Commercial banks should be fully open to business within the announced business hours and not to close or shorten the business hours on their own will.

商业银行应当在公告的营业时间内营业，不得擅自停止营业或者缩短营业时间。

属类：法学专业-中国法律-商业银行法

Article 50 In handling business and providing services, a commercial bank will charge service fees in accordance with the stipulations of the People’s Bank of China.

第五十条 商业银行办理业务，提供服务，按照中国人民银行的规定收取手续费。

属类：法学专业-中国法律-商业银行法

Article 51 Commercial banks should keep financial accounting reports, business contracts and other data in accordance with relevant State regulations.

第五十一条 商业银行应当按照国家有关规定保存财务会计报表、业务合同以及其他资料。

属类：法学专业-中国法律-商业银行法

Article 52 Employees of commercial banks should abide by laws and administrative regulations and other operational rules and must not perform the followings:

第五十二条 商业银行的工作人员应当遵守法律、行政法规和其他各项业务管理的规定，不得有下列行为:

属类：法学专业-中国法律-商业银行法

(1)Use their own position to ask for or accept bribery or accept commissions or service charges under various titles in violation of State regulations;

(一)利用职务上的便利，索取、收受贿赂或者违反国家规定收受各种名义的回扣、手续费;

属类：法学专业-中国法律-商业银行法

(2)Use their own position to embezzle, divert and encroach upon the funds of the banks and clients;

(二)利用职务上的便利，贪污、挪用、侵占本行或者客户的资金;

属类：法学专业-中国法律-商业银行法

(3)Privately issue loans to or provide guarantee for relatives and friends in violation of relative regulations;

(三)违反规定徇私向亲属、朋友发放贷款或者提供担保;

属类：法学专业-中国法律-商业银行法

(4)Serve concurrently in other economic organizations; and

(四)在其他经济组织兼职;

属类：法学专业-中国法律-商业银行法

(5)Engage in other behaviors that violate laws, administrative regulations and rules governing business management.

(五)违反法律、行政法规和业务管理规定的其他行为。

属类：法学专业-中国法律-商业银行法

Article 53 Employees of commercial banks must not leak the State and commercial secrets they acquire during their term of service.

第五十三条 商业银行的工作人员不得泄露其在任职期间知悉的国家秘密、商业秘密。

属类：法学专业-中国法律-商业银行法

Article 54 Commercial banks should establish and improve their own financial accounting system in accordance with laws, the unified accounting system formulated by the State and the relevant stipulations of the People’s Bank of China.

第五十四条 商业银行应当依照法律和国家统一的会计制度以及中国人民银行的有关规定，建立、健全本行的财务会计制度。

属类：法学专业-中国法律-商业银行法

Article 55 Commercial banks should, in accordance with the relevant State stipulations, truly record and totally report its business activities and financial affairs, prepare its annual financial affairs report and timely send the report to the People’s Bank of China and Ministry of Finance.

第五十五条 商业银行应当按照国家有关规定，真实记录并全面反映其业务活动和财务状况，编制年度财务会计报告，及时向中国人民银行和财政部门报送会计报表。

属类：法学专业-中国法律-商业银行法

Commercial banks must not set up other accounting books other than that set up according to law.

商业银行不得在法定的会计帐册外另立会计帐册。

属类：法学专业-中国法律-商业银行法

Article 56 Commercial banks should publish their business and auditing reports for the previous accounting fiscal year in accordance with the regulations of the People’s Bank of China within the last three months of every accounting fiscal year.

第五十六条 商业银行应当于每一会计年度终了三个月内，按照中国人民银行的规定，公布其上一年度的经营业绩和审计报告。

属类：法学专业-中国法律-商业银行法

Article 57 Commercial banks should draw bad debt reserve funds to reverse the bad debt in accordance with relevant State regulations.

第五十七条 商业银行应当按照国家有关规定，提取呆帐准备金，冲销呆帐。

属类：法学专业-中国法律-商业银行法

Article 58 The accounting fiscal year of a commercial bank begins on January 1 and ends on December 31 of the Gregorian calendar.

第五十八条 商业银行的会计年度自公历1月1日起至12月31日止。

属类：法学专业-中国法律-商业银行法

Article 59 Commercial banks should, in accordance with the regulations of the People’s Bank of China, formulate their own business regulations and establish and improve their operation, cash management and safety systems.

第五十九条 商业银行应当按照中国人民银行的规定，制定本行的业务规则，建立、健全本行的业务管理、现金管理和安全防范制度。

属类：法学专业-中国法律-商业银行法

Article 60 Commercial banks should establish and improve their own auditing and checking system on deposits, loans, account settling and bad debts.

第六十条 商业银行应当建立、健全本行对存款、贷款、结算、呆帐等各项情况的稽核、检查制度。

属类：法学专业-中国法律-商业银行法

Commercial banks should keep regular auditings, checkings and supervisions on the work of their branches.

商业银行对分支机构应当进行经常性的稽核和检查监督。

属类：法学专业-中国法律-商业银行法

Article 61 Commercial banks should regularly send statements of assets and liabilities, losses and benefits and financilal accounting as well as other data to the People’s Bank of China.

第六十一条 商业银行应当定期向中国人民银行报送资产负债表、损益表以及其他财务会计报表和资料。

属类：法学专业-中国法律-商业银行法