商业银行柜台记账式国债交易管理办法.docx

1、商业银行柜台记账式国债交易管理办法商业银行柜台记账式国债交易管理办法第一章总则第一条为规范商业银行柜台记账式国债交易行为，方便投资人买卖记账式国债，维护投资人的合法权益，促进债券市场的健康发展，根据国家有关法律法规，制定本办法。第二条本办法所称记账式国债（以下简称债券）是指由财政部指定、经中国人民银行批准可在商业银行柜台进行交易的记账式国债。第三条本办法所指商业银行柜台债券交易（以下称柜台交易）是指商业银行通过其营业网点与投资人进行债券买卖，并办理托管与结算的行为。第四条中国人民银行商财政部后，可批准具备条件的商业银行成为柜台交易承办银行（以下简称承办银行），办理柜台交易业务。第五条本办法所称

2、投资人是指通过商业银行营业网点与商业银行买卖债券的个人和单位。金融机构不得通过商业银行营业网点买卖债券。第六条柜台交易应遵循公平、诚信的原则。投资人自担投资风险。第七条柜台交易债券实行两级托管体制。中央国债登记结算有限责任公司（以下简称中央结算公司）为中国人民银行指定的债券一级托管人。承办银行为债券二级托管人。债券托管账户采用实名制。第八条中央结算公司应依据本办法制定债券柜台交易业务规则并规范相关数据交换。第九条中国人民银行是柜台交易的主管部门。中国人民银行分支机构对辖内承办银行的柜台交易进行日常监督。第二章承办银行第十条申请成为承办银行的商业银行应具备以下条件：（一）具备统一、安全、稳定的计

3、算机业务处理系统；（二）有健全的内部管理制度和风险防范机制；（三）有专门负责柜台交易的业务部门和合格的专职人员；（四）在全国银行间债券市场交易活跃，申请前二年债券业务量排名靠前；（五）申请前连续三年为国债承销团成员；（六）申请前二年在全国银行间债券市场无重大违规记录；（七）中国人民银行要求的其它条件。第十一条申请成为承办银行的商业银行应向中国人民银行提交下列材料：（一）申请书；（二）柜台交易的业务方案；（三）负责柜台交易的机构设置和人员配备计划；（四）根据本办法拟定的柜台交易内部管理制度和实施细则；（五）计算机业务处理系统现状和债券柜台交易业务处理系统开发计划；（六）中国人民银行要求报送的其它

4、有关材料。第十二条承办银行省级分行开办柜台交易应经中国人民银行商财政部后核准。承办银行确定开办柜台交易的营业网点后，应将营业网点名单报中国人民银行当地分支机构、当地财政部门备案，并通过中国债券信息网和有关媒体向社会公布。第十三条承办银行应将柜台业务与在全国银行间债券市场进行的债券业务分开办理，其经办部门、业务人员、账户管理均应分开，不得混合管理与操作。第十四条承办银行可办理以下业务：（一）以买卖双边报价、自营方式与投资人进行债券买卖；（二）为投资人开立债券托管账户，办理债券的托管、结算及相关业务；（三）通过营业网点发售债券和代理兑付债券本息；（四）为投资人办理债券质押登记。第十五条承办银行的权

5、利：（一）要求投资人提交真实有效的身份证明文件；（二）在规定的债券买卖价差幅度内，自主确定柜台交易的买价和卖价。第十六条承办银行的义务：（一）为投资人开立与维护账户、提供账户查询及有关信息和咨询服务；（二）按本办法规定公布柜台交易报价；（三）为投资人准确、连续地记载其债券买卖情况及余额，并按规定的数据种类和格式逐日向中央结算公司传送柜台交易数据；（四）为投资人保守账户秘密；（五）向中国人民银行报告柜台交易情况，重大事项同时报告中国人民银行和财政部。第三章交易和结算第十七条柜台交易应通过承办银行柜台交易业务处理系统（简称交易系统）进行。第十八条柜台交易营业日为每周一至周五，法定节假日除外。承办银

6、行未经中国人民银行核准，不得停止柜台交易。第十九条投资人应以真实身份开立债券托管账户，按照承办银行的要求开立或指定与之对应的资金账户。第二十条投资人在买卖债券时，应向承办银行提交书面的指令。承办银行应在其交易系统中保留完整的指令记录，并按投资人的要求提供书面的交割记录。第二十一条承办银行买入、卖出的双边报价价差幅度不得超过规定的价差幅度。买卖价差幅度由中国人民银行和财政部根据市场情况商承办银行后确定和调整。第二十二条柜台交易营业时间内，承办银行应在其开办柜台交易的营业网点挂出全行统一的债券买卖价格及供投资人参考的到期收益率，并同时向社会公布；承办银行不得擅自不挂牌价。承办银行可根据市场情况自行

7、调整债券买卖价格。第二十三条承办银行应在所有办理柜台交易的营业网点的明显位置标有以下声明：“本行根据市场变化制定债券买卖价格，投资人自担风险”。第二十四条投资人卖出债券，承办银行应按所公布的价格买入。投资人买入债券，承办银行应按所公布价格卖出；如果出现某种债券临时不足，承办银行可暂停该债券的卖出交易，但应在中国人民银行备案，并于两个工作日内补充债券，恢复卖出交易。第二十五条柜台交易债券报价单位为百元，交易单位为百元。资金清算单位为元，保留两位小数。第二十六条柜台交易实行债券和资金的实时交割结算。承办银行应及时为投资人办理资金清算和债券结算，并于交易结束后，按照规定向中央结算公司发送有关数据及结

8、算指令。中央结算公司应依据承办银行发送的有关数据及结算指令，在次日柜台交易业务发生前完成承办银行自营账户与代理总账户间的债券结算。第四章债券托管与兑付第二十七条中央结算公司应为承办银行开立债券自营账户和代理总账户，分账记载承办银行自有债券和其托管客户拥有的债券。中央结算公司对一级托管账务的真实性、准确性、完整性和安全性负责。第二十八条承办银行应为投资人开立债券托管账户，用于记载投资人拥有的债券。经过中央结算公司核查后，承办银行所记载的二级托管账户余额为投资人拥有的债券数额。承办银行应对二级托管账户的真实性、准确性、完整性和安全性负责。第二十九条承办银行和中央结算公司可收取与债券托管业务相关的服

9、务费用。第三十条承办银行应严格区分自有债券和投资人托管的债券，不得挪用投资人的债券。第三十一条投资人可在承办银行之间办理债券转托管。第三十二条发行人应于债券付息日或到期日前不少于一个工作日将债券兑付利息或本金划至中央结算公司指定的资金账户；中央结算公司收到上述款项后应提前一个工作日向承办银行划付；承办银行应于付息日或兑付日一次足额将该资金划入投资人的资金账户。第五章查询与监督第三十三条承办银行应建立柜台交易账务查询系统；中央结算公司应建立账务复核查询系统。投资人可向承办银行查询其债券买卖发生额及托管余额情况，也可通过中央结算公司的账务复核查询系统核对债券托管余额；有疑问的，可先向承办银行提出质

10、询，未能得到解决的，可向中国人民银行当地分支机构反映。第三十四条承办银行应按规定将柜台交易数据传送至中央结算公司，中央结算公司应根据承办银行提供的柜台交易数据，对其有关账务进行复核。发现数据有误，应及时与承办银行核对；如在次日柜台业务发生前无法核对完毕的，可在报经中国人民银行同意后，暂停该承办银行部分或全部交易。第三十五条中央结算公司应将承办银行提供的柜台交易报价行情等信息，及时通过中国债券信息网和中国人民银行指定的其它媒体向社会公布。第三十六条经中国人民银行授权，中央结算公司可对承办银行的二级托管账务进行核查。第三十七条承办银行和中央结算公司应定期向中国人民银行报告柜台交易有关情况，并接受中

11、国人民银行的检查与监督。第六章罚则第三十八条商业银行有下列行为之一的，由中国人民银行视情节轻重给予通报、警告，暂停或取消其柜台交易资格的处理，并可处三万元人民币以下的罚款；对直接负责的主管人员和直接责任人员由其主管部门给予纪律处分；违反中国人民银行有关金融机构高级管理人员任职资格管理办法的，按其规定处理：（一）未经批准从事柜台交易业务；（二）不按规定公布买卖双边价格；（三）卖空债券；（四）未通过交易系统办理柜台交易业务；（五）不按所报价格满足投资人的买卖要求；（六）无正当理由暂停交易；（七）挪用投资人债券；（八）伪造债券账务记录；（九）不按规定为投资人办理转托管；（十）出具虚假债券托管证明；（

12、十一）泄露投资人账户秘密；（十二）其它违反本办法的行为。第三十九条中央结算公司有下列行为之一的，由中国人民银行给予通报、警告，并可处三万元人民币以下的罚款；对直接负责的主管人员和直接责任人员由其主管部门给予纪律处分：（一）工作失职，给承办银行和投资人造成严重损失；（二）发布虚假信息或泄露非公开信息；（三）误导投资人并造成损失；（四）为承办银行恶意操纵市场和各种违规行为提供便利；（五）泄露承办银行和投资人秘密；（六）其它违反本办法的行为。第七章附则第四十二条本办法由中国人民银行负责解释。第四十三条本办法自颁布之日起施行。商业银行柜台记账式国债交易管理办法 Order of the Peoples

13、 Bank of China中国人民银行令2002第2号颁布日期：20020131 实施日期：20020131 颁布单位：中国人民银行2002 No.2January 31, 2002To regulate the book-entry government bonds trading over the counter of commercial banks and encourage healthy development of bond market, the Peoples Bank of China stipulated the Administration Rules on the

14、Book-entry Government Bonds Trading over the Counter of Commercial Banks. Now it enters into force after the passage by the Executive Meeting of the Peoples Bank of China.Attachment:Procedures on the Book-entry Government Bonds Trading over the Counter of Commercial BanksChapter I General Provisions

15、Article 1 To regulate book-entry government bonds trading over the counter of commercial banks, facilitate investors trading activities and protect their legal rights and encourage the healthy development of the bond market, the Peoples Bank of China stipulated the Procedures in accordance with rele

16、vant laws and regulations.Article 2 The book-entry government bonds (hereinafter referred to as bonds) defined herein refer to bonds designated by the Ministry of Finance and approved by the Peoples Bank of China to be traded over the counter of commercial banks.Article 3 Bond trading over the count

17、er of commercial banks (hereinafter referred to as over-the-counter bond trading) defined herein refers to trading activities conducted by commercial banks through their outlets with government bond investors, including bond custody and settlement.Article 4 After consulting with the Ministry of Fina

18、nce, the Peoples Bank of China can approve qualified commercial banks to undertake over-the-counter bond trading.(hereinafter referred to as undertaking banks)Article 5 Investors hereof are individuals or enterprises who trade bonds with commercial banks through commercial banks outlets. Financial i

19、nstitutions shall not buy or sell bonds through commercial banks outlets.Article 6 Over-the-counter bond trading shall follow the principle of fairness and integrity. Investors shall take the relevant risks alone.Article 7 Over-the-counter traded bonds have a two-tier custody system: the Central Gov

20、ernment Bond Registration and Clearing Corporation Ltd. (Hereinafter referred to as Central Clearing Co.) is the primary custodian designated by the Peoples Bank of China, while the undertaking banks are the secondary custodian.The bond custody account adopts the real name system.Article 8 The Centr

21、al Clearing Co. shall stipulate business standards for over-the-counter bond tradings in accordance with the Rules and regulate the exchange of relevant data.Article 9 The Peoples Bank of China is the competent authority for the supervision of over-the-counter trading activities. Branches of the Peo

22、ples Bank of China conduct daily supervision on over-the counter trading activities of the commercial banks in their jurisdiction.Chapter II Undertaking BanksArticle 10 A commercial bank applying to be an undertaking bank shall satisfy the following conditions:(1) The applicant should have unified,

23、safe and stable computerized business processing system;(2) The applicant should have sound internal control system and risk prevention mechanism;(3) The applicant should have a special division to be responsible for over-the-counter trading activities and qualified full-time staff;(4) The applicant

24、 should actively participate in the inter-bank bond market and the total bond trading volume two years prior to the application should rank higher;(5) The applicant should have been a member of the underwriter group of government bonds for three consecutive years before application;(6) The applicant

25、 should have no serious violation records two years prior to application in the inter-bank bond market; and (7) Other conditions required by the Peoples Bank of China.Article 11 A commercial bank that applies for being an undertaking bank shall provide the Peoples Bank of China with the following ma

26、terials:(1) An Application Letter;(2) A business plan for over-the-counter trading;(3) An organizational structure and staff arrangement plan for over-the-counter trading;(4) An internal control system and implementation rules worked out in accordance with the Rules;(5) The current situation of comp

27、uter-based business processing system and a development plan of the business processing system for conducting over-the-counter bond trading business; and(6) Other relevant materials required by the Peoples Bank of China.Article 12 The Provincial branches of an undertaking bank who apply for over-the

28、-counter trading business shall get the approval by the Peoples Bank of China having consulted with the Ministry of Finance. The undertaking bank shall submit the name list of the outlets that are to launch over-the-counter trading business to local branches of the Peoples Bank of China and local fi

29、scal agencies for record, and shall publish the information through China Bond Information Network or other relevant media.Article 13 An undertaking bank shall separate the over-the-counter trading business with other bond businesses in the inter-bank bond market. Its responsible units, staffs and r

30、elevant accounts shall be managed separately.Article 14 An undertaking bank can conduct the following businesses:(1) Buying and selling bonds with investors as a self-managing dealers and providing two-way quotation;(2) Opening custody accounts for bond investors and conducting custody, settlement a

31、nd other relevant businesses;(3) Selling bonds and servicing bond principle and interest through their outlets; and(4) Handling the bond registration as collateral for investors.Article 15 An undertaking bank has the following rights:(1) Requiring investors provide real and effective identification documents; and(2) Providing bid and offer prices with discretion within the establi