（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.）

Administrative Measures for the Withdrawal of Reserves for Non-performing Debts of Financial Enterprises

Ministry of Finance　　No. 49 [2005] of the Ministry of Finance　　May 25, 2005

Chapter I　General Provisions

Article 1　These Measures are formulated for the purposes of preventing operational risks, strengthening financial enterprises' abilities to resist risks, precisely computing the losses and incomes, and promoting the steady operations and healthy development of the financial enterprises.

Article 2　The "financial enterprises" as mentioned in the these Measures refers to the financial business enterprises registered within the territory of the PRC upon approval of China Banking Regulatory Commission such as policy banks, commercial banks, trust investment companies, finance companies, financial leasing companies,urban and rural credit cooperatives, excluding the financial asset management companies.