Measures for the supervision of commodity grain

general provisions article 1 these measures are formulated in accordance with the loan management system of China agricultural development bank and related loan management measures in order to effectively strengthen the credit management of the use of loans for purchasing commodity grain, cotton and oil and effectively prevent loan risks.

article 2 commodity grain, cotton and oil inventory credit supervision is the key to realize the standardized management of credit business of China Agricultural Development Bank (hereinafter referred to as Agricultural Development Bank) and effectively prevent credit risks, and it is also an important basis for the state to implement macro-control and scientific decision-making.

article 3 the goal of commodity grain, cotton and oil inventory credit supervision is that the accounts of banks and enterprises are consistent, so as to ensure the real quantity and good quality of commodity grain, cotton and oil inventory of enterprises. The increase, decrease and balance of commodity grain, cotton and oil in the credit management ledger of the Agricultural Development Bank (hereinafter referred to as the bank) shall timely and truly reflect the actual increase, decrease and balance of enterprise commodity grain, cotton and oil, and ensure the standardized operation of inventory supervision and reliable credit management information.

article 4 the term "commodity grain, cotton and oil inventory" as mentioned in these measures refers to all commodity grain, cotton and oil inventories owned by grain and cotton enterprises (hereinafter referred to as enterprises) with agricultural development loans, including commodity grain, cotton and oil inventory assets formed by agricultural development loans, enterprises' own funds and other debt funds.

article 5 the term "commodity grain, cotton and oil inventory credit supervision" as mentioned in these measures refers to the credit supervision carried out by the agricultural development bank on the whole process of enterprise commodity grain, cotton and oil from warehousing to warehousing (including goods on the way), and timely take corresponding measures to ensure that the loans are used in compliance and fully recovered in time.

article 6 these measures are applicable to the commodity grain, cotton and oil inventory management of enterprises that open accounts in the agricultural development bank and use the purchase funds for loans. Warehouse receipt management

article 7 warehouse receipt management of commodity grain, cotton and oil inventory refers to a credit management mode that Agricultural Development Bank implements warehouse-by-warehouse supervision of enterprise commodity grain, cotton and oil inventory by filling in warehouse receipts.

article 8 a warehouse receipt is a written proof of the enterprise's commodity grain, cotton and oil inventory filled in and confirmed by the household loan officer. Agricultural development bank warehouse receipts correspond to the enterprise custody accounts and warehouse cards, and the household loan officer shall regularly check the warehouse receipts with the enterprise custody accounts and warehouse cards to ensure that the relevant contents are consistent with each other.

article 9 the household loan officer shall fill in the warehouse receipt and sign it according to the variety, nature, quality, grade and quantity of the goods in stock of the enterprise. If there are many granaries (hoards) in an enterprise, a warehouse receipt can be set up for registration and supervision of granaries (hoards) with basically the same variety, quality and storage time. For grain processing enterprises, warehouse receipt management can only be implemented for their grain and oil inventory raw materials. Cotton is managed by subcontracting and stacking warehouse receipts.

article 1 special storage methods, such as high-moisture grain before drying, commodity grain, cotton and oil temporarily stored in port terminals or station freight yards before sale, and commodity grain, cotton and oil that are not put into storage while purchasing, can be supervised by filling in temporary warehouse receipts. The contents of the temporary warehouse receipt are consistent with the contents of the warehouse receipt stipulated in these Measures, and the items to be filled in can be determined according to the specific conditions of the actual business. Supervision on the purchase of grain, cotton and oil

Article 11 When an enterprise directly purchases grain, cotton and oil from the local purchasing market, the loan officer in charge of the household shall verify the nature, quantity, cost and occupation loan of the grain, cotton and oil in storage according to the purchase certificate and the use of funds.

article 12 supervision over enterprises' trans-regional purchase of commodity grain, cotton and oil.

(1) In case of self-acquisition, the enterprise shall open a temporary deposit account in the agricultural development bank of the acquisition place according to the regulations, and the acquisition funds of the enterprise shall be remitted to the temporary deposit account of the agricultural development bank of the acquisition place through the opening bank. The Agricultural Development Bank of both sides signed a tripartite supervision agreement with the enterprise, and * * * implemented the credit supervision responsibility for all aspects of enterprise acquisition; It can also be directly supervised by the bank of the acquisition enterprise, and the Agricultural Development Bank of the acquisition area provides settlement services.

(2) In case of entrusted acquisition, the entrusted acquisition unit shall, in principle, choose the enterprise with an account opened by the Agricultural Development Bank of the acquisition area. After the entrusted acquisition unit is determined, the acquisition funds of the enterprise will be remitted to the deposit account of the entrusted acquisition unit in the Agricultural Development Bank through the bank, and the Agricultural Development Bank, the enterprise and the entrusted acquisition unit of both parties will sign a four-party supervision agreement, and the Agricultural Development Bank of the acquisition area will earnestly perform its credit supervision duties on all aspects of the entrusted acquisition unit in strict accordance with the requirements of the agreement.

if the non-agricultural issuing and account opening enterprise is selected as the entrusted acquisition unit, the account opening bank of the acquisition enterprise will directly send someone to supervise it.

article 13 for the commodity grain, cotton and oil normally transferred by the enterprise, the loan officer in charge of the household shall verify the variety, quantity, cost and occupied loan of the commodity grain, cotton and oil in storage according to the purchase and sale contract, purchase invoice and transportation certificate, and combined with the use of funds.

article 14 the commodity grain, cotton and oil purchased by enterprises in different places are still stored in the original place, and they are purchased from the agricultural development bank account-opening enterprises. the account-opening banks of both parties should closely cooperate and strengthen supervision to ensure the safety of the buyer's funds. After the buyout of ownership, the enterprises of both buyers and sellers and their account banks shall * * * sign a four-party supervision agreement, and the seller's account bank shall earnestly perform its credit supervision duties on the bought-out grain, cotton and oil stocks in strict accordance with the requirements of the agreement.

if you buy grain, cotton and oil from non-agricultural issuing and account opening enterprises, the buyer's account opening bank will directly send someone to supervise.

article 15 for the commodity grain, cotton and oil purchased by an enterprise in the mode of goods first and payment later, in addition to verifying the grain, cotton and oil put in storage, when the enterprise pays, it should also supervise the payment of the goods according to the purchase and sale contract and other materials.

article 16 for the commodity grain, cotton and oil purchased by an enterprise, the loan officer in charge of the household shall, after checking the warehousing voucher with the physical object, collect the relevant information about the increase in inventory in time. Supervision of grain, cotton and oil sales

Article 17 A system of outbound reporting shall be implemented. The enterprise shall report the commodity grain, cotton and oil out of the warehouse to the bank, and the specific reporting methods shall be determined by the local branches in combination with the actual situation. The contents of the report at least include the variety, quantity, warehouse number, price, sales target and settlement method. For the oral report of the enterprise, the bank should establish a register to register the report of the enterprise. The report format of the oral report register and the written report shall be determined by the bank.

article 18 when an enterprise sells commodity grain, cotton and oil out of the warehouse, the household loan officer shall supervise the commodity grain, cotton and oil sold by the enterprise and the settlement of payment according to the contents of the enterprise's outbound report, and help and urge the enterprise to return to the warehouse on time to sell the payment. The settlement funds formed by enterprise sales should be strengthened by establishing a register, and the format of the register should be determined by the bank.

article 19 where an enterprise sells commodity grain, cotton and oil by selling off its ownership, it shall be supervised according to the provisions of article 14 of these measures.

article 2 where an enterprise sells commodity grain and oil by moving the warehouse to a different place and keeping it by itself, the enterprise shall first open a temporary deposit account in the agricultural development bank of the place of sale, and the enterprise and the opening bank shall sign a tripartite supervision agreement with the agricultural development bank of the place of sale, and the agricultural development bank of the place of sale shall earnestly perform its credit supervision duties on all aspects of enterprise sales in strict accordance with the requirements of the agreement. If there is no agricultural issuing institution in the sales place, temporary deposit accounts can be opened in other financial institutions, and the sales enterprise's bank will directly send people to implement supervision.

article 21 if an enterprise sells commodity grain and oil by transferring warehouses and entrusting enterprises in different places to store and sell them on a commission basis, in principle, the enterprise where the agricultural development bank opens an account should be selected as the entrusted enterprise. After the entrusted enterprise is determined, the enterprises of both parties and their account banks * * * sign a four-party supervision agreement, and then sell the grain and oil delivered by the enterprises. In the process of leaving the warehouse, the bank shall promptly notify the bank of the entrusted enterprise in writing about the variety, quantity, grade, specific time, mode of transportation, inventory cost and other relevant information of the enterprise's grain and oil leaving the warehouse, and the bank of the entrusted enterprise shall earnestly perform its credit supervision duties on the entrusted enterprise's consignment activities in strict accordance with the requirements of the agreement.

if the non-agricultural issuing and account-opening enterprise is selected as the entrusted enterprise, the account-opening bank of the sales enterprise will directly send someone to supervise it.

article 22 for the above-mentioned commodity grain and oil sold in different places, the relevant bank shall, together with the competent department of the enterprise, verify the maximum control quantity according to the grain and oil market situation and the predicted sales volume, which should generally be controlled within two months.

article 23 when an enterprise sells commodity grain, cotton and oil, the loan officer in charge of the household shall, after verifying the actual outbound quantity, collect the relevant information about the decrease of inventory in time.

Article 24 The supervision over the sales of finished products and by-products of grain processing enterprises shall be conducted by referring to the above-mentioned relevant provisions.

article 25 cotton, its finished products and by-products shall not be sold in different places. if it is really necessary to sell cotton in different places, it shall be reported to the head office for approval. Supervision of storage links

Article 26 Improve the inventory verification system.

(1) after the end of each acquisition season, the bank should organize a comprehensive inspection of the commodity grain, cotton and oil inventories of the enterprises under its jurisdiction; Secondary branches shall organize a cross-check of commodity grain, cotton and oil stocks between branches once every six months; Provincial branches shall organize a spot check of commodity grain, cotton and oil stocks once a year; The head office shall organize key spot checks on commodity grain, cotton and oil stocks from time to time as needed. The time for the bank-in-charge loan officer to check the library regularly shall be determined by the bank according to the actual situation, but the longest interval shall not exceed 7 days. The bank shall establish a database search registration system, and each database search shall be registered according to the provisions of the registration system.

(2) The bank-keeper's loan officer should check the database based on the accounting and statistical accounts of the enterprise, the ledger and warehouse receipt data of the Agricultural Development Bank, and check with the actual inventory to ensure that the accounts of the bank and the enterprise are consistent. When necessary, the inventory shall be inspected on the spot (please refer to Annexes 2 and 4 for the inventory inspection method).

(3) To find out the reasons for the problems of deficient and short warehouses found in the database search, and take measures to correct them in time to prevent loan losses.

article 27 for the supervision of grain processing enterprises and cotton purchasing and processing enterprises in the storage of commodity grain, cotton and oil, the account opening bank may, according to the actual situation, establish relevant auxiliary ledgers for the products in process, finished products and by-products in the enterprise's inventory, regularly check the actual inventory quantities of raw materials, products in process, finished products and by-products, and check them with the ledgers and warehouse receipts of the enterprise's accounting, statistical accounts and agricultural development bank to ensure that the accounts are consistent with the facts. Household loan officers should effectively grasp the processing progress of grain, cotton and oil, and supervise the raw materials consumed by enterprises to keep corresponding to the quantity and value of products in process and finished products.

article 28 supervision of inventory damage and overflow.

(1) For the commodity grain, cotton and oil reduced due to losses and losses, the household loan officer should supervise the enterprise to make timely statistics and accounting treatment on losses and losses according to the regulations, and collect relevant information on inventory reduction in time.

(2) For the commodity grain, cotton and oil increased due to overflow, the household loan officer should supervise the enterprise to conduct statistics and accounting treatment according to the relevant provisions of the financial accounting system, and collect relevant information about the increase in inventory in time.

article 29 with regard to the commodity grain, cotton and oil stored in different places formed by enterprises in the process of purchasing and selling commodity grain, cotton and oil by adopting various special purchase and sale methods involved in these measures, in addition to implementing agreement supervision in accordance with the relevant provisions of these measures, the account opening bank shall regularly clean up and verify the commodity grain, cotton and oil stored in different places? If an enterprise is found to have illegal operations or false behaviors, it should be corrected within a time limit? And immediately stop the off-site storage business, provincial branches should strengthen the supervision and inspection of off-site storage of commodity grain, cotton and oil business.

if the business of storing commodity grain, cotton and oil in different places between provinces occurs frequently and the storage quantity is large, the provincial branch should send a credit group to strengthen supervision.

article 3 in case of internal warehouse transfer and changes in the quality of stored commodities, such as grain, cotton and oil, the household loan officer shall collect relevant information about inventory changes in time to ensure the accuracy of warehouse receipt and ledger data.

article 31 the head office of the agricultural development bank shall be responsible for the interpretation and revision of these measures. Chapter vi supplementary provisions

article 32 branches of agricultural development bank of all provinces, autonomous regions and municipalities directly under the central government and branches of cities under separate state planning may formulate implementation opinions according to these measures and in light of local conditions, and report them to the head office for the record.

article 33 these measures shall come into force as of the date of issuance. After the implementation, the Measures for the Administration of Inventory Warehouse Receipts of Loan Enterprises of China Agricultural Development Bank (Trial) (No.89 [21] of Agricultural Development Bank) is no longer applicable to the supervision of commodity grain, cotton and oil inventory.