Article 36 The head office of an insurance company shall exercise unified management over bank accounts, and the opening, alteration and cancellation of bank accounts of institutions at all levels shall be reported to the head office for approval or filing.
The head office and branches of an insurance company shall receive and pay funds in strict accordance with the provisions of the state on the management of bank accounts and the types and uses of accounts specified by the company.
Article 37 An insurance company shall set up a special post to be responsible for the disbursement and liquidation of various funds, and shall not take part-time jobs in accounting, investment transactions, fund-raising transactions and other positions.
Article 38 An insurance company shall implement "two lines of revenue and expenditure", with premiums and other income of branches transferred to the head office and expenses and business expenses transferred out of the head office.
An insurance company shall establish and improve the regular or automatic transfer mechanism of premium and other income, strengthen the monitoring of the amount of funds in branches, and improve the speed and efficiency of fund collection.
Thirty-ninth insurance companies' commissions and handling fees shall be paid by the head office or provincial branches in a centralized way through non-cash means such as bank transfer. Insurance companies may not pay commissions and handling fees in cash, and branches below the provincial level may not pay commissions and handling fees.
Article 40 In principle, the premiums, claims and surrender fees collected by insurance companies shall be collected and paid by the head office or provincial branches through non-cash means such as bank transfer, except for the following circumstances:
(1) An insurance company makes receipts and payments at its business premises;
(2) An insurance company entrusts an insurance agency to make payment at the business premises of the insurance agency;
(3) An insurance company receives and pays through insurance sales personnel outside the business place, and the single amount shall not exceed RMB 65,438+0,000 according to the insurance contract;
(4) Other payment methods as stipulated by the China Insurance Regulatory Commission.
Article 41 An insurance company shall establish a standardized and unified collection and payment management system, clarify the collection and payment management process, operational requirements and post responsibilities, prevent embezzlement, misappropriation and illegal payment, and ensure the safety of funds.
Article 42 An insurance company shall establish internal control systems such as investment fund allocation and liquidation to ensure that investment decision-making, trading, fund allocation and liquidation are isolated from each other. An insurance company may establish an internal or external fund custody system according to the needs of management and control.
Article 43 The management of investment funds of insurance companies shall meet the following requirements:
(1) The accounting departments of insurance companies and insurance asset management companies shall set up special personnel to be responsible for the distribution and liquidation of investment funds, and shall not hold positions such as investment transactions part-time;
(2) An insurance company shall ensure that the insurance asset management company establishes separate accounts for its own funds, entrusted funds and investment funds managed by different customers through signing agreements and regular inspections.
(three) within the insurance company, between the insurance company and the asset management company, between the insurance company and the custodian bank, the amount of investment funds should be checked regularly;
(4) Other conditions stipulated by the China Insurance Regulatory Commission.
Article 44 An insurance company transferring settlement funds through a non-financial payment institution shall meet the following conditions:
(1) Non-financial payment institutions shall obtain payment business licenses issued by regulatory agencies;
(2) Reserves retained in non-financial payment institutions shall not exceed 65,438+0% of the company's total assets.
The above-mentioned non-financial payment institutions do not include non-financial payment institutions that handle the transfer of monetary funds between banking financial institutions with the special permission of the People's Bank of China.
Article 45 An insurance company shall, in accordance with relevant laws and regulations, establish an internal control system against money laundering, and identify, approve and report large-sum and suspicious transactions.