第十三条《条例》和本细则所称年报应经审计,并附申请人所在国家或地区认可的会计师事务所出具的审计意见书。
Article 13 the annual reports referred to in the Regulation and herein shall be audited, with an audit opinion attached by accounting firms certified by the home country or region of the applicant.
第一百一十九条外资金融机构违反本细则的,中国银监会按照《条例》和其他有关规定对其进行处罚。
Article 119 the CBRC shall penalize those foreign-funded financial institutions in violation of the rules in accordance with the regulation and other related rules and regulations.
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