《金融租赁公司融资租赁业务管理办法》

Core Points - The article outlines the management measures for financing leasing business by financial leasing companies, aiming to standardize operations, mitigate risks, and promote high-quality industry development [1][34] - It emphasizes the importance of compliance with laws and regulations, as well as the establishment of a robust internal management system [1][36] Group 1: General Principles - Financial leasing companies are defined as non-bank financial institutions primarily engaged in financing leasing business, approved by the National Financial Supervision Administration [1][34] - The financing leasing business can be categorized into direct leasing and sale-leaseback [2][35] - Companies must adhere to principles of legality, prudence, equality, and integrity in their operations [2][36] Group 2: Due Diligence - Financial leasing companies are required to establish and regularly update management policies for the admission of leasing objects and lessees based on national policies and their own risk preferences [4][7] - A due diligence system must be established to ensure the independence, authenticity, and effectiveness of investigations [4][8] - Investigations should cover the ownership and value of leasing objects, as well as the financial and credit status of lessees and guarantors [4][9] Group 3: Risk Assessment and Approval - Companies must create a review framework centered on the analysis of leasing objects and lessees, setting reasonable indicators to evaluate risks [9][18] - A credit management mechanism tailored to the characteristics of financing leasing business should be established [9][19] - The amount of financing leasing business must be determined based on due diligence results and risk assessment reports [9][20] Group 4: Contract Execution - Written contracts must be signed with lessees and sellers, detailing essential information such as leasing object details, duration, business amount, and payment methods [13][25] - Companies should ensure that the leasing period does not exceed the remaining useful life of the leasing object [13][28] - The payment frequency for rent should align with the cash flow generated by the leasing object [13][29] Group 5: Post-Lease Management - Companies are required to monitor the safety and physical condition of leasing objects through a combination of non-site monitoring and on-site inspections [17][36] - Continuous assessment of the leasing object's value and operational status is necessary to manage risks effectively [17][38] - A system for the retrieval, custody, and disposal of leasing objects should be established to enhance asset value and recovery [17][41] Group 6: Risk Management and Internal Control - Financial leasing companies must strengthen asset quality management and establish a risk classification system based on expected credit losses [21][44] - A comprehensive risk management system covering various dimensions such as clients, industries, and leasing objects should be developed [21][45] - Internal audit systems must be established to ensure compliance and address any identified issues [21][51]