Chapter I General Provisions Article 1 In order to do a good job in the year-end accounts of the People's Bank of China system accounting, true, complete, comprehensive and accurate reflection of the business activities and operating results, according to the "People's Bank of China Law" and "People's Bank of China Accounting System," as well as the development of the People's Bank of China's business, the formulation of these measures. Article 2 Banks at all levels shall strengthen the leadership of the year-end accounting work, led by the competent governor, and set up a leading group for year-end accounting with the participation of the heads of the departments of accounting (business), treasury, issuance, foreign exchange, administration, planning, science and technology, and the clearing center, etc., and shall be uniformly organized and implemented by the accounting department to ensure the smooth progress of the accounting work. Article 3 At the end of the year, the competent governors of the banks at all levels shall personally participate in and organize the issuance, cashier and accounting supervisors to carry out a comprehensive inspection and reconciliation of the issuance bank, business bank, gold and silver, and valuable documents to ensure that the accounts, the documents, the actual accounts, the accounts, the accounts, the accounts, the accounts, and the internal and external accounts are all in line with each other. Chapter II preparatory work before the year-end accounts Article IV timely cleanup of funds, carefully reconcile the accounts

First, check and urge the commercial banks and other agencies will be acting as agents of the relevant treasury sums in accordance with the provisions of the timely transfer of the People's Bank of the sweep.

Second, check and reconcile the financial deposits and general deposits from banks and general deposits from non-bank financial institutions.

Third, check and reconcile the deposits of banks and non-bank financial institutions (including postal savings transfer deposits) and postal remittance funds.

Fourth, clean up and check the various refinancing and rediscounting, and urge the capital (planning) department to recover the maturity and overdue loans in a timely manner.

V. Clean up and check the current accounts of the Union Bank, so that the accounts, cards and tables are consistent.

Sixth, clean up and check the treasury bills, financial bonds and other securities occupied by the funds, to ensure that the accounts, accounts in line.

Seventh, clean up and verify the issuance of funds, cash, gold and silver, so that the issuance of funds sub-accounts and voucher registers and in-kind match; cash ledger balance and cash inventory book and cash on hand in line; gold and silver sub-accounts and gold and silver custodian registers and in-kind match.

VIII, clean up and reconcile the foreign exchange and foreign exchange account.

ix, clean up the provisional receipts and payments, timely processing, transfer of pending funds.

x. Cleanup and verification of other special funds. Article V serious inventory and verification of property

First, the organization's inventory of property, fixed assets have been scrapped, should be adjusted in a timely manner fixed asset accounts. Completion of the year, new purchases (transfer) and not included in the fixed assets account, should be promptly included in the fixed assets account. The fixed assets of all line institutions should also be timely inventoried and adjusted. For the inventory of gains and losses, early retirement, to identify the reasons, timely processing.

Second, the low value consumables and other property registered in detail, to achieve the account in line with the real.

Third, the inventory on behalf of the custodian of valuable documents, important blank vouchers, etc., to achieve the accounts, cards, things in line with the three. Article VI verification of financial income and expenditure

First, the organization's income, check the interest. The income should be fully recovered, it is strictly prohibited to retain the transfer of income, and urge the recovery of uncollected interest receivable, the investment income and profits of affiliated units should be accounted for.

Second, the verification of interest expenses, and timely processing of overpayment and underpayment of interest.

Third, the inventory to verify the costs and special expenses, shall not break the budget targets approved by the higher level. Article 7 seriously handle the year-end reconciliation of the issuance fund. Banks at all levels should be strictly divided between the issuance and back to the previous and next year, to ensure that the current year's "issuance of fund transactions" account balance with the issuance of the library of the discrepancy between the library of the same. The annual consolidation period of the issuance bank shall be until January 10 of the following year. Article 8 Preparation of annual trial balance. Banks at all levels shall, on the basis of cleaning up the funds and verifying the accounts, prepare a trial balance (instead of a monthly statement) on the basis of the cumulative accruals of each section of the general ledger since the beginning of the year in November and reconcile it with the total accruals of the monthly statements of the 11-month period. If there is any discrepancy, it must be identified and corrected before the final accounts are finalized. Article IX carefully handle the annual transfer of funds

First, the final accounts before the transfer of funds:

(a) the reconciliation of the "national foreign exchange RMB funds" account balance on November 30, should be transferred to the head office before December 10th.

(2) the year in accordance with the provisions of the "gold and silver" account advances, review and approval of the correct, respectively, fill out the following "upload list":

1. gold and silver transportation and miscellaneous fees upload list

2. commissioned Commercial Banks on behalf of the fee upload list

3. anti-smuggling confiscated gold on the list of subsidies for the case

4. clearing the "Cultural Revolution" confiscated gold and silver on the upload list

The list of various types of a single one to fill in the list, in December 20 before the head office uploading.

(3) The difference between the allocated selling price on the day of transferring in gold and silver and the allocated selling price on the day of selling physical goods during the year is credited to the relevant special accounts of "provisional receipts" and "provisional payments" respectively. Each branch will summarize the gains or losses under its jurisdiction and fill in the "list of gains from placing gold", "list of gains from placing silver" and "list of losses from placing gold", "list of losses from placing silver" and submit them to the head office before December 31st.

The bank number of the above amount is 10052.

(d) The balance of the collection of state bonds should be transferred to the General Treasury before December 31st.

(e) The balance of the paid state bonds should be transferred to the General Treasury before December 31st.

The above two sums of money on the transfer of line number: 10051.

Second, the final accounts of the funds transferred after the date:

(a) the fourth quarter of the fourth quarter on behalf of the advance of a variety of interest subsidies, to work in lieu of money, after reviewing the correct, should be transferred to the head office before January 15 of the following year. In case of time constraints, the payment can be submitted to the head office by wire transfer first, and the required attachments will be mailed later. The bank number is: 10052.

(2) The balance of the account "Issuing Fund Transactions" after checking with the difference between the issuing fund and the treasury should be transferred to the Currency and Bullion Division of the Head Office before January 20th. The upward transfer line number is: 10052.

(4) When upward transferring the expenditure of the central funding limit, it should be accompanied by a visa slip and a summary table, and should be upwarded to the General Treasury before January 31 of the following year. The upward transfer line number is: 10051.