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关于印发银行业扩展分类标准的通知

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关于印发银行业扩展分类标准的通知

财政部 中国银行业监督管理委员会


关于印发银行业扩展分类标准的通知

财会〔2012〕23号


国务院有关部委、有关直属机构,各省、自治区、直辖市、计划单列市财政厅(局),各银监局,新疆生产建设兵团财务局,有关银行业金融机构:
  企业会计准则通用分类标准银行业扩展分类标准(以下简称银行业扩展分类标准)基于企业会计准则通用分类标准(以下简称通用分类标准)制定,反映了银行业的业务特点,是通用分类标准的组成部分,未来将随通用分类标准的补充修订进行修订。按照企业会计准则编制财务报告的银行业金融机构,在编制XBRL(可扩展商业报告语言)格式的财务报告实例文档时,应当遵循银行业扩展分类标准,具体实施范围和实施要求另发。
  银行业扩展分类标准的命名空间为http://xbrl.mof.gov.cn/taxonomy/2012-11-30/cas/bnk,电子文件包请登录财政部网站(www.mof.gov.cn),从“会计司”子栏目下载,或登录XBRL中国地区组织网站(www.xbrl-cn.org)下载。
  实施中有何问题,请及时反馈我们。
  联 系 人: 财政部会计司准则一处 冷冰 赵金光
  联系电话: 010-68553016 68553275
  传 真: 010-68552534
  通讯地址: 北京市西城区三里河南三巷3号 100820
  电子邮箱: lengbing@mof.gov.cn
  zhaojinguang@mof.gov.cn
  联 系 人:银监会财务会计部会计制度处 石晓乐 
  联系电话:010-66279031  010-66299190(兼传真)
  电子邮箱:shixiaole@cbrc.gov.cn
  附件:1.银行业扩展分类标准指南
     2.银行业扩展分类标准元素清单



                            财政部 银监会
                            2012年12月24日



附件下载:
  附件1:银行业扩展分类标准指南.pdf
http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201212/P020121228324298526483.pdf

  附件2:银行业扩展分类标准元素清单.pdf
http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201212/P020121228324298891962.pdf

      银行业扩展分类标准电子文件包

http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201212/P020121228324304517702.zip









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北京市房地产管理局关于印发《北京市房地产管理局住房公积金实施办法》的通知

北京市房地产管理局


北京市房地产管理局关于印发《北京市房地产管理局住房公积金实施办法》的通知
北京市房地产管理局


通知
直属各单位:
现将《北京市房地产管理局住房公积金实施办法》印发给你们,请贯彻执行,并结合各单位实际,制订本单位的具体实施方案和办法。

北京市房地产管理局住房公积金实施办法
一、为了更好地贯彻《北京市住房制度改革实施方案》,缓解局系统职工住房困难,提高职工买房、租房的经济承受能力,根据市政府京政发〔1992〕号文件和市财政局、市人事局、市房改办(1992)京房改字第92号文件精神,特制订本办法。
二、建立住房公积金的对象
凡本局正式职工(含长期合同工,下同)均属建立住房公积金范围。在住房制度改革中,已按标准价优惠购买住房的职工及已办理离、退休手续的职工,不建立住房公积金。
三、住房公积金的交存额
职工个人当年度月交存住房公积金金额,等于上年月均工资总额乘以交存率。单位资助职工同等金额。
公积金交存率,可由各单位根据各自情况,在3%至10%的幅度内自行确定。“八五”期末,交存率达到不低于职工月均工资总额的5%,“九五”期末,交存率达到不低于职工月均工资总额的10%。
四、住房公积金来源
个人交存部分,由单位在职工每月所发工资中代扣;单位为职工交存部分,按市财政局、市人事局、市人民政府房改办合发(1992)京房改办字第92号文件、35号文件规定办理。
五、住房公积金的使用范围
1.家庭购、建住房;
2.自有住房的大、中修;
3.超过家庭工资总额收入5%部分的房租。
申请用住房公积金购、建住房或对自有住房大、中修的职工及其配偶,应向其所在工作单位提交有关证明,并经单位审核,由单位开具“住房公积金支取申请书”后,支取人持该申请书到“北京市房地产管理局住房资金管理分中心”(以下简称“市局分中心”)支取。因住房房租超过
家庭工资收入总额5%,而申请使用住房公积金的,由承租人在每年一、二月份向所在单位提出申请,并由承租人所在单位依据该承租户上年家庭工资总额和所交房租核定出超过5%的数额,超出部分可由承租人及其家庭同住职工分摊。由分摊人持各自的支取分割单,到所在单位填写“住
房公积金支取申请书”,于每年三、四月份到“市局分中心”支取。
分摊人中的离退休职工,可按规定向其工资发放单位申请房租补贴,补贴额最高不超过家庭同住职工平均分摊的数额。补贴资金从单位的住房基金中列支。
六、住房公积金的管理
1.住房公积金个人交存部分和单位交存部分,一并由单位在每月发工资日后5天内(逢节假日顺延),开具“住房公积金汇交书”和转帐支票(经市人民银行批准不受支票起点100元限制),送交“市局分中心”,由“市局分中心”记入单位中名下的职工个人住房公积金帐户。
2.职工当年度交存的住房公积金,按银行零存整取一年期储蓄存款利率计息,下年度起转按整存整取一年期蓄存款利率计息。
承租单元式公有住宅楼房的职工(不含两户合租一套单元楼房的),在住房租金提到至成本租金以前,其承租人夫妇双方的住房公积金,按银行活期储蓄存款利率计息。
职工住房情况变动时,其工作单位应于十五日内向“市局分中心”通报。
3.职工在本市调动工作,应持调出单位开具的“住房公积金转移通知书”,到“市局分中心”办理公积金(包括个人交存部分和单位交存部分)转移手续。
4.职工因离职、停薪等各种原因中断交存住房公积金时,“市局分中心”依据单位填报的“住房公积金汇交变更清册”,将其住房公积金(包括个人交存部分和单位交存部分)结余本息封存在原帐户。
5.职工离、退休,调离本市或出国定居时,可持单位开具的“住房公积金支取申请书”到“市局分中心”支取本人住房公积金(包括个人交存部分和单位交存部分)全部本息余额。
6.个人继承或受遗赠住房公积金的,继承人或受遗赠人可持经公证的继承或受遗赠文件,到继承人或遗赠人单位开具“住房公积金支取申请书”,再到“市局分中心”办理支取。
七、税收。按照《北京市住房公积金制度实施办法》规定,职工的住房公积金以及依法继承或受遗赠的住房公积金,不征收个人收入调节税。
八、住房公积金的查询。“市局分中心”每年通过所在工作单位向交存职工公布住房公积金对帐单。职工查询时,可依据单位填写的“住房公积金查询书”到“市局分中心”办理查询业务。
九、本办法自一九九三年一月一日起施行。



1993年11月4日

Special Review and Approval Procedure for Drug Registration of the State Food and Drug Administration

Commissioner of SFDA


Special Review and Approval Procedure for Drug Registration of the State Food and Drug Administration



(SFDA Decree No. 21)

The Special Review and Approval Procedure for Drug Registration of the State Food and Drug Administration, adopted at the executive meeting of the State Food and Drug Administration (SFDA) on November 18, 2005, is hereby promulgated and shall go into effect as of the date of promulgation.


Shao Mingli
Commissioner of SFDA
November 18, 2005





Special Review and Approval Procedure for Drug Registration of the State Food and
Drug Administration


Chapter 1 General Provisions

Article 1 This Procedure is formulated for the purpose of effective prevention, timely control and elimination of the hazards of public health emergencies to ensure the health and safety of the public in accordance with the Drug Administration Law of the People’s Republic of China, Law of the People’s Republic of China on the Prevention and Treatment of Infectious Diseases, Regulations for Implementation of the Drug Administration Law of the People’s Republic of China, Regulations on Preparedness for and Response to Emergent Public Health Hazards, and other relevant laws and regulations.

Article 2 The special review and approval procedure for drug registration refers to the procedure and requirements of the State Food and Drug Administration to carry out special review and approval of drugs for handling public heath emergencies under the principle of unified leadership, early involvement, expeditiousness and efficiency, and scientific review and approval, in an effort to approve drugs for the prevention and treatment of public health emergencies as soon as possible under the threat or after the occurrence of public heath emergencies.

Article 3 The State Food and Drug Administration may, according to law, decide to follow the Procedure to conduct special review and approval of drugs for public health emergencies in any of the following circumstances:
(1) Where the President of the People’s Republic of China declares a state of emergency or the State Council decides that certain areas within a province, autonomous region or municipality directly under the Central Government are in a state of emergency;
(2) Where the contingency program for public health emergencies is initiated according to law;
(3) Where the drug reserve department or the health administrative department of the State Council proposes a special review and approval for drugs having existing national drug standard;
(4) Other circumstances applicable to special review and approval.

Article 4 The State Food and Drug Administration is responsible for the review and approval of clinical trials, production and importation of drugs for the prevention and treatment of public health emergencies.

The (food and) drug regulatory department of a province, autonomous region, or municipality directly under the Central Government shall, upon entrustment of the State Food and Drug Administration, be responsible for on-site inspection and sampling of the pilot products of the drugs for the prevention and treatment of public health emergencies.


Chapter 2 Application Acceptance and On-site Inspection

Article 5 Where the special review and approval procedure for drug registration is initiated, the State Food and Drug Administration is responsible for the acceptance of registration applications for drugs for public health emergencies.

Where a drug or a preventive biological product for public health emergencies has not been marketed in China, the applicant shall, before submission of the registration application, provide the State Food and Drug Administration with relevant research and development information.

Article 6 The applicant shall submit a registration application with relevant technical dossier to the State Food and Drug Administration according to the relevant provisions and requirements on administration of drug registration.

The registration application for drug for public health emergencies may be submitted in electronic form.

Article 7 Before submitting an application for registration, the applicant may provide a feasibility assessment application with general information and relevant explanations. The State Food and Drug Administration shall only comment on the scientific rationality and feasibility of the drug project, and respond within 24 hours.

The response to a feasibility assessment application shall be neither deemed as the review and approval opinion nor legally binding on the review and approval result of a registration application.

Article 8 The State Food and Drug Administration shall organize an expert group to evaluate and review the registration application for drug for the prevention and treatment of public health emergencies, make a decision within 24 hours on whether or not to accept the application, and notify the applicant.

Article 9 Where a registration application is accepted, the State Food and Drug Administration shall organize technical review of submitted dossier within 24 hours and at the same time notify the (food and) drug regulatory department of the province, autonomous region or municipality directly under the Central Government where the applicant is located to conduct an on-site inspection on drug research and development conditions, and organize sampling and testing of pilot products.

The (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government shall, within five days, submit the on-site inspection result and relevant opinion to the State Food and Drug Administration.

Article 10 The (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government shall organize staff from the departments of drug registration, drug safety and inspection, etc. to participate in the on-site inspection.

The National Institute for the Control of Pharmaceutical and Biological Products shall be notified to send staff to participate in the on-site inspection and sampling of preventive biological products.

Article 11 For drugs that have existing national standards for the prevention and treatment of public health emergencies, the State Food and Drug Administration may directly review and approve the drug in accordance with the relevant provisions in Chapter 6 of the Procedure when it deems there is no need for a clinical trial in accordance with law.

Article 12 With respect to the registration application for a specific vaccine, where only the original virus strain used in the manufacturing is changed while the manufacturing processes or quality specifications are maintained, the State Food and Drug Administration shall make a decision on whether or not to grant the approval within three days after verifying the changed strain used in the manufacturing.


Chapter 3 Testing for Registration

Article 13 After receiving the samples taken by the (food and) drug regulatory department of a province, autonomous region, or municipality directly under the Central Government, the drug testing institution shall immediately organize verification of specifications and laboratory testing on the samples.

The drug testing institution shall complete the testing within the time frame for the drug being applied.

Article 14 For a drug applied first time for marketing, the State Food and Drug Administration may, when necessary, make early involvement by appointing the National Institute for the Control of Pharmaceutical and Biological Products to communicate with the applicant prior to testing for registration so as to timely resolve technical problems which may arise in the process of quality specifications verification and laboratory testing.

With respect to preventive biological products used to prevent and control the epidemic of serious infectious diseases, the State Food and Drug Administration may, depending on the situation, allow the testing for registration and the manufacturer’s self-testing to be performed in parallel.

Article 15 After completion of the specifications verification and laboratory testing on a drug, the drug testing institution shall, within two days, issue its verification opinion and submit it along with the drug test report to the State Food and Drug Administration.


Chapter 4 Technical Review

Article 16 The State Food and Drug Administration shall, within 15 days after acceptance of the registration application for drug for the prevention and treatment in public health emergencies, complete the first round of technical review.

Article 17 Where the State Food and Drug Administration considers that additional data are needed, it shall immediately inform the applicant of the content and timeline.

Where the applicant submits the supplementary data within the specified timeline, the State Food and Drug Administration shall complete the technical review within three days, or, depending on the situations, organize another review meeting within five days, and then complete the review report within two days.


Chapter 5 Clinical Trial

Article 18 Where the technical review is completed, the State Food and Drug Administration shall, within three days, complete the administrative examination, make a decision and inform the applicant.

Where the State Food and Drug Administration decides to approve a clinical trial, it shall issue a Drug Clinical Trial Approval. Where it decides not to approve, it shall issue a Disapproval Notice with reasons.

Article 19 Where an applicant obtains a clinical trial approval, it shall conduct the trial strictly following the relevant requirements in the approval document, and comply with the Good Clinical Practice.

Article 20 Drug clinical trials shall be conducted in institutions legally certified for drug clinical trials. If a clinical trial has to be conducted by an institution not yet certified, a special approval by the State Food and Drug Administration should be obtained.

The application for a clinical trial conducted by an institution not yet certified for drug clinical trials may be submitted along with the application for drug registration.

Article 21 The investigator responsible for a drug clinical trial shall, in accordance with the relevant provisions, timely report adverse events occurred in the process of the clinical trial to the State Food and Drug Administration. If no adverse event occurs, the investigator shall collect relevant information and report to the State Food and Drug Administration monthly.

Article 22 The State Food and Drug Administration shall, in accordance with law, supervise and inspect the clinical trials of drugs for public health emergencies.


Chapter 6 Review, Approval and Monitoring of Drug Production

Article 23 The applicant shall, after completion of the drug clinical trials, submit the relevant data to the State Food and Drug Administration in accordance with the Provisions for Drug Registration.

Article 24 The State Food and Drug Administration shall, within 24 hours after receiving data submitted by the applicant, organize technical review, and at the same time notify the (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government where the applicant is located to conduct the on-site inspection on the drug manufacturing conditions, and organize the sampling and testing of pilot products.

The (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government shall, within five days, submit the result and opinion of the on-site inspection to the State Food and Drug Administration.

Article 25 Any newly-established drug manufacturer or manufacturer with newly-built manufacturing workshops or newly-added dosage forms for production may apply to the State Food and Drug Administration for a certificate of the Good Manufacturing Practice along with the application for drug registration. The State Food and Drug Administration shall, when conducting the drug registration review, immediately carry out an inspection on the Good Manufacturing Practice certification.

Article 26 The drug testing institution shall, after receiving the samples of three batches taken by the (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government, immediately arrange the testing.

Upon completion of testing, the drug testing institution shall, within two days, complete the test report and submit it to the State Food and Drug Administration.

Article 27 The State Food and Drug Administration shall carry out technical review in accordance with Chapter 4 of the Procedure, and shall, within three days after the completion of the technical review, complete the administrative examination, make a decision and inform the applicant.
Where the State Food and Drug Administration decides to approve the drug, it shall issue the Letter of Approval for Drug Registration, and may grant an approval number for the drug at the same time if the applicant has appropriate manufacturing conditions; if it decides to disapprove the manufacturing, it shall issue a Disapproval Notice with reasons.

Article 28 Where a drug manufacturer or distributor, or a medical and health institution finds any new or serious adverse drug reaction or cluster adverse reaction relating to a specially approved drug for public health emergencies, it shall immediately report the case to the local (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government, the health administrative department at the provincial level and the professional institution for adverse drug reactions monitoring.

The professional institution for adverse drug reactions monitoring shall regard drugs specially approved for public health emergencies as critically monitored products, analyze the collected case reports in accordance with the relevant provisions and timely report to the (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government and the State Food and Drug Administration.

The State Food and Drug Administration shall reinforce the reevaluation of approved drugs for public health emergencies after they are marketed.


Chapter 7 Supplementary Provisions

Article 29 The measures for special review and approval of the medical devices for public health emergencies shall be separately formulated by the State Food and Drug Administration with reference to the relevant provisions of the Procedure.

Article 30 The Procedure shall go into effect as of the date of promulgation.