第五十二条  商业银行的工作人员应当遵守法律、行政法规和其他各项业务管理的规定，不得有下列行为：

Article 52 Employees of commercial banks should abide by laws and administrative regulations and other operational rules and must not perform the followings:

（一）利用职务上的便利，索取、收受贿赂或者违反国家规定收受各种名义的回扣、手续费；

(1) Use their own position to ask for or accept bribery or accept commissons or service charges under various titles in violation of State regulations;

（二）利用职务上的便利，贪污、挪用、侵占本行或者客户的资金；

(2) Use their own position to embezzle, divert and encroach upon the funds of the banks and clients;

（三）违反规定徇私向亲属、朋友发放贷款或者提供担保；

(3) Privately issue loans to or provide guarantee for relatives and friends in violation of relative regulations;

（四）在其他经济组织兼职；

(4) Serve concurrently in other economic organizations; and

（五）违反法律、行政法规和业务管理规定的其他行为。

(5) Engage in other behaviors that violate laws, administrative regulations and rules governing business management.

第五十三条  商业银行的工作人员不得泄露其在任职期间知悉的国家秘密、商业秘密。

Article 53 Employees of commercial banks must not leak the State and commercial secrets they acquire during their term of service.

第五章  财务会计

Chapter V Finance and Accounting

第五十四条  商业银行应当依照法律和国家统一的会计制度以及中国人民银行的有关规定，建立、健全本行的财务会计制度。

Article 54 Commercial banks should establish and improve their own financial accounting system in accordance with laws, the unified accounting system formulated by the State and the relevant stipulations of the People's Bank of China.

第五十五条  商业银行应当按照国家有关规定，真实记录并全面反映其业务活动和财务状况，编制年度财务会计报告，及时向中国人民银行和财政部门报送会计报表。

Article 55 Commercial banks should, in accordance with the relevant State stipulations, truly record and totally report its business activities and financial affairs, prepare its annual financial affairs report and timely send the report to the People's Bank of China and Ministry of Finance.

商业银行不得在法定的会计帐册外另立会计帐册。

Commercial banks must not set up other accounting books other than that set up according to law.

第五十六条  商业银行应当于每一会计年度终了三个月内，按照中国人民银行的规定，公布其上一年度的经营业绩和审计报告。

Article 56 Commercial banks should publish their business and auditing reports for the previous accounting fiscal year in accordance with the regulations of the People's Bank of China within the last three months of every accounting fiscal year.

第五十七条  商业银行应当按照国家有关规定，提取呆帐准备金，冲销呆帐。

Article 57 Commercial banks should draw bad debt reserve funds to reverse the bad debt in accordance with relevant State regulations.

第五十八条  商业银行的会计年度自公历１月１日起至１２月３１日止。

Article 58 The accounting fiscal year of a commercial bank begins on January 1 and ends on December 31 of the Gregorian calendar.

第六章  监督管理

Chapter VI Supervision and Management

第五十九条  商业银行应当按照中国人民银行的规定，制定本行的业务规则，建立、健全本行的业务管理、现金管理和安全防范制度。

Article 59 Commercial banks should, in accordance with the regulations of the People's Bank of China, formulate their own business regulations and establish and improve their operation, cash management and safety systems.

第六十条  商业银行应当建立、健全本行对存款、贷款、结算、呆帐等各项情况的稽核、检查制度。

Article 60 Commercial banks should establish and improve their own auditing and checking system on deposits, loans, account settling and bad debts.

商业银行对分支机构应当进行经常性的稽核和检查监督。

Commercial banks should keep regular auditings, checkings and supervisions on the work of their branches.

第六十一条  商业银行应当定期向中国人民银行报送资产负债表、损益表以及其他财务会计报表和资料。

Article 61 Commercial banks should regularly send statements of assets and liablities, losses and benefits and financilal accounting as well as other data to the People's Bank of China.

第六十二条  中国人民银行有权依照本法第三章、第四章、第五章的规定，随时对商业银行的存款、贷款、结算、呆帐等情况进行检查监督。

Article 62 The People's Bank of China has the right to check and supervise the deposits, loans, account settling and bad debts of the commercial banks at any time in accordance with the stipulations of Chapters III, IV and V of this law.

检查监督时，检查监督人员应当出示合法的证件。

During their work of checking and supervision the checkers and the supervisors should present their legal certificates.

商业银行应当按照中国人民银行的要求，提供财务会计资料、业务合同和有关经营管理方面的其他信息。

Commercial banks should provide financial accounting data, business contracts and other information about its business and management in accordance with the requirements of the People's Bank of China.

第六十三条  商业银行应当依法接受审计机关的审计监督。

Article 63 Commercial bank should accept the auditing and supervision of the auditing departments in accordance with laws.

 第七章  接管和终止

Chapter VII Take-Over and Termination

第六十四条  商业银行已经或者可能发生信用危机，严重影响存款人的利益时，中国人民银行可以对该银行实行接管。

Article 64 The People's Bank of China may take over a commercial bank whenever a creditility crisis which would seriously affect the interests of the depositors has happened or may happen.

接管的目的是对被接管的商业银行采取必要措施，以保护存款人的利益，恢复商业银行的正常经营能力。

The purpose of a take-over is to take necessary measures against t

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