注册珠宝评估师执业资格认定办法
财政部
注册珠宝评估师执业资格认定办法
财政部
财会(2001)1038号
为了加强对珠宝评估业的管理，规范珠宝评估运作行为，提高珠宝评估执业质量，根据有关规定，制定本办法。
一、认定范围
在珠宝评估岗位上的中高级专业技术人员。
二、申报条件
凡同时符合下列条件的人员，可以申报认定注册珠宝评估师。
（一）遵纪守法，遵守职业道德规范，无不良执业记录；
（二）大专以上学历；
（三）2001年6月30日前担任中高级专业技术职务；
（四）具有珠宝评估相关专业（珠宝鉴定、商贸、教学、研究等）工作经历十年以上；
（五）具有国家注册珠宝质检师资格或相当资格；
（六）参加中国资产评估协会和国家珠宝玉石质量监督检验中心联合举办的珠宝首饰评估高级培训班，并通过理论和实践考试者；
（七）在珠宝首饰评估方面有特殊贡献者。
三、申报材料
申请认定注册珠宝评估师执业资格的人员，必须提交下列文件：
（一）《注册珠宝评估师执业资格认定申请表》一式两份（样表附后）；
（二）学历证书原件及两份复印件；
（三）中高级专业技术职务证书原件及两份复印件；
（四）国家注册珠宝质检师或相当资格的证书原件及两份复印件；
（五）参加珠宝首饰评估高级培训班证书原件及两份复印件；
（六）所在单位考核鉴定两份；
（七）与珠宝评估有关的业务工作总结两份。
四、认定组织
注册珠宝评估师资格认定工作由财政部注册珠宝评估师执业资格认定工作领导小组（以下简称领导小组，名单附后）负责，领导小组下设办公室，设在中国资产评估协会。
五、认定程序
（一）符合申报条件的珠宝评估人员，可向所在单位提出申请，经单位审核同意后，由所在单位向中国资产评估协会珠宝首饰艺术品评估专业委员会（简称珠宝评估专委会）提出推荐名单。
（二）珠宝评估专委会对申报人员的资格进行初审，报中国资产评估协会。
（三）中国资产评估协会对初审名单进行资格复审，提出拟认定的人员名单，报领导小组评审认定。
（四）领导小组评审认定的注册珠宝评估师，由财政部颁发注册珠宝评估师证书。
六、认定时间
有关认定工作的时间安排另行通知。
七、认定要求
（一）申报单位要坚持高标准、严要求，认真做好审核和申报工作。
（二）凡是违反有关评估法规及在执行珠宝评估业务中有违纪行为者不得申报。
（三）申报单位应优先推荐具备申报条件且在第一线从事珠宝评估工作的专业技术人员。
附一：注册珠宝评估师执业资格认定工作领导小组成员名单
组 长：李 勇（财政部部长助理）
副组长：张蓓莉（国家珠宝玉石质量监督检验中心
主任）
刘 萍（中国注册会计师协会副秘书长）
成 员：王子林（中联资产评估公司总经理、博士）
陈东升（中国嘉德国际拍卖有限公司董事
长、经济学博士）
蔚长海（北京朔源玉石加工有限公司总经
理、中国工艺美术大师）
杨立信（国家宝石监测培训中心主任、博
士）
胡建新（中国注册会计师协会考试中心主
任）
骆小元（中国注册会计师协会注册中心主
任）
陈 华（国家珠宝玉石质量监督检验中心
副研究员）
李 杰（中国注册会计师协会综合部主
任）
办公室主任：刘 萍（兼）
成 员：陈 华（国家珠宝玉石质量监督检验
中心副研究员）
李 杰（中国注册会计师协会综合部
主任）
韩立英（中国注册会计师协会综合部
副主任）
附二：注册珠宝评估师执业资格认定申请表
申 请 人＿＿＿＿＿＿＿＿
工作单位＿＿＿＿＿＿＿＿＿
填表时间 年 月 日
中华人民共和国财政部印制
填 表 说 明
1．本人学习和培训工作经历从高中以后开始填写。
2．呈报单位鉴定意见包括对申请人思想品德、业务水平和是否同意申报等方面的内容。
3．请将一寸免冠照片贴于贴照片处。
4．请认真填写本表，用五号宋体打印。纸不够，可另附。
5．本表一式两份。
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
｜姓 名｜ ｜性别｜ ｜民 族｜ ｜ ｜
｜－－－－｜－－－－－－－－｜－－｜－－－－－－｜－－－－｜－－－－－－｜ ｜
｜政治面貌｜ ｜籍贯｜ ｜出生年月｜ ｜ ｜
｜－－－－｜－－－－－－－－－－－｜－－－－－－｜－－－－－－－－－－－｜ 贴 ｜
｜文化程度｜ ｜ 所学专业 ｜ ｜ 照 ｜
｜－－－－｜－－－－－－－－－－－｜－－－－－－｜－－－－－－－－－－－｜ 片 ｜
｜毕业时间｜ ｜参加工作时间｜ ｜ 处 ｜
｜－－－－｜－－－－－－－－－－－｜－－－－－－｜－－－－－－－－－－－｜ ｜
｜职 称｜ ｜ 职 务 ｜ ｜ ｜
｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜已获资格和 ｜ ｜
｜相关证书编号｜ ｜
｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜工作单位｜ ｜
｜－－－－｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜通讯地址｜ ｜邮政编码｜ ｜ ｜
｜－－－－｜－－－－－－－－－－－－－－－｜－－－－｜－－－－－－－｜－－－－－－－｜
｜电 话｜ ｜传 真｜ ｜ ｜
｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ 本人主要工作经历 ｜
｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ ｜
｜ ｜
｜ ｜
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
｜ 本人主要学习及培训经历 ｜
｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ 时 间 ｜ 学习及培训内容 ｜
｜－－－－－－－－｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ ｜ ｜
｜－－－－－－－－｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ ｜ ｜
｜－－－－－－－－｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ ｜ ｜
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
｜ 本人主要业绩、著作论文、技术报告等成果 ｜
｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ ｜
｜ ｜
｜ ｜
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
｜ ｜ ｜
｜ ｜ ｜
｜ 呈 ｜ ｜
｜ 报 ｜ ｜
｜ 单 ｜ ｜
｜ 位 ｜ ｜
｜ 鉴 ｜ ｜
｜ 定 ｜ ｜
｜ 意 ｜ ｜
｜ 见 ｜ （盖章） ｜
｜ ｜ ｜
｜ ｜ 年 月 日｜
｜－－－｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ ｜ ｜
｜ ｜ ｜
｜ 初 ｜ ｜
｜ 审 ｜ ｜
｜ 单 ｜ ｜
｜ 位 ｜ ｜
｜ 意 ｜ ｜
｜ 见 ｜ （盖章） ｜
｜ ｜ ｜
｜ ｜ 年 月 日｜
｜－－－｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ ｜ ｜
｜ ｜ ｜
｜ 复 ｜ ｜
｜ 审 ｜ ｜
｜ 单 ｜ ｜
｜ 位 ｜ ｜
｜ 意 ｜ ｜
｜ 见 ｜ （盖章） ｜
｜ ｜ ｜
｜ ｜ 年 月 日｜
｜－－－｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ ｜ ｜
｜ ｜ ｜
｜ 领 ｜ ｜
｜ 导 ｜ ｜
｜ 小 ｜ ｜
｜ 组 ｜ ｜
｜ 意 ｜ ｜
｜ 见 ｜ （盖章） ｜
｜ ｜ ｜
｜ ｜ 年 月 日｜
｜－－－｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ ｜ ｜
｜ 备 ｜ ｜
｜ ｜ ｜
｜ 注 ｜ ｜
｜ ｜ ｜
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
2001年7月18日
汽车金融公司管理办法(英文版)
中国银行业监督管理委员会
China Banking Regulatory Commission No. 4 Order
Upon the approval of the State Council, the Administrative Rules Governing the Auto Financing Company is now promulgated by the China Banking Regulatory Commission.
Chairman Liu Mingkang
October 3, 2003
Administrative Rules Governing the Auto Financing Company
Chapter I General Provisions
Article 1 The Administrative Rules Governing the Auto Financing Company (hereinafter referred to as the Rules) is stipulated in accordance with relevant laws and regulations to serve the need of developing auto financing business and regulating the business activities of the non-bank financial institutions engaging in auto financing business.
Article 2 Auto financing companies referred to in the Rules are defined as non-bank financial legal entities charted by the China Banking Regulatory Commission in compliance with relevant laws, regulations and the Rules to provide loans for auto buyers and dealers in the mainland of China.
Article 3 Auto financing companies are supervised and regulated by the China Banking Regulatory Commission.
Chapter II Incorporation, Change and Termination
Article 4 The establishment of an auto financing company shall be subject to the approval of the China Banking Regulatory Commission.
Without the approval of the China Banking Regulatory Commission, no individual or entity shall be allowed to establish an auto financing company, or engage in auto financing business, or include in the name of a company such names as “auto financing” or “auto loan” that indicate the company’s engagement in auto financing business
Article 5 An investor of an auto financing company shall satisfy following requirements:
(a) It shall be a corporate legal entity incorporated in and outside China.
If the investor is a non-financial entity, its total assets of the previous year shall be no less than RMB4 billion yuan or an equivalent amount in convertible currencies; its annual business revenue of the previous year shall be no less than RMB2 billion yuan or an equivalent amount in convertible currencies.
If the investor is a non-bank financial institution, its registered capital shall be no less than RMB300 million yuan or an equivalent amount in convertible currencies;
(b) It shall have sound business performance and remain profitable for the last three consecutive years;
(c) It shall comply with the laws of the countries where it is incorporated and shall have a clean record;
(d) In case of the largest investor, it shall be an auto enterprise or a non-bank financial institution.
The auto enterprise refers to an enterprise that manufactures and sells the whole unit of an automobile.
The largest investor refers to the investor with the largest share of capital and its capital contribution accounting for no less than 30 percent of the total equity of the auto financing company;
(e) It shall not invest in more than one auto financing company; and
(f) It shall satisfy other prudential supervisory requirements set forth by the China Banking Regulatory Commission.
Article 6 An auto financing company shall satisfy the following conditions in order to be incorporated:
a) the minimum amount of registered capital required by the Rules;
b) Articles of Association that complies with relevant laws including the Company Law of the People’s Republic of China and the Rules;
c) senior management familiar with auto financing and other related business;
d) a sound organizational structure, management and risk control systems;
e) proper business premises, safety measures and other facilities for business operations; and
f) other conditions set out by the China Banking Regulatory Commission.
Article 7 The minimum registered capital of an auto financing company shall be no less than RMB500 million yuan or an equivalent amount in convertible currencies. Registered capital shall be paid-in capital.
The China Banking Regulatory Commission shall have the power to adjust the minimum registered capital of an auto financing company in line with the developments of auto financing business and the prudential requirements, but the adjusted floor shall not be lower than the amount provided in this Article.
Article 8 The establishment of an auto financing company shall cover two stages, i.e. the preparation stage and the business commencement stage. The Chinese text of all application documents for the preparation and the business commencement stages shall prevail.
Article 9 To apply for the preparation of a prospective auto financing company, the largest investor of the company shall act as the applicant and submit the following documents to the China Banking Regulatory Commission:
(a) an application letter, including the auto financing company’s name, location of incorporation, registered capital, business scope and investors’ names and amounts of investment, etc.;
(b) a feasibility study on establishing the auto financing company, including a market analysis, a business plan, the organizational structure, an assessment of the company’s risk control capability, the proforma balance sheet and profits in the following three years after the business commencement;
(c) an Articles of Association of the auto financing company (a draft note);
(d) basic information of each investor of the auto financing company, including name, legal representative, location of incorporation, a photocopy of the business license and a summary of business performance, etc.;
(e) the investor’s balance sheet, profit and loss statement and cash flow statement for the latest three years audited by qualified auditing firms;
(f) name and resume of the person in charge of the preparation; and
(g) other documents required by the China Banking Regulatory Commission.
If the applicant is a foreign non-bank financial institution, it shall submit the consent of its home country supervisory authority in writing. If the applicant is a non-financial entity, it shall submit the credit rating report of the previous year by a rating agency.
Article 10 The China Banking Regulatory Commission, upon receiving a complete set of application documents for the preparation of an auto financing company, shall provide its decision of approval or denial in writing within six months.
Article 11 The applicant shall, upon receiving the approval letter from the China Banking Regulatory Commission, complete the preparation within six months. If the applicant has justification for prolonging the preparation stage beyond the prescribed period, it shall submit a written application to the China Banking Regulatory Commission before the original deadline falls due, and may extend the preparation stage for up to three months subject to the approval.
If the applicant fails to apply for business commencement upon the completion of the preparation stage or the extended preparation stage, the original approval document for the preparation shall become void automatically.
During the preparation stage, the applicant shall not conduct any auto financing business.
Article 12 The applicant shall, before the deadline of the preparation stage or the extended preparation stage, apply for business commencement to the China Banking Regulatory Commission with the following attachments:
(a) a report on completion of the preparation and an application letter for business commencement;
(b) a certification of paid-in capital issued by a qualified Chinese certifying agency, and a registration certificate issued by the State Administration of Industry and Commerce;
(c) articles of Association of the auto financing company;
(d) names and detailed resumes of proposed senior managerial personnel;
(e) name and capital contribution of each shareholder;
(f) proposed business rules and procedures and internal controls;
(g) verification documents on business premises and other business-related facilities issued by relevant authorities; and
(h) other documents required by the China Banking Regulatory Commission.
Article 13 The China Banking Regulatory Commission, upon receiving a complete set of business commencement application documents, shall provide its decision of approval or denial of the application within three months. If the application is approved, the applicant shall receive a written approval letter attached with a license to conduct financial business with the prescribed business scope. If the application is denied, the applicant shall receive a written notice in which reasons for denial are provided.
The applicant shall, before commencing operations, register with the State Administration of Industry and Commerce with the presentation of the license to conduct financial business, and receive a corporate legal entity business License.
The China Banking Regulatory Commission shall revoke the license to conduct financial business and issue a public notice of the revocation if the auto financing company, after receiving the business license, fails without justification to open business within three months, or, without approval, stops operation for six consecutive months after business commencement.
Article 14 An auto financing company shall not set up any branch or subsidiary.
Article 15 The appointment of the senior managerial personnel of an auto financing company shall be either subject to the qualification review by the China Banking Regulatory Commission or filed with the China Banking Regulatory Commission for record.
The chairman of the board of directors, general manager and deputy general manager, executive directors, and chief financial officer of an auto financing company are subject to the qualification view by the China Banking Regulatory Commission. The qualifications of these senior managerial personnel and procedures relating to qualification review and filing for record shall be issued separately.
Article 16 An auto financing company, in case of any of the following changes, shall seek the approval of the China Banking Regulatory Commission:
(a) change of company name;
(b) change of registered capital;
(c) change of business premises;
(d) change of business scope;
(e) change of organizational structure;
(f) change of equity structure;
(g) revision of Articles of Association;
(h) change of senior managerial personnel;
(i) merger or split; and
(j) other changes that require the approval of the China Banking Regulatory Commission.
Article 17 The liquidation of an auto financing company whose operation is terminated because of dissolution, closure or bankruptcy, shall be carried out in compliance with relevant laws and regulations.
Chapter III Business Scope and Supervision
Article 18 An auto financing company may conduct all or part of the following lines of Renminbi business with the approval of the China Banking Regulatory Commission:
(a) taking deposits with maturity of no less than three months from its shareholders in the mainland of China;
(b) extending loans for auto purchase;
(c) extending loans to auto dealers for purpose of purchasing automobiles or facilities for operations (including the show-room construction, purchase of spare parts and equipment repairs);
(d) transferring and selling auto loan receivables;
(e) borrowing from financial institutions;
(f) providing guarantee for auto purchase financing;
(g) agency business relating to auto purchase financing; and
(h) other loan business approved by The China Banking Regulatory Commission.
Article 19 An auto financing company, in case of extending loans to a natural person for auto purchase, shall observe relevant rules governing the auto loans to individual buyers promulgated by the relative supervisory authority. In case of extending auto loans to a legal entity or other organizations, an auto financing company shall observe relevant rules set out by General Provisions of Loans and other regulations.
Article 20 An auto financing company, without the approval of relevant regulatory authorities, shall not issue bonds or borrow funds from overseas. When an auto financing company’s establishment and business operations involve currency exchange, outward repatriation of profits, provision of auto loans for non-residents, capital management or other business transactions relating to foreign exchange administration, the company shall be subject to relevant regulations to be jointly issued by relative regulatory authorities and the State Administration of Foreign Exchange.
Article 21 An auto financing company shall meet the requirement on the capital to risk assets ratio, and the capital adequacy ratio shall not be less than ten percent. The China Banking Regulatory Commission may increase the minimum requirement of capital adequacy ratio of an individual company in line with the company’s risk profile and risk management capability. Other requirements on risk control and management relating to various kinds of assets shall be issued separately by the China Banking Regulatory Commission.
Article 22 An auto financing company shall adopt relevant accounting rules for financial institutions.
Article 23 An auto financing company shall compile in required format and submit to the China Banking Regulatory Commission the balance sheet, the profit and loss Statement, the cash flow statement and other statements required by the China Banking Regulatory Commission, and submit the financial statements of the previous year within three months after the end of each accounting year.
An auto financing company shall not provide false financial statements, or statements in which important facts are concealed.
Article 24 An auto financing company shall establish and improve various business management systems and internal controls in line with Guidelines on Strengthening Internal Controls of Commercial Banks issued by the People’s Bank of China, and report the systems to the China Banking Regulatory Commission before their implementation.
Article 25 An auto financing company shall accept the on-site examination and the off-site surveillance by the China Banking Regulatory Commission.
Article 26 The China Banking Regulatory Commission may call the legal representatives or other senior managerial personnel of an auto financing company for inquiries into problems discovered during regular examinations, and demand the company to correct within a prescribed time frame.
Article 27 An auto financing company shall establish a system of external audit on a regular basis and submit to the China Banking Regulatory Commission annual auditor’s report signed by the company’s legal representative within six months after the end of each accounting year.
Article 28 An auto financing company, in case of encountering payment difficulties or other emergencies, shall take remedial actions, and promptly report to the China Banking Regulatory Commission.
Article 29 The China Banking Regulatory Commission shall demand remedial actions by an auto financing company in case of the following circumstances:
(a) The company suffers from a loss in the current year of above 50 percent of the registered capital or losses in the last three consecutive years of above 10 percent of the registered capital;
(b) The company is in payment difficulties; and
(c) The company faces other major operational risks that the China Banking Regulatory Commission deems necessary to issue an order for corrective actions.
Article 30 The China Banking Regulatory Commission, after issuing an order for corrective actions to an auto financing company, may take the following enforcement actions:
(a) demanding or prohibiting the change of the company’s senior managerial personnel;
(b) suspending part of the company’s business or prohibiting the company’s engagement in new business lines;
(c) demanding an increase of the company’s capital within a prescribed time frame;
(d) demanding the company to change its equity structure or implement other forms of restructuring;
(e) prohibiting the dividend distribution; and
(f) other enforcement actions that the China Banking Regulatory Commission deems necessary.
Article 31 An auto financing company, when receiving an order for remedial actions, shall not resume normal business operations until the following conditions are met and are approved by the China Banking Regulatory Commission:
(a) Solvency is restored;
(b) Losses are covered; and
(c) Major operational risks are addressed.
Article 32 The maximum time limit that an auto financing company is allowed for corrective actions shall not exceed one year. If the company fails to meet the objectives of remedial actions within the prescribed time limit, its operation shall be terminated in accordance with relevant laws and regulations.
Article 33 Auto financing companies may establish a trade association for self-regulation purposes. The activities of the trade association are subject to the guidance and oversight of the China Banking Regulatory Commission.
Chapter IV Legal Liabilities
Article 34 Any establishment of an auto financing company or any auto financing business without the approval of the China Banking Regulatory Commission shall be banned. If the case constitutes a crime, criminal liabilities shall be investigated. If the case dose not constitute a crime, the China Banking Regulatory Commission shall confiscate the illegal earnings and impose a fine between one to five times the illegal earnings. If no illegal earnings are involved, the China Banking Regulatory Commission shall issue an order for remedial actions and impose a fine of no less than RMB100,000 yuan and no more than RMB500,000 yuan.
Article 35 The China Banking Regulatory Commission shall demand correction and impose a fine of RMB1000 yuan if a company, without the approval of the China Banking Regulatory Commission, includes in its name such words as “auto finance”, “auto loan”, etc. that indicate the company’s engagement in auto financing business.
Article 36 In case of an auto financing company being found to engage in business activities beyond its prescribed business scope, the China Banking Regulatory Commission shall issue a warning against the company, confiscate the illegal earnings and impose a fine in a range of one to five times the illegal earnings. If no illegal earnings are involved, the China Banking Regulatory Commission imposes a fine of no less than RMB100,000 yuan and no more than RMB500,000 yuan. If the case constitutes a crime, the criminal liabilities shall be investigated.
Article 37 In case of an auto financing company being found in violation of relevant provisions of the Rules to provide false financial statements or statements in which important facts are concealed, the China Banking Regulatory Commission shall issue a warning against the company, and impose a fine of no less than RMB100,000 yuan and no more than RMB500,000 yuan. If the case constitutes a crime, the criminal liabilities shall be investigated.
Article 38 In case of an auto financing company being found in violation of relevant provisions of the Rules to reject or impede the examinations and oversight by the supervisor, the China Banking Regulatory Commission shall issue a warning against the company, and impose a fine of no less than RMB10,000 yuan and no more than RMB30,000 yuan.
Article 39 An auto financing company, in case of being found in violation of the Rules, shall be punished in accordance with the provisions of Article 34 to Article 38. If the violation is a serious one, the China Banking Regulatory Commission may ban the company’s senior managerial personnel from holding senior management position for one to ten years, or in some particular case, for life.
Article 40 An auto financing company, in case of being found in violation of other Chinese laws and regulations, shall be subject to enforcement actions by relevant regulatory authorities.
Chapter V Supplementary Provisions
Article 41 The Rules is applicable to all auto financing companies incorporated in the mainland of China funded by investors from Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan province.
Article 42 The Rules enters into effect on October 3, 2003, and the power of the interpretation rests with the China Banking Regulatory Commission.
