中国建立名义现金池结构的可行性及价值（The feasibility and value of establishing nominal cash pool structure in China）.docVIP

中国建立名义现金池结构的可行性及价值（The feasibility and value of establishing nominal cash pool structure in China） CITIC Bank Financial space, station search, customer service channels, commodity exchange Home page cash management, electronic banking products, ask questions, BBS blog, online classroom interaction, dating activities circle, online user station subscription, member center cash management Professional View The feasibility and value of establishing nominal cash pool structure in China Publisher: financial space release time: 2009-08-05 tags: As with most other cash management programmes, the introduction of the nominal cash pool into China needs to be adapted to the localization process of Chinas policies and regulations. This paper focuses on the feasibility and value of establishing nominal cash pool structure in china. In order to accurately calculate the capital adequacy ratio and balance the related assets and liabilities, it is the premise for any bank to provide the nominal cash pool on the basis of the economy. To achieve this effect, under the nominal cash pool arrangement, all cash pool participants may be asked to sign a cancellation agreement or cross guarantee agreement to grant the bank the legal right to write off the balance of the account. This is a challenge to participate in the cash pool entity, because these entities may not be willing to provide cross guarantees or that signed the relevant agreement is too cumbersome, and if the entity exists in the China listed companies, but also consider the legal prohibition of listed companies to provide security to the controlling shareholder or related problems. Of course, if the group headquarters is very strong, it is also possible to provide a unified guarantee from the group headquarters to replace cross guarantees between participating entities. In addition, the international accounting standards 32 of enterprise financial assets and financial liabilities are offset and clearly stated in the balance