credit to a group customer, a commercial bank shall require the group customer to provide true and complete information, including the name, legal representative, actual controller, place of registration, registered capital, main business, shareholding structure, senior management, financial status, major assets, guarantees and important litigation of each member of the group customer.
When necessary, commercial banks may require group customers to hire an independent third party with notarization effect to issue information authenticity certificates. Article 14 When granting credit to group customers, commercial banks should conduct full credit due diligence, conduct on-site verification of key contents or questionable contents according to the information provided by the credit recipients, and reflect them in the credit investigation report. Investigators should be responsible for the authenticity of the investigation report.