为金融机构贯彻落实公司法提供遵循

Group 1 - The core viewpoint of the news is the modification of regulations by the Financial Regulatory Bureau to align financial institutions' governance with company law, specifically regarding the roles of supervisory boards and audit committees [1][2] - The decision allows financial institutions to choose between maintaining a supervisory board or having an audit committee perform its functions, which is expected to enhance corporate governance and internal oversight efficiency [1] - The modifications specifically pertain to trust companies, while similar regulations for commercial banks and insurance companies were addressed in a previous notification issued in December [1] Group 2 - The revised regulations require that all related party transactions involving directors, supervisors, and senior management must be approved by the board of directors or shareholders' meeting, in line with the latest company law requirements [2] - For routine financial products or services provided by financial institutions, if the transaction amounts do not reach the threshold for significant related party transactions, the approval process can be simplified [2] - The decision clarifies that certain transactions involving directors and senior management can continue to be exempt from individual review if they meet specific criteria, such as not constituting significant related party transactions [3] Group 3 - Financial institutions are advised to manage relationships that may lead to conflicts of interest, especially when directors or senior management hold positions in other entities [4] - Institutions opting to have an audit committee instead of a supervisory board must follow proper governance procedures, including amending their articles of association and selecting personnel accordingly [4] - The implementation of new approval requirements for related party transactions necessitates that financial institutions revise internal policies and optimize business processes to strengthen related party transaction management [4]