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]

5月20日，金融监管总局发布《关于修改部分规章的决定》，根据公司法有关监事会设置、关联交易管理的 最新要求，对现行部分规章作出修改，保持与公司法的衔接一致。相关修改自公布之日起施行。 新修订的《中华人民共和国公司法》（下称"公司法"）于2024年7月1日正式施行。公司法在监事会设置以及董 事、监事、高级管理人员的关联交易管理等方面，提出了新的要求。 金融监管总局有关司局负责人表示，为做好金融机构有关监管制度与新公司法的衔接，为金融机构贯彻落实公 司法提供具体遵循，金融监管总局研究梳理现行监管制度文件，对有关规章作出适应性修改，起草形成《决 定》。 具体来看，相关修订主要包括四个方面： 金融监管总局有关司局负责人表示，对于拟由审计委员会行使监事会职权，不再设置监事会的金融机构，需履 行相关公司治理程序，做好章程修改、人员选任等工作。对于新增的涉及董事、监事、高管的关联交易审批要 求，金融机构应当稳妥有序推进内部制度修订、业务流程优化、系统改造升级等工作，切实加强关联交易管 理，防范利益输送风险，促进金融机构稳健经营。 做好金融监管制度与新公司法衔接 落实公司法同时提升相关要求的可操作性 同时，《决定》明确，在《 ...