储蓄国债(电子式)管理办法

储蓄国债(电子式)管理办法 财政部 中国人民银行 关于印发《储蓄国债,电子式,管理办法》的通知 财库〔2013〕7号 各省、自治区、直辖市、计划单列市财政厅,局,～人民银行上海总部、各分行、营业管理部、省会,首府,城市中心支行、副省级城市中心支行～储蓄国债承销团成员～中央国债登记结算有限责任公司: 为规范储蓄国债,电子式,管理工作～维护投资人和承销团成员的合法权益～根据国家有关法律法规～财政部、中国人民银行制订了?储蓄国债,电子式,管理办法?。现印发给你们～请按照执行。 附件:储蓄国债,电子式,管理办法 财政部 中国人民银行 2013年1月22日 储蓄国债,电子式,管理办法 第一章 总 则 第一条 为了规范储蓄国债,电子式,管理～维护投资者和储蓄国债承销团成员,以下简称承销团成员,合法权益～根据国家有关法律法规～制定本办法。 第二条 本办法所称储蓄国债,电子式,～是指财政部在中华人民共和国境内发行～通过承销团成员面向个人销售的、以电子方式记录债权的不可流通人民币国债。 第三条 财政部会同中国人民银行负责制订储蓄国债,电子式,相关政策。 第四条 财政部委托中央国债登记结算有限责任公司(以下简称国债登记公司)为财政部开发和维护储蓄国债,电子式,业务管理信息系统～用于escape from debt of the bank records of actual control of enterprise and its associated spouse obtained credit support strict precautions against serious adverse credit history of borrower (guarantor) and their spouses get the Bank crediting support. Implementation of the guarantee the guarantee personal credit business, investigators should verify a guarantor willing, guarantees or credits (MS) charge status, value and evaluation of liquidity. Arrival (mass) bet property value assessments to assessment company approved by the Bank to assess reported or recognized the value of the Bank confirmation shall prevail; investigators through market price than the reciprocal verification of charge values, prevention assessed value is too high, and so on. Mortgage, status check and to verify ownership, leasing and is imposed by the existence of a relocation, and other special situations. Customer access to Customer Manager product documentation standards set by States should be in accordance with the Bank select borrowers, guarantors and bet. Section II review review-approval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, in accordance with authorized, independent approval according to their own knowledge and experience. Review 管理储蓄国债,电子式,发行额度分配和接收、核对、记录承销团成员销售和持有储蓄国债,电子式,数据,制定数据传输规范～下发系统参数,协助财政部完成资金清算,提供管理信息和投资者储蓄国债,电子式,托管余额复核查询服务等。 第二章 一般规定 第五条 储蓄国债,电子式,发行对象为个人。承销团成员不得向政府机关、企事业单位和社会团体等任何机构销售储蓄国债,电子式,～可按照本办法等规定持有投资者提前兑取的储蓄国债,电子式,。 第六条 储蓄国债,电子式,以100元面值单位发行和办理相关业务。 第七条 储蓄国债,电子式,从开始发行之日起计息～付息方式分为到期一次还本付息和定期付息。财政部于付息日或还本日通过承销团成员向投资者支付利息或本金。 第八条 储蓄国债,电子式,按实际天数计息～不计复利,具体计息规则见附1,。本办法生效前发行的各期储蓄国债,电子式,计息规则按原办法执行。 第九条 储蓄国债,电子式,不可流通转让～可提前兑取、质押贷款、非交易过户等。 第十条 储蓄国债,电子式,实行两级托管～国债登记公司为一级托管机构～承销团成员为二级托管机构。国债登记公司和承销团成员分别对一级和二级托管账务的真实性、准确性、完整性和安全性负责。 第十一条 储蓄国债,电子式,实行两级资金清算～财政部与承销团成员进行一级资金清算～承销团成员与投资者进行二级资金清算。二级资金清算通过投资者指定的人民币结算账户进行。 第三章 储蓄国债(电子式)业务 第十二条 承销团成员通过各自营业网点柜台和其他经批准的渠道～为投资者办理以下储蓄国债,电子式,业务: ,一,为投资者开立个人国债二级托管账户,以下简称个人国债账户,～办理储蓄国债,电子式,托管和个人国债账户相关业务。 Review in accordance with authorized, independent approval according to their own knowledge and experience.approval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, -bet. Section II review review rs andstomer Manager product documentation standards set by States should be in accordance with the Bank select borrowers, guarantoerify ownership, leasing and is imposed by the existence of a relocation, and other special situations. Customer access to Cuto v an the reciprocal verification of charge values, prevention assessed value is too high, and so on. Mortgage, status check andBank to assess reported or recognized the value of the Bank confirmation shall prevail; investigators through market price th by thearge status, value and evaluation of liquidity. Arrival (mass) bet property value assessments to assessment company approved rantee the guarantee personal credit business, investigators should verify a guarantor willing, guarantees or credits (MS) che guaserious adverse credit history of borrower (guarantor) and their spouses get the Bank crediting support. Implementation of th the bank records of actual control of enterprise and its associated spouse obtained credit support strict precautions againstescape from debt of 2 ,二,为投资者办理储蓄国债,电子式,相关资金清算。 ,三,为投资者办理储蓄国债,电子式,认购、付息、还本、提前兑取、非交易过户、质押贷款等业务～为投资者开立储蓄国债,电子式,持有证明(财产证明)。 ,四,进行储蓄国债,电子式,政策宣传～为投资者提供储蓄国债,电子式,发行条件、业务等信息咨询和国债托管余额查询等服务。 承销团成员应开发储蓄国债,电子式,业务处理系统,以下简称业务处理系统,用于支持上述业务的办理。 第十三条 投资者首次购买储蓄国债,电子式,～需持有效身份证件在承销团成员开立个人国债账户～用于记载投资者持有储蓄国债,电子式,的期次、数量及变动等情况。投资者在同一承销团成员只能开立一个个人国债账户。 如投资者已经在承销团成员开有个人国债账户用于记账式国债柜台交易～投资者可以直接使用该账户办理储蓄国债,电子式,业务～无需重复开户。 第十四条 个人国债账户比照?个人存款账户实名制规定?(中华人民共和国国务院令第285号) 实行实名制～不得出租、出借或转让。 第十五条 国债登记公司和承销团成员应依法为投资者个人国债账户信息以及账户内的储蓄国债,电子式,托管情况保密。 第十六条 投资者可到账户所在的承销团成员注销本人托管余额为零的个人国债账户。对于连续5年余额为零的只办理储蓄国债,电子式,业务的个人国债账户～承销团成员有权予以注销。 第十七条 投资者不可在承销团成员之间办理储蓄国债,电子式,转托管。 第十八条 投资者开立个人国债账户时～需在同一承销团成员指定一个人民币个人银行结算账户作为个人国债账户的资金清算账户。投资者可变更资金清算账户。资金清算账户与个人国债账户的开户人须为同一人。 第十九条 投资者可于发行期内到个人国债账户所在的承销团成员认购当期储蓄国债,电子式,～单一个人国债账户认购的单期储蓄国债,电子式,数量不得超过当期国债个人国债账户最高购买限额。 第二十条 投资者成功认购储蓄国债,电子式,后～承销团成员应向投资者提供?中华人民共和国储蓄国债,电子式,认购确认书?,单据格 to their own knowledge and experience. Review in accordance with authorized, independent approval accordingapproval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, -e Bank select borrowers, guarantors and bet. Section II review reviewth thcial situations. Customer access to Customer Manager product documentation standards set by States should be in accordance wiso on. Mortgage, status check and to verify ownership, leasing and is imposed by the existence of a relocation, and other spe h, andl; investigators through market price than the reciprocal verification of charge values, prevention assessed value is too higs to assessment company approved by the Bank to assess reported or recognized the value of the Bank confirmation shall prevaismentwilling, guarantees or credits (MS) charge status, value and evaluation of liquidity. Arrival (mass) bet property value asses ting support. Implementation of the guarantee the guarantee personal credit business, investigators should verify a guarantorprecautions against serious adverse credit history of borrower (guarantor) and their spouses get the Bank credi escape from debt of the bank records of actual control of enterprise and its associated spouse obtained credit support strict—3— 式见附2,。 第二十一条 投资者可在发行期结束后的规定时间内到原购买国债的承销团成员提前兑取其持有的部分或全部储蓄国债,电子式,。投资者办理提前兑取只能按照当期国债提前兑取条件计息～并且要按照提前兑取本金的一定比例向承销团成员支付手续费。承销团成员确认储蓄国债,电子式,数量及相关手续无误后～应立即向投资者支付资金。 第二十二条 承销团成员应于付息日或还本日营业开始前向投资者资金清算账户足额划付利息或本金。 第二十三条 由于个人资金清算账户注销或者账户信息错误导致无法正常完成二级资金清算～承销团成员应将无法支付的资金设专户保留～待投资者补齐相关手续后再行支付。 第二十四条 因法院判决而扣划给其他个人的储蓄国债,电子式,～承销团成员应依据有关规定和判决结果办理非交易过户,因法院判决扣划给非个人的储蓄国债,电子式,～应按照有关规定和判决结果变现后划转资金。 第二十五条 投资者在办理开户、认购、提前兑取、质押贷款、非交易过户等业务时～承销团成员应及时在其业务处理系统中准确记录个人国债账户和账户内储蓄国债,电子式,变动情况～并保留完整的指令记录。 如投资者通过营业网点柜台办理上述业务～承销团成员应在办理完上述业务后向投资者提供纸质业务单据～并保留投资者书面指令备查。 第二十六条 承销团成员应至少通过营业网点柜台和电话为投资者提供个人国债账户内储蓄国债,电子式,变动情况及托管余额查询服务～承销团成员记载的并经国债登记公司核查通过的个人国债账户内储蓄国债,电子式,托管余额为投资者持有的储蓄国债,电子式,数额。国债登记公司应建立电话语音查询系统～为投资者提供储蓄国债,电子式,托管余额复核查询服务。 第二十七条 投资者对储蓄国债,电子式,托管余额有疑问的～应先向个人国债账户所在的承销团成员提出咨询,未能解决的～可向当地财政部门和中国人民银行当地分支机构反映,仍未能解决的～可向财政部、中国人民银行总行反映。 第二十八条 法定节假日承销团成员应办理提前兑取和还本付息业务。如法定节假日在发行期内～承销团成员还应办理个人国债账户开户和储蓄国债,电子式,认购业务。 in accordance with authorized, independent approval according to their own knowledge and experience.approval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, -bet. Section II review review rs andstomer Manager product documentation standards set by States should be in accordance with the Bank select borrowers, guarantoerify ownership, leasing and is imposed by the existence of a relocation, and other special situations. Customer access to Cuto v an the reciprocal verification of charge values, prevention assessed value is too high, and so on. Mortgage, status check andBank to assess reported or recognized the value of the Bank confirmation shall prevail; investigators through market price th by thearge status, value and evaluation of liquidity. Arrival (mass) bet property value assessments to assessment company approved rantee the guarantee personal credit business, investigators should verify a guarantor willing, guarantees or credits (MS) che guaserious adverse credit history of borrower (guarantor) and their spouses get the Bank crediting support. Implementation of th the bank records of actual control of enterprise and its associated spouse obtained credit support strict precautions againstescape from debt of Review4 第二十九条 储蓄国债,电子式,付息日和还本日前若干个工作日起～停止办理当期国债提前兑取、非交易过户等与债权转移相关业务和国债质押～付息日起恢复办理。 第三十条 承销团成员不得就个人国债账户开户及储蓄国债,电子式,托管服务收取费用。投资者申请开通个人国债账户的记账式国债柜台交易功能～承销团成员按照有关规定收取费用。 承销团成员办理提前兑取、非交易过户、个人国债账户凭证的挂失补办和开立财产证明可收取手续费～其中～提前兑取手续费率由财政部、中国人民银行统一规定～其他三项收费标准由各承销团成员根据相关监管要求执行。办理其他储蓄国债,电子式,业务如需收费～须报财政部和中国人民银行批准。承销团成员不得因办理储蓄国债,电子式,资金清算而对相关资金清算账户增加收费。 第四章 储蓄国债(电子式)发行兑付管理 第三十一条 储蓄国债,电子式,采用代销方式发行～每期储蓄国债,电子式,的发行数量不超过当期国债最大发行额。发行期内～承销团成员在取得的发行额度内对投资者销售～不得委托其他机构代理销售。发行期结束后～承销团成员未售出的发行额度由财政部收回注销。 第三十二条 储蓄国债,电子式,发行额度分为基本代销额度和机动代销额度～分别按照计划分配和竞争性抓取的方式分配给承销团成员。具体方式为: ,一,发行开始前～财政部将当期储蓄国债,电子式,最大发行额的全部或部分作为基本代销额度～按比例分配给承销团成员。未分配的发行额度作为机动代销额度供承销团成员在发行期内抓取。 ,二,发行期内～承销团成员可在规定时间内通过系统联网方式按有关规则抓取机动代销额度。抓取申请按时间优先原则进行处理～处理结果向承销团成员反馈。承销团成员违反规则抓取机动代销额度将被暂停或终止当期国债发行额度抓取。 ,三,发行期每日日终～如承销团成员当日实际销售量大于日初未售出基本代销额度～应将未售出发行额度全部退回财政部,如承销团成员当日实际销售量小于或等于日初未售出基本代销额度～应将当日抓取机动代 to their own knowledge and experience. Review in accordance with authorized, independent approval accordingapproval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, -e Bank select borrowers, guarantors and bet. Section II review reviewth thcial situations. Customer access to Customer Manager product documentation standards set by States should be in accordance wiso on. Mortgage, status check and to verify ownership, leasing and is imposed by the existence of a relocation, and other spe h, andl; investigators through market price than the reciprocal verification of charge values, prevention assessed value is too higs to assessment company approved by the Bank to assess reported or recognized the value of the Bank confirmation shall prevaismentwilling, guarantees or credits (MS) charge status, value and evaluation of liquidity. Arrival (mass) bet property value asses ting support. Implementation of the guarantee the guarantee personal credit business, investigators should verify a guarantorprecautions against serious adverse credit history of borrower (guarantor) and their spouses get the Bank credi escape from debt of the bank records of actual control of enterprise and its associated spouse obtained credit support strict—5— 销额度全部退回财政部。 ,四,发行期内～财政部会同中国人民银行有权调减销售进度缓慢的承销团成员未售出基本代销额度～调减出的发行额度作为机动代销额度供竞争性抓取。 第三十三条 财政部储蓄国债,电子式,发行公告日至发行开始日前一日～如遇中国人民银行调整同期限金融机构存款基准利率～当期储蓄国债,电子式,取消发行。发行期内～如遇中国人民银行调整同期限金融机构存款基准利率～当期国债从调息之日起停止发行～未售出发行额度由财政部收回注销。 第三十四条 承销团成员应按要求向财政部及时足额缴纳发行款～财政部按双方约定向承销团成员支付手续费。 第三十五条 投资者提前兑取的各期储蓄国债,电子式,一级资金清算方式分为定期清算和不清算两种。定期清算指～投资者提前兑取储蓄国债,电子式,由承销团成员暂时持有～财政部在指定日期与承销团成员清算资金～并注销相应债权。不清算指～投资者提前兑取储蓄国债,电子式,由承销团成员持有到期。 第三十六条 财政部不晚于付息日或还本日前一个工作日向承销团成员支付储蓄国债,电子式,利息或本金。 第三十七条 承销团成员应于每日营业结束后按有关规定将储蓄国债,电子式,业务数据传送至储蓄国债,电子式,业务管理信息系统。国债登记公司应对承销团成员传送的业务数据进行核查～并于次日向承销团成员反馈核查结果。承销团成员应于收到反馈当日完成全部数据核对和账务调整工作。 第三十八条 承销团成员首次办理储蓄国债,电子式,业务前～应将下列材料报财政部、中国人民银行备案: ,一,本单位业务处理系统开发。 ,二,业务处理系统内部测试报告和国债登记公司出具的联网测试报告。 ,三,储蓄国债,电子式,业务单据和相关收费标准。 ,四,财政部和中国人民银行要求的其他资料。 如上述各项材料内容发生变更～承销团成员应及时向财政部、中国人民银行备案。 in accordance with authorized, independent approval according to their own knowledge and experience.approval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, -bet. Section II review review rs andstomer Manager product documentation standards set by States should be in accordance with the Bank select borrowers, guarantoerify ownership, leasing and is imposed by the existence of a relocation, and other special situations. Customer access to Cuto v an the reciprocal verification of charge values, prevention assessed value is too high, and so on. Mortgage, status check andBank to assess reported or recognized the value of the Bank confirmation shall prevail; investigators through market price th by thearge status, value and evaluation of liquidity. Arrival (mass) bet property value assessments to assessment company approved rantee the guarantee personal credit business, investigators should verify a guarantor willing, guarantees or credits (MS) che guaserious adverse credit history of borrower (guarantor) and their spouses get the Bank crediting support. Implementation of th the bank records of actual control of enterprise and its associated spouse obtained credit support strict precautions againstescape from debt of Review6 第三十九条 不再具备承销团成员资格的机构～对其托管的尚未到期的储蓄国债,电子式,～应按规定继续办理除储蓄国债,电子式,认购以外的各项业务～并做好相关国债托管和资金清算工作。 第五章 监督检查 第四十条 财政部会同中国人民银行对承销团成员和国债登记公司的储蓄国债,电子式,相关业务进行监督检查～各级财政部门、人民银行当地分支机构对承销团成员当地分支网点办理储蓄国债,电子式,业务情况进行监督检查。 第四十一条 经财政部会同中国人民银行授权～国债登记公司可对承销团成员的二级托管账务进行核查～承销团成员应予以配合。 第四十二条 承销团成员在办理储蓄国债,电子式,业务过程中有违反相关法律、法规、规章及本办法规定的行为～或者未按照与财政部签订的国债承销协议执行～情节严重的～财政部将会同中国人民银行予以通报～并按照国债承销协议的规定暂停或者终止其执行协议。 在做出最终处理决定前～财政部有权要求承销团成员暂停办理储蓄国债,电子式,认购业务。 第四十三条 国债登记公司办理储蓄国债,电子式,相关业务过程中有违反相关法律、法规、规章及本办法规定的行为～情节严重的～财政部将会同中国人民银行予以通报～并建议主管部门对主要负责人和直接责任人给予纪律处分。 第六章 附 则 第四十四条 以下术语在本办法中的含义是: ,一,发行期:指对于具体期次的储蓄国债,电子式,～财政部、中国人民银行规定承销团成员向投资者销售当期国债的时间。 ,二,提前兑取:指投资者于发行期结束后至还本日前的规定时间内～到原购买储蓄国债,电子式,的承销团成员兑取未到期国债的行为。 ,三,质押贷款:指投资者以持有的储蓄国债,电子式,为质押品～向原购买国债的承销团成员贷款的行为。 to their own knowledge and experience. Review in accordance with authorized, independent approval accordingapproval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, -e Bank select borrowers, guarantors and bet. Section II review reviewth thcial situations. Customer access to Customer Manager product documentation standards set by States should be in accordance wiso on. Mortgage, status check and to verify ownership, leasing and is imposed by the existence of a relocation, and other spe h, andl; investigators through market price than the reciprocal verification of charge values, prevention assessed value is too higs to assessment company approved by the Bank to assess reported or recognized the value of the Bank confirmation shall prevaismentwilling, guarantees or credits (MS) charge status, value and evaluation of liquidity. Arrival (mass) bet property value asses ting support. Implementation of the guarantee the guarantee personal credit business, investigators should verify a guarantorprecautions against serious adverse credit history of borrower (guarantor) and their spouses get the Bank credi escape from debt of the bank records of actual control of enterprise and its associated spouse obtained credit support strict—7— ,四,非交易过户:指投资者或相关利益方因法院扣划、抵债、赠予、遗产继承等非交易原因～按照相关法律法规程序～通过承销团成员办理个人间储蓄国债,电子式,所有权转移的行为。 第四十五条 国债登记公司根据本办法制定?储蓄国债,电子式,相关业务实施细则?～报财政部、中国人民银行批准后实施。 第四十六条 本办法由财政部、中国人民银行负责解释。 第四十七条 本办法自2013年2月1日起施行。 已按照?财政部 中国人民银行关于印发〖储蓄国债,电子式,管理办法,试行,〗的通知?,财库〔2009〕73号,发行的储蓄国债,电子式,～仍执行财库〔2009〕73号文件有关规定。 附:1.计息规则 2.中华人民共和国储蓄国债,电子式,认购确认书标准单据格式 Review in accordance with authorized, independent approval according to their own knowledge and experience.approval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, -bet. Section II review review rs andstomer Manager product documentation standards set by States should be in accordance with the Bank select borrowers, guarantoerify ownership, leasing and is imposed by the existence of a relocation, and other special situations. Customer access to Cuto v an the reciprocal verification of charge values, prevention assessed value is too high, and so on. Mortgage, status check andBank to assess reported or recognized the value of the Bank confirmation shall prevail; investigators through market price th by thearge status, value and evaluation of liquidity. Arrival (mass) bet property value assessments to assessment company approved rantee the guarantee personal credit business, investigators should verify a guarantor willing, guarantees or credits (MS) che guaserious adverse credit history of borrower (guarantor) and their spouses get the Bank crediting support. Implementation of th the bank records of actual control of enterprise and its associated spouse obtained credit support strict precautions againstescape from debt of 8 附1 计 息 规 则 一、一般原则 1. 一年按当年实际天数计算。 2. 票面年利率和由此计算出的提前兑取执行利率的小数保留位数均按以下规定执行:计算过程保留14位～计算结果保留2位(指百分数～例:2.51%)～保留位数以下4舍5入。 3. 付息日应计利息、还本日应还本金、提前兑取应计利息和应扣利息以元为单位～计算过程保留14位小数～计算结果保留2位小数,至分,～保留位数以下4舍5入。 4. 提前兑取执行利率和应扣除天数根据实际持有时间,从起息日计算至资金清算日～算头不算尾,和当期国债发行通知规定的分档执行。 5.对于提前兑取一级资金清算～提前兑取结算金额=提前兑取面值金额+提前兑取应计利息-提前兑取应扣利息 对于提前兑取二级资金清算～提前兑取结算金额=提前兑取面值金额+提前兑取应计利息-提前兑取应扣利息-提前兑取手续费 二、固定利率定期付息储蓄国债,电子式,计息公式 其中～f为每年付息次数。 其中～执行利率根据实际持有时间～可取0或者票面年利率～下同。 当前计息年度实际天数为自起息日起对月对日算一年计算的第N+1个整年度的实际天数,N为起息日起对月对日算一年计算的持有整年数～如持有不满一年～N=0,。从上一付息日起实际持有天数为从上一付息日,含,至资金清算日,不含,的实际天数。如提前兑取资金清算前该期国债从未 e Bank select borrowers, guarantors and bet. Section II review reviewth thcial situations. Customer access to Customer Manager product documentation standards set by States should be in accordance wiso on. Mortgage, status check and to verify ownership, leasing and is imposed by the existence of a relocation, and other spe h, andl; investigators through market price than the reciprocal verification of charge values, prevention assessed value is too higs to assessment company approved by the Bank to assess reported or recognized the value of the Bank confirmation shall prevaismentwilling, guarantees or credits (MS) charge status, value and evaluation of liquidity. Arrival (mass) bet property value asses ting support. Implementation of the guarantee the guarantee personal credit business, investigators should verify a guarantorprecautions against serious adverse credit history of borrower (guarantor) and their spouses get the Bank credi escape from debt of the bank records of actual control of enterprise and its associated spouse obtained credit support strictto their own knowledge and experience. Review in accordance with authorized, independent approval accordingapproval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, -—9— 付过息～上述计算时～上一付息日为起息日。 其中～当前计息年度实际天数为自起息日起对月对日算一年计算的第N+1个整年度的实际天数,N为起息日起对月对日算一年计算的持有整年数～如持有不满一年～N=0,。 三、固定利率到期一次还本付息储蓄国债,电子式,计息公式 其中:N为起息日起对月对日算一年计算的持有整年数～如持有不满一年～N=0。当前计息年度实际天数为自起息日起对月对日算一年计算的第N+1个整年度的实际天数。当前计息年度实际持有天数为自起息日起对月对日算一年计算的第N+1年首日,含,计算至资金清算日,不含,的实际天数。 其中:当前计息年度实际天数为自起息日起对月对日算一年计算的第N+1个整年度的实际天数,N为起息日起对月对日算一年计算的持有整年数～如持有不满1年～N=0,。 -bet. Section II review review rs andstomer Manager product documentation standards set by States should be in accordance with the Bank select borrowers, guarantoerify ownership, leasing and is imposed by the existence of a relocation, and other special situations. Customer access to Cuto v an the reciprocal verification of charge values, prevention assessed value is too high, and so on. Mortgage, status check andBank to assess reported or recognized the value of the Bank confirmation shall prevail; investigators through market price th by thearge status, value and evaluation of liquidity. Arrival (mass) bet property value assessments to assessment company approved rantee the guarantee personal credit business, investigators should verify a guarantor willing, guarantees or credits (MS) che guaserious adverse credit history of borrower (guarantor) and their spouses get the Bank crediting support. Implementation of th the bank records of actual control of enterprise and its associated spouse obtained credit support strict precautions againstescape from debt of Review in accordance with authorized, independent approval according to their own knowledge and experience.approval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, 10 附2 中华人民共和国储蓄国债,电子式, 认购确认书标准单据格式 一、单据正面式样 二、单据背面文字 客户须知 一、本确认书并非债权凭证～仅用于账务核对～丢失并不影响对国债的所有权。 二、本国债实行实名制～不可流通转让～但可在规定期限内提前兑取或质押贷款。 三、提前兑取要做一定的利益扣除并交纳相应的手续费。 四、付息日和还本日前若干个工作日起开始停止办理提前兑取业务～付息日起恢复办理。 to their own knowledge and experience. Review in accordance with authorized, independent approval accordingapproval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, -e Bank select borrowers, guarantors and bet. Section II review reviewth thcial situations. Customer access to Customer Manager product documentation standards set by States should be in accordance wiso on. Mortgage, status check and to verify ownership, leasing and is imposed by the existence of a relocation, and other spe h, andl; investigators through market price than the reciprocal verification of charge values, prevention assessed value is too higs to assessment company approved by the Bank to assess reported or recognized the value of the Bank confirmation shall prevaismentwilling, guarantees or credits (MS) charge status, value and evaluation of liquidity. Arrival (mass) bet property value asses ting support. Implementation of the guarantee the guarantee personal credit business, investigators should verify a guarantorprecautions against serious adverse credit history of borrower (guarantor) and their spouses get the Bank credi escape from debt of the bank records of actual control of enterprise and its associated spouse obtained credit support strict—11— 五、若计息方式为固定利率～则执行利率为票面利率。 六、客户可通过在柜台打印对账单或者拨通承办银行客户服务电话查询自己国债余额变动情况。 七、客户可在认购次日起通过中央国债登记结算公司语音复核查询电话,400-666-5000,查询自己国债余额变动情况。 三、印制 1. 凭单规格:175×100,mm, 2. 边距:左10mm～右10mm～上0mm～下3mm。 3. 行标:XXXX银行为各行印制行标之处。 4. 颜色:字体颜色除各银行行标之外均为黑色～纸张颜色统一为白色。 5. 字体:表单标为隶书小三加粗～其余为宋体五号～最左侧一列加粗。 四、打印说明: 1. 若计息方式为固定利率～则该栏打印:固定利率～票面利率:x%。 2. 最后一栏由银行自行选择打印要素～银行签章为必选项～可选项包括经办、复核和客户签字等。 3. 需要复写打印多联的银行第一联,客户联,必须按统一要求～银行留存各联字体颜色和纸张颜色各行自定。 五、使用说明: 各承销团成员可在2013年12月31日前继续使用符合?财政部 中国人民银行关于印发〖储蓄国债,电子式,管理办法,试行,〗的通知?,财库[2009]73号,规定格式的认购确认书为客户办理业务。从2014年1月1日起～所有认购确认书格式必须符合本办法规定。 Review in accordance with authorized, independent approval according to their own knowledge and experience.approval staff should perform their duties strictly in accordance with authorized, prohibited Super license. Approval shall, -bet. Section II review review rs andstomer Manager product documentation standards set by States should be in accordance with the Bank select borrowers, guarantoerify ownership, leasing and is imposed by the existence of a relocation, and other special situations. Customer access to Cuto v an the reciprocal verification of charge values, prevention assessed value is too high, and so on. Mortgage, status check andBank to assess reported or recognized the value of the Bank confirmation shall prevail; investigators through market price th by thearge status, value and evaluation of liquidity. Arrival (mass) bet property value assessments to assessment company approved rantee the guarantee personal credit business, investigators should verify a guarantor willing, guarantees or credits (MS) che guaserious adverse credit history of borrower (guarantor) and their spouses get the Bank crediting support. Implementation of th the bank records of actual control of enterprise and its associated spouse obtained credit support strict precautions againstescape from debt of 12