规范金融类的法规整理

注：链接中是引用的部分条文，附件中是该法的全文。

第一，我国调整自然人之间、自然人与企业之间民间融资关系的法律制度。

1988年最高人民法院颁布的《关于贯彻执行〈中华人民共和国民法通则〉若干问题的意见（试行）》（附1）的第122条规定：“公民之间的生产经营性借贷的利率，可以适当高于生活性借贷利率。如因利率发生纠纷，应本着保护合法借贷关系，考虑当地实际情况，有利于生产和稳定经济秩序的原则处理。”第124条规定：“借款双方因利率发生争议，如果约定不明，又不能证明的，可以比照银行同类贷款利率计算。”

最高人民法院1991年《关于人民法院审理借贷案件的若干意见》（附2）第1条规定：“公民之间的借贷纠纷，公民与法人之间的借贷纠纷以及公民与其他组织之间的借贷纠纷，应作为借贷案件受理”；第6条规定：“民间借贷的利率可以适当高于银行的利率，各地人民法院可根据本地区的实际情况具体掌握，但最高不得超过银行同类贷款利率的4倍（包含利率本数）。超出此限度的，超出部分的利息不予保护”；第11条规定：“出借人明知借款人是为了进行非法活动而借款的，其借贷关系不予保护”等。

1999年颁布的《合同法》（附3）就公民（自然人）之间的借款合同作了规定，第210条规定“自然人之间的借款合同，自贷款人提供借款时生效”；第211条规定“自然人之间的借款合同对支付利息没有约定或者约定不明确的，视为不支付利息。自然人之间的借贷合同约定支付利息的，借款的利率不得违反国家有关限制借款利率的规定。”

1999年《最高人民法院关于如何确认公民与企业之间借贷行为效力问题的批复》（附4）进一步明确，公民与企业（金融机构除外）之间的借贷属于民间借贷。只要双方当事人意思表示真实，即可认定有效。但是，具有下列情形之一的，应当认定无效：（1）企业以借贷名义向职工非法集资；（2）企业以借贷名义非法向社会集资；（3）企业以借贷名义向社会公众发放贷款；（4）其他违反法律、行政法规的行为。利率超过银行同期同类贷款利率4倍的，按照最高人民法院1991年《关于人民法院审理借贷案件的若干意见》有关规定办理。

可见，自然人之间、自然人与企业之间的民间借贷关系，只要不违反法律的强制性规定，不具有社会危害性，均是合法行为。

第二，我国调整企业之间融资关系的法律制度。

现行法律、行政法规中并无明确的禁止性规定。

但是，最高人民法院1990年颁布的《关于审理联营合同纠纷案件若干问题的解答》（附5）第4条规定：“企业法人、事业法人作为联营一方向联营体投资，但不参加共同经营，也不承担联营的风险责任，不论盈亏均按期收回本息，或者按期收取固定利润的，是明为联营，

实为借贷，违反了有关金融法规，应当确认合同无效。”

1996年人民银行颁布的《贷款通则》（附6）第21条规定：“贷款人必须经中国人民银行批准经营贷款业务，持有中国人民银行颁发的《金融机构法人许可证》，并经工商行政管理部门核准登记。”第61条规定：”各级行政部门和企事业单位、供销合作社等合作经济组织、农村合作基金会和其他基金会不得经营存贷款等金融业务。企业之间不得违反国家规定办理借贷或者变相借贷融资业务。”

可见，在中国目前的法律框架下，对企业之间的借贷行为，法律并不强制禁止。近年由于企业之间借贷活动大量增加，司法机关对企业之间借贷关系合法性的认识已经发生变化。根据最高人民法院相关司法解释，在处理此类借贷纠纷时，借贷本金受法律保护，出借人有权要求借入方偿付。

2011年12月2日，最高人民法院发布《关于依法妥善审理民间借贷纠纷案件促进经济发展维护社会稳定的通知》（附7）明确人民法院在审理民间借贷纠纷案件时，要严格适用民法通则、合同法等有关法律法规和司法解释的规定，同时注意把握国家经济政策精神，努力做到依法公正与妥善合理的有机统一。要依法认定民间借贷的合同效力，保护合法借贷关系，切实维护当事人的合法权益，确保案件处理取得良好的法律效果和社会效果。对于因赌博、吸毒等违法犯罪活动而形成的借贷关系或者出借人明知借款人是为了进行上述违法犯罪活动的借贷关系，依法不予保护。明确人民法院在审理民间借贷纠纷案件时，要依法保护合法的借贷利息，依法遏制高利贷化倾向。出借人依照合同约定请求支付借款利息的，人民法院应当依据合同法和《最高人民法院关于人民法院审理借贷案件的若干意见》第6条、第7条的规定处理。出借人将利息预先在本金中扣除的，应当按照实际借款数额返还借款并计算利息。当事人仅约定借期内利率，未约定逾期利率，出借人以借期内的利率主张逾期还款利息的，依法予以支持。当事人既未约定借期内利率，也未约定逾期利率的，出借人参照中国人民银行同期同类贷款基准利率，主张自逾期还款之日起的利息损失的，依法予以支持。对于暂时资金周转困难但仍在正常经营的借款人，在不损害出借人合法权益的前提下，灵活适用诉讼保全措施，尽量使该借款人度过暂时的债务危机。对于出借人举报的有转移财产、逃避债务可能的借款人，要依法视情加大诉讼保全力度，切实维护债权人的合法权益。在审理因民间借贷债务而引发的企业破产案件时，对于符合国家产业政策且具有挽救价值和希望的负债中小企业，要积极适用重整、和解程序，尽快实现企业再生；对没有挽救希望，必须通过破产清算退出市场的中小企业，要制定综合预案，统筹协调，稳步推进，切实将企业退市引发的不良影响降到最低。人民法院在审理与民间借贷相关的非法集资等经济犯罪案件时，

要依照《最高人民法院关于在审理经济纠纷案件中涉及经济犯罪嫌疑若干问题的规定》的有关规定，根据具体情况分别处理。对于非法集资等经济犯罪案件，要依法及时审判，切实维护金融秩序。

2012年2月10日，最高人民法院发布《关于人民法院为防范化解金融风险和推进金融改革发展提供司法保障的指导意见》（附8）要求妥善审理民间借贷等金融案件，保障民间借贷对正规金融的积极补充作用。要依法认定民间借贷合同的效力，保护合法的民间借贷法律关系，提高资金使用效率，推动中小微企业“融资难、融资贵”问题的解决。要依法保护合法的借贷利息，遏制民间融资中的高利贷化和投机化倾向，规范和引导民间融资健康发展。要高度重视和妥善审理涉及地下钱庄纠纷案件，严厉制裁地下钱庄违法行为，遏制资金游离于金融监管之外，维护安全稳定的信贷市场秩序。要通过对非法集资案件的审判，依法惩治集资诈骗、非法吸收或变相吸收公众存款、传销等经济犯罪行为，以及插手民间借贷金融活动的黑社会性质组织犯罪及其他暴力性犯罪，维护金融秩序和人民群众的财产安全。

第三，我国《刑法》中与民间借贷行为有关的罪名包括非法吸收公众存款或变相吸收公众存款罪、集资诈骗罪、高利转贷罪、非法经营罪等，以及与暴力催收有关的故意伤害、绑架勒索、非法拘禁等刑事犯罪。中国《刑法》中并没有“非法集资罪”。非法集资是对涉嫌触犯非法吸收公众存款罪、集资诈骗罪、高利转贷罪、非法经营罪、虚假广告罪，以及擅自发行股票、公司、企业债券罪等的统称。非法集资犯罪活动属典型的涉众型犯罪，具有严重的社会危害性。对上述罪行的监管体系和具体认定标准，散见于行政法规和司法解释中。1998年国务院制定的《非法金融机构和非法金融业务活动取缔办法》（附9）（国务院[1998]247号令）第4条规定“非法吸收公众存款，是指未经中国人民银行批准，向社会不特定对象吸收资金，出具凭证，承诺在一定期限内还本付息的活动”。其中，如何界定“社会不特定对象”，是否存在数量的限制，成为界定非法吸收公众存款与合法民间借贷的主要标准。

在2010年12月13日最高人民法院发布了《关于审理非法集资刑事案件具体应用法律若干问题的解释》（附10）（下称《解释》），对非法吸收公众存款或变相吸收公众存款、集资诈骗等非法集资犯罪活动的认定标准作出了界定。

第1条规定，“违反国家金融管理法律规定，向社会公众（包括单位和个人）吸收资金的行为，同时具备下列四个条件的，除刑法另有规定的以外，应当认定为刑法第176条规定的‘非法吸收公众存款或者变相吸收公众存款’：（1）未经有关部门依法批准或者借用合法经营的形式吸收资金；（2）通过媒体、推介会、传单、手机短信等途径向社会公开宣传；（3）承诺在一定期限内以货币、实物、股权等方式还本付息或者给付回报；（4）向社会公众即社

会不特定对象吸收资金。未向社会公开宣传，在亲友或者单位内部针对特定对象吸收资金的，不属于非法吸收或者变相吸收公众存款。”

《解释》还列举了以民间借贷等形式出现的犯罪行为：（1）不具有房产销售的真实内容或者不以房产销售为主要目的，以返本销售、售后包租、约定回购、销售房产份额等方式非法吸收资金的；（2）以转让林权并代为管护等方式非法吸收资金的；（3）以代种植（养殖）、租种植（养殖）、联合种植（养殖）等方式非法吸收资金的；（4）不具有销售商品、提供服务的真实内容或者不以销售商品、提供服务为主要目的，以商品回购、寄存代售等方式非法吸收资金的；（5）不具有发行股票、债券的真实内容，以虚假转让股权、发售虚构债券等方式非法吸收资金的；（6）不具有募集基金的真实内容，以假借境外基金、发售虚构基金等方式非法吸收资金的；（7）不具有销售保险的真实内容，以假冒保险公司、伪造保险单据等方式非法吸收资金的；（8）以投资入股的方式非法吸收资金的；（9）以委托理财的方式非法吸收资金的；（10）利用民间“会”、“社”等组织非法吸收资金的；（11）其他非法吸收资金的行为。

关于犯罪数量界限，《解释》第3条规定非法吸收或者变相吸收公众存款，具有下列情形之一的，应当依法追究刑事责任：（1）个人非法吸收或者变相吸收公众存款，数额在20万元以上的，单位非法吸收或者变相吸收公众存款，数额在100万元以上的；（2）个人非法吸收或者变相吸收公众存款对象30人以上的，单位非法吸收或者变相吸收公众存款对象150人以上的；（3）个人非法吸收或者变相吸收公众存款，给存款人造成直接经济损失数额在10万元以上的，单位非法吸收或者变相吸收公众存款，给存款人造成直接经济损失数额在50万元以上的；（4）造成恶劣社会影响或者其他严重后果的。

对于实践中，争议最大的集资诈骗罪中的非法占有为目的问题，《解释》第4条规定，以非法占有为目的，使用诈骗方法实施本解释第二条规定所列行为的，应当依照刑法第192条的规定，以集资诈骗罪定罪处罚。使用诈骗方法非法集资，具有下列情形之一的，可以认定为“以非法占有为目的”：（1）集资后不用于生产经营活动或者用于生产经营活动与筹集资金规模明显不成比例，致使集资款不能返还的；（2）肆意挥霍集资款，致使集资款不能返还的；（3）携带集资款逃匿的；（4）将集资款用于违法犯罪活动的；（5）抽逃、转移资金、隐匿财产，逃避返还资金的；（6）隐匿、销毁账目，或者搞假破产、假倒闭，逃避返还资金的；（7）拒不交代资金去向，逃避返还资金的；（8）其他可以认定非法占有目的的情形。集资诈骗罪中的非法占有目的，应当区分情形进行具体认定。行为人部分非法集资行为具有非法占有目的的，对该部分非法集资行为所涉集资款以集资诈骗罪定罪处罚；非法集资共同犯

罪中部分行为人具有非法占有目的，其他行为人没有非法占有集资款的共同故意和行为的，对具有非法占有目的的行为人以集资诈骗罪定罪处罚。

《解释》第5规定，个人进行集资诈骗，数额在10万元以上的，应当认定为“数额较大”；数额在30万元以上的，应当认定为“数额巨大”；数额在100万元以上的，应当认定为“数额特别巨大”。单位进行集资诈骗，数额在50万元以上的，应当认定为“数额较大”；数额在150万元以上的，应当认定为“数额巨大”；数额在500万元以上的，应当认定为“数额特别巨大”。集资诈骗的数额以行为人实际骗取的数额计算，案发前已归还的数额应予扣除。行为人为实施集资诈骗活动而支付的广告费、中介费、手续费、回扣，或者用于行贿、赠与等费用，不予扣除。行为人为实施集资诈骗活动而支付的利息，除本金未归还可予折抵本金以外，应当计入诈骗数额。

第四，浙江省调整民间融资关系的地方性法规、规章、省政府重要行政文件等。2011年年浙江省政府出台《浙江省政府出台加强和改进民间融资管理若干意见（试行）》，尽管效力层次较低，但是具有划时代的重大意义。《意见》提出鼓励和引导民资进入基础产业和基础设施、市政公用事业、政策性住房建设、医疗卫生和教育文化等社会事业、金融服务和商贸流通等法律法规未明确禁止准入的行业和领域。鼓励和引导民资流向海洋经济、现代服务业和战略性新兴产业等重点领域。鼓励和引导企业、投资机构通过多种途径集聚民间资金参与省内重大项目建设和国企改制重组。支持民资参与地方商业银行、农村信用社及其他非银行金融机构的改制和增资扩股；支持民资参与小额贷款公司设立和增资扩股，参与村镇银行和农村资金互助社等新型农村金融组织试点扩面。鼓励和支持小金融机构开发更多的适合民资投资需求的金融产品与服务。选择温州市、省级金融创新示范县（市、区）及部分民间融资活跃的市、县（市、区），探索建立民间融资备案管理制度，鼓励建立民间融资服务机构，探索培育民间融资中介类服务机构，引导资金供需双方对接，降低民间融资成本。《意见》同时提出，维护民间融资秩序，严厉打击非法集资等违法行为。另外，还有《关于民间融资信息服务公司发展的规范意见》《关于开展民间小额资金管理公司试点工作的指导意见（试行）》《关于开展民间融资备案管理试点工作的指导意见（试行）》等也将在编制工作中作为具有重大参考价值的制度来看待。

鄂尔多斯《民间借贷暂行办法》的重要内容有：

1.放贷人只能用自有资金放贷。

第七条规定：“放贷人只能利用自有资金进行放贷，不得有非法集资、非法吸收公众存款或变相非法吸收公众存款和非法高利转贷等行为。”（黄震：“主要是避免放贷人非法吸收公众存款，放大民间借贷风险。它不仅是鄂尔多斯民间信贷暂行办法的规定，全国民间经过批准的信贷公司都是这个规定，主要是规避了借贷公司吸取存款的业务。”）

2.强调民间借贷合同的规范。

第十条规定：“民间借贷交易应当采用专门针对民间借贷所制定的规范借贷合同文本。借贷合同应载明借贷双方真实姓名或名称（法人单位附企业营业执照复印件、法定代表人证明、个人身份证复印件）、借款金额、借款利率、借款用途、借款期限、还款方式、担保方式和约定纠纷处理方式等事项。民间借贷达成交易之后，借贷双方应提供合同文本及摘要，到民间借贷登记服务中心备案。”（由于鄂尔多斯出现的民间借贷纠纷有相当大的比例是因为没有书面合同，无法提供借贷证据。）

2.鼓励、支持民间借贷网络服务平台的发展。

第十五条规定：“民间借贷中介服务机构运用先进的信息技术，建立安全、高效、诚信的民间借贷网络平台，消除民间借贷中存在的信息不透明、不对称，不便于跟踪监测等弊端，规范民间借贷行为，保障借贷双方当事人权益，提高资金使用效率。民间借贷网络平台主要用于借贷双方在线联系和资金信息对接。民间借贷网络平台不吸存、不放贷，在民间借贷活动中仅起中介作用，不承担保证责任。民间借贷网络平台的资信材料将和全市征信系统实现信息共享。网络借贷平台在实现交易信息公开的同时，要加强信息安全保护，保护民间借贷当事人个人隐私和商业秘密。民间借贷网络平台应进行借款人贷前风险评估和提示，对借款人资金实际用途加强跟踪引导。”（P2P平台将是信息化时代来临后民间借贷一个重要的发展方向，目前国家上没有对民间借贷P2P平台出台法律进行调整，但P2P平台在民间借贷中占据越来越多的比重，提前在《民间借贷暂行办法》中对P2P平台进行规制，有利于P2P平台更好地为民间借贷服务，同时去除非法集资等种种危险。）

3.提出成立私募债券投资基金参与民间借贷。

第十二条规定：“市人民政府支持民间资本探索联合创立私募债权投资基金参与民间借贷，具体实施办法由市金融工作办公室另行制定。”（黄震：“通过私募基金把钱规范起来。私募基金支持小贷公司。以合伙企业的方式来积聚民间资本，而防止它落入非法集资或者非法吸收公众存款的刑事犯罪，避免民间借贷落入刑事犯罪的嫌疑。”）

4.关于民间借贷登记服务中心。

第十八条规定：“鄂尔多斯民间借贷登记服务中心是独立运作、自主经营、自负盈亏的

企业法人，按照章程实行企业化管理，以其全部财产承担民事责任，但不对民间借贷当事人承担保证责任。”（黄震：“政府部门受限较多，企业法人自主性较大。如何能够让中心既承担一定政府性的职能，又有较大的灵活性？需要巧妙处理，最终的选择是企业法人。”）第二十条规定：“民间借贷登记服务中心应当依法保护个人隐私和商业秘密，建立健全保密制度，采取有效措施，确保信息安全。民间借贷登记服务中心应当建立健全登记信息保密管理制度，建立信息查询内部分级管理制度，在信息收集、整理、保存和使用过程中确保登记信息不被泄露。公安、检察、法院、人民银行和银监部门因业务需要，可以通过法定程序进行信息查询。民间借贷登记服务中心的工作人员应严格遵守保密制度，不得擅自查询或越权查询该机构拥有的信息，不得泄露在业务工作中获悉的信息。”（它的义务重点在于对商业秘密和个人隐私的保密，以及提供相应服务的义务）

5.利率问题。

第九条规定：“民间借贷交易双方可以根据借贷双方实际情况和市场行情自行约定借款利率，但其借款利率超过中国人民银行规定的同期银行贷款基准利率的4倍部分不受法律保护。”（黄震：“这算是对利率市场化的一个认可了。）

第六，台湾地区的有关规定。

台湾《民法》（附12）对合会的规定有：

“第709-1条：称合会者，谓由会首邀集二人以上为会员，互约交付会款及标取合会金之契约。其仅由会首与会员为约定者，亦成立合会。前项合会金，系指会首及会员应交付之全部会款。会款得为金钱或其它代替物。（这是一种成员之间的借贷，是成员之间的资金互助，同时涉及了储蓄服务和信贷服务。）

第709-2条：会首及会员，以自然人为限。会首不得兼为同一合会之会员。无行为能力人及限制行为能力人不得为会首，亦不得参加其法定代理人为会首之合会。（现实有会首和会脚出现合一的情况，然为更好保护合会运作而避免合会成立后不久会首恶意倒会的发生，明定会首与会脚身份不得混同）

第709-3条：合会应订立会单，记载左列事项：一会首之姓名、住址及电话号码。二全体会员之姓名、住址及电话号码。三每一会份会款之种类及基本数额。四起会日期。五标会期日。六标会方法。七出标金额有约定其最高额或最低额之限制者，其约定。前项会单，应由会首及全体会员签名，记明年月日，由会首保存并制作缮本，签名后交每一会员各执一份。会员已交付首期会款者，虽未依前二项规定订立会单，其合会契约视为已成立。（合会

虽原生定立目的在于使用资金，即发生资金所有权的移转，但在合会契约成立后，会首与会员，及会员相互间并不随即发生物权变动之效果，而仅产生债权债务关系，会首负责组织管理事宜，会脚依约负交付会款之义务，得标会员具依其标息负交付加息会款之义务。易言之，合会契约仅生债法上之效力，而不直接导致物权行为，故属于债权契约，财产权不因合会契约之成立而生移转效果；会员有组成合会之合意并在会首的组织下即可成立合会）第709-4条：标会由会首主持，依约定之期日及方法为之。其场所由会首决定并应先期通知会员。会首因故不能主持标会时，由会首指定或到场会员推选之会员主持之。

第709-5条：首期合会金不经投标，由会首取得，其余各期由得标会员取得。

第709-6条：每期标会，每一会员仅得出标一次，以出标金额最高者为得标。最高金额相同者,以抽签定之。但另有约定者，依其约定。无人出标时，除另有约定外，以抽签定其得标人。每一会份限得标一次。

第709-7条：会员应于每期标会后三日内交付会款。会首应于前项期限内，代得标会员收取会款，连同自己之会款，于期满之翌日前交付得标会员。逾期未收取之会款，会首应代为给付。会首依前项规定收取会款，在未交付得标会员前，对其丧失、毁损，应负责任。但因可归责于得标会员之事由致丧失、毁损者，不在此限。会首依第二项规定代为给付后，得请求未给付之会员附加利息偿还之。

第709-8条：会首非经会员全体之同意，不得将其权利及义务移转于他人。会员非经会首及会员全体之同意，不得退会，亦不得将自己之会份转让于他人。（合会一般在特定的人群中依据亲缘和友人关系进行搭建，是具有强烈人合性的非法人团体。在合会中，会份的转让问题与合伙中的转让存有类似之处，即不经全体利害关系人的同意，会份不得转让。台湾地区的合会法典规定似有违法理，但细究无担保的合会的风险性显大于一般融资，为防止倒会，在此合会成员做细心考量，权衡债务人的偿付能力，应属必要。）

第709-9条：因会首破产、逃匿或有其它事由致合会不能继续进行时，会首及已得标会员应给付之各期会款，应于每届标会期日平均交付于未得标之会员。但另有约定者，依其约定。会首就已得标会员依前项规定应给付之各期会款，负连带责任。会首或已得标会员依第一项规定应平均交付于未得标会员之会款迟延给付，其迟付之数额已达两期之总额时，该未得标会员得请求其给付全部会款。第一项情形，得由未得标之会员共同推选一人或数人处理相关事宜。”

台湾民法（附12）中有关借贷和利率的规定有：

“第 203 条应付利息之债务，其利率未经约定，亦无法律可据者，周年利率为百分之

五。

第 204 条约定利率逾周年百分之十二者，经一年后，债务人得随时清偿原本。但须于一个月前预告债权人。

前项清偿之权利，不得以契约除去或限制之。

第 205 条约定利率，超过周年百分之二十者，债权人对于超过部分之利息，无请求权。

第 206 条债权人除前条限定之利息外，不得以折扣或其他方法，巧取利益。

第 207 条利息不得滚入原本再生利息。但当事人以书面约定，利息迟付逾一年后，经催告而不偿还时，债权人得将迟付之利息滚入原本者，依其约定。

前项规定，如商业上另有习惯者，不适用之。”

“第477条利息或其他报偿，应于契约所定期限支付之；未定期限者，应于借贷关系终止时支付之。但其借贷期限逾一年者，应于每年终支付之。

第480条金钱借贷之返还，除契约另有订定外，应依左列之规定：一以通用货币为借贷者，如于返还时已失其通用效力，应以返还时有通用效力之货币偿还之。二金钱借贷，约定折合通用货币计算者，不问借用人所受领货币价格之增减，均应以返还时有通用效力之货币偿还之。三金钱借贷，约定以特种货币为计算者，应以该特种货币，或按返还时、返还地之市价，以通用货币偿还之。

第481条以货物或有价证券折算金钱而为借贷者，纵有反对之约定，仍应以该货物或有价证券按照交付时交付地之市价所应有之价值，为其借贷金额。”

台湾《中华民国刑法》（附13）第 344 条规定了重利罪：“乘他人急迫、轻率或无经验贷以金钱或其他物品，而取得与原本显不相当之重利者，处一年以下有期徒刑、拘役或科或并科一千元以下罚金。”刑法第344条重利罪成立之要件为：（一）乘人急迫、轻率或无经验，贷以金钱或其他物品；（二）取得与原本显不相当之重利。在第一条件，系指明知他人出于急迫、轻率或无经验，而利用机会故为贷与，在第二条件，系指就原本利率、时期核算及参酌当地之经济状况，较之一般债务之利息，显有特殊之超额者而言（参见最高法院二十七年上字第五二Ｏ号判例要旨）。

第七，香港《放债人条例》（附14）的有关规定：

1.关于利率。

香港《放债人条例》第163章第24条过高利率的禁止：(1)任何人(不论是否放债人)以超过年息百分之六十的实际利率贷出款项或要约贷出款项，即属犯罪。(2)关于任何贷款的还款协议或关于任何贷款利息的付息协议，以及就该等协议或贷款而提供的保证，如其实际利率超逾第(1)款所指明的利率，则不得予以强制执行。(3)立法会可藉决议更改第(1)款所指明的利率∶ (由1999年第23号第3条修订)但关于任何贷款的还款协议或关于任何贷款利息的付息协议，如在更改有关利率之日属有效者，则于该协议生效时第(1)款所指明的利率，须继续适用。(4)任何人犯本条所订罪行─(a)一经循简易程序定罪，可处罚款$500000及监禁2年； (b)一经循公诉程序定罪，可处罚款$5000000及监禁10年。 (由1994年第82号第33条修订)(5)本条不适用于─(a)附表1第2部第12段所指明的贷款；或(b)(就该等贷款而言)作出该笔贷款的人。 (由1988年第69号第20条代替)

第163章第22条非法协议 (1)任何放债人订立的贷款协议如直接或间接规定以下事项，即属非法─ (a)支付复利；(b)禁止以分期方式偿还贷款；或 (c)以根据协议到期的款项有所拖欠为理由而提高利率或提高利息款额∶但任何该等协议可规定，如根据该协议须向放债人支付的款项，不论是本金或是利息，到期而有所拖欠，则除第Ⅳ部另有规定外，放债人有权就该笔款项收取单利，由拖欠日起计至该笔款项付清为止，其实际利率不得超逾在没有拖欠的情况下就该本金收取的实际利率，而为本条例的施行，如此收取的利息，不得视为是就贷款而收取的利息的一部分。 (2)尽管有第(1)款的规定，但审理任何上述协议是否合法的法庭，如信纳对不符合本条规定的任何上述协议作出不得强制执行的裁定，在所有情况下均不公平，则该法庭可发出命令，该协议可予强制执行，但范围以该法庭认为公平者为限，并受该法庭认为公平的修改或例外规定所规限。 (由1988年第69号第18条增补)

2.关于放债广告。

该法第163章第26条对放债广告的限制： (1)任何广告、通告、商业函件或其他同类文件，如非以展示任何其他姓名或名称所用的同样显著方式展示牌照内指明的放债人的姓名或名称，则放债人不得为其放债人业务而发出或刊登、或安排发出或刊登该广告、通告、商业函件或其他同类文件。 (由1988年第69号第22条修订) (2)由放债人或其代表发出或刊登的任何广告、通告、商业函件或其他同类文件，凡看来是表明放债人愿意作出任何贷款的利息条款或愿意作出某宗贷款的利息条款，则该广告、通告、商业函件或其他文件须按以下方式列明拟收取的利息─ (a)年息百分率，但须受第24(1)条的规限；及(b)表明方式须与其内所述其他事项的表明方式同样显著。(3)

放债人或任何其他人不得为放债人业务而发出或刊登、或安排发出或刊登没有清楚展示“Money Lender's Licence No.”字样并以该放债人的牌照号码紧随其后的广告。 (由1988年第69号第22条代替)(4)就第(1)款及第29(9)条而言，放债人牌照上所指明的放债人姓名或名称，须当作包括因法律而变更的该放债人姓名或名称，不论其牌照上是否指明该新姓名或名称。(由1988年第69号第22条增补)

3.关于放债人犯的罪行。

第163章第29条放债人犯的罪行 (1)任何人经营放债人业务而─ (a)没有牌照；或 (b)在其牌照内指明的处所以外的任何地方经营该业务；或 (c)不按照其牌照内所列条件经营该业务；或 (d)在其牌照被暂时吊销期间经营该业务，即属犯罪。 (2)任何人为申请牌照或牌照续期或为根据第33B条申请豁免而作出虚假或误导性陈述或提供虚假或误导性资料，即属犯罪。 (由1988年第69号第25条修订) (3)任何人如身为持牌人而没有根据第17(1)条就持牌人的变更事项作出通知，或在注册处处长根据第17(2)条要求他提供该等变更事项的资料后，没有提供该等资料或提供虚假或误导性资料，即属犯罪。 (4)任何放债人─ (a)没有遵照第18条就任何协议而拟备书面摘记或备忘录； (b)没有遵照第18(1)(a)条将该摘记或备忘录的一份副本给予借款人；或 (c)没有遵照第18(1)(b)条将书面撮要包括在该副本内或附于该副本，即属犯罪。 (5)任何放债人要求或接受以根据第34条订立的规例所禁止的任何形式提供的贷款保证，即属犯罪。 (6)任何放债人没有遵照借款人根据第19条以书面提出的要求，并无将任何文件的副本或结算书给予该借款人或该要求中指明的人，即属犯罪。 (6A) 任何放债人在与该结算书有关的协议持续期间，没有保留根据第19(1A)条给予他的第19(1)条所提述的结算书副本，即属犯罪。 (由1988年第69号第25条增补) (7)任何放债人没有将保证人根据第20(1)条有权获悉的资料给予该保证人，或没有将保证人已根据第20(2)条以书面通知要求获得的资料给予该保证人，即属犯罪。

(8)任何放债人发出或刊登、或安排发出或刊登违反第26(1)或(2)条的广告、通告、商业函件或其他同类文件，即属犯罪。 (由1988年第69号第25条修订) (8A) 除第(8B)款另有规定外，任何放债人或其他人发出或刊登、或安排发出或刊登违反第26(3)条的广告，即属犯罪。 (由1988年第69号第25条增补) (8B) 凡任何人被控根据第(8A)款所订与广告有关的罪行，该人如证明以下事项，即可作为免责辩护─ (a)他是经营发出或刊登广告、或安排发出或刊登广告的业务的； (b)他在通常业务运作中收到该份供发出或刊登的广告、或供安排发出或刊登的广告；及 (c)在他发出或刊登该广告、或安排发出或刊登该广告时，他有合理理由相信该广告清楚展示“Money Lender's Licence No.”字样并以有关放债人的

牌照号码紧随其后。 (由1988年第69号第25条增补)(9)任何放债人为其业务的任何目的，使用非其牌照内所指明的姓名或名称，即属犯罪。 (由1988年第69号第25条修订) (10)任何放债人或其合伙人、雇主、雇员、委托人或代理人，或任何代放债人行事或与放债人共谋的人，如作为或因为第27(3)条所提述的成本、费用或开支(印花税或相类税收除外)而征收、追讨或收受任何款项，或因促致、洽商或取得任何贷款，或因担保或保证该笔贷款的偿还，或由于与该等事务有关，或在进行该等事务之前，向借款人或拟借款人要求或收受任何酬金或报酬，即属犯罪。 (由1988年第69号第25条增补)

第163章第30条有欺诈成分的诱使罪以及妨碍罪 (1)任何人藉虚假、误导性或欺骗性陈述、申述或允诺，或藉不诚实地隐瞒重要事实，而欺诈地诱使或企图诱使─ (a)任何放债人贷出款项予任何人或同意借入款项或将借入款项的借款条款； (b)任何人向放债人借款或同意贷出款项或将贷出款项的贷款条款，即属犯罪。 (2)任何人─ (a)故意妨碍获授权的人根据第28条执行其职能；或 (b)无合理因由而没有给予获授权的人在执行上述职能时所要求给予的协助或资料，即属犯罪。 (由1988年第69号第26条代替) (3)为施行第(2)款，“获授权的人”(authorized person) 指─ (a)注册处处长或获注册处处长根据第28条以书面授权的任何其他人；或 (b)警司级或以上的警务人员，或获警司级或以上的警务人员根据第28条以书面授权的任何其他警务人员。 (由1988年第69号第26条增补)

第163章第30A条与牌照法庭有关的罪行任何人─ (a)拒绝遵照或没有遵照牌照法庭所作出的任何合法命令、规定或指示；或 (b)扰乱或以其他方法干扰牌照法庭的法律程序，即属犯罪。(由1988年第69号第27条增补) 第163章第32条罚则及取消资格 (1)任何人犯本条例所订的罪行─ (a)如属第29条所订的罪行，可处罚款$100000及监禁2年； (b)如属任何其他罪行，且没有为该罪行订定罚则者，则可处罚款$10000及监禁6个月。(2)凡任何人犯本条例所订的罪行而被定罪，裁判官可命令取消该人持有牌照的资格，以不超逾5年为限，由该命令中指明的定罪日期起计。 (3)为施行本条例，根据第(2)款作出的命令所针对的人所持有的牌照，须由作出该命令的日期起失效。

第八，《纽约银行法》中对放贷人的牌照管制的规定。

N.Y. Banking Law

Chapter 2. Of the Consolidated Laws

Article IX. Licensed Lenders

§ 340. Doing business without license prohibited

No person or other entity shall engage in the business of making loans in the principal amount of twenty-five thousand dollars or less for any loan to an individual for personal, family, household, or investment purposes and in a principal amount of fifty thousand dollars or less for business and commercial loans, and charge, contract for, or receive a greater rate of interest than the lender would be permitted by law to charge if he were not a licensee hereunder except as authorized by this article and without first obtaining a license from the superintendent.

For the purposes of this section, a person or entity shall be considered as engaging in the business of making loans in New York, and subject to the licensing and other requirements of this article, if it solicits loans in the amounts prescribed by this section within this state and, in connection with such solicitation, makes loans to individuals then resident in this state, except that no person or entity shall be considered as engaging in the business of making loans in this state on the basis of isolated, incidental or occasional transactions which otherwise meet the requirements of this section.

Nothing in this article shall apply to licensed collateral loan brokers.

§ 341. Application for license; fees; capital requirements

1. (a) As used in this article, the term master license shall mean an original license granted to a person or entity.

(b) As used in this article, the term supplemental license shall mean the license granted to a person or entity having a master license for additional licensed locations.

2. An application for a master license shall be in writing, under oath, and in the form prescribed by the superintendent and shall contain such information as the superintendent may require by regulations. The application shall set forth all of the locations at which the applicant seeks to conduct business hereunder. At the time of making the application for a master license, the applicant shall pay to the superintendent a fee as prescribed pursuant to section eighteen-a of this chapter for each proposed location for investigating the application.

3. In addition to the investigation fee and annual license fee every licensee hereunder shall pay to the superintendent the sums provided to be paid under the provisions of section seventeen of the banking law.

4. In connection with an application for a master license, the applicant shall submit an affidavit of financial solvency noting such capitalization requirements and access to such credit as may be prescribed by the regulations of the superintendent.

5. The applicant shall also prove, in form satisfactory to the superintendent, that the applicant has available for the operation of such business at the location or locations specified in the application liquid assets of at least fifty thousand dollars. This amount shall be maintained for the period within which the licensee makes loans in the amounts prescribed in section three hundred forty of this article at such location.

6. If a person or entity holding a master license seeks to open another location for the conduct of activities licensable under this article, the licensee shall first submit written notification of this fact to the superintendent. The notification shall contain the address of the new location and the master license number. An investigation fee as prescribed pursuant to section eighteen-a of this chapter shall be paid for each additional location. Upon receipt of the notification and fees, the superintendent shall issue a temporary supplemental license, valid for a period not exceeding thirty days, pending the final approval of the new location. The superintendent, in his or her sole discretion, may extend the validity of the temporary supplemental license for additional thirty day periods pending investigation, but such extension shall not exceed a total of sixty days. The temporary supplemental license shall, upon written approval by the superintendent, become permanent after thirty days of issuance, or after the expiration of any extension granted by the superintendent, unless the superintendent finds that the opening of the new location by the licensee is not in the public interest, in which case, the superintendent shall send a written denial to the licensee. Upon receipt of such written denial, the temporary supplemental license issued to the licensee shall become void and the licensee shall immediately cease all activity licensable under this article at the location set forth on such license. The failure of the superintendent to give written approval or denial of the permanence of the temporary supplemental license prior to expiration of the initial thirty day period or any extension thereof shall not be deemed to constitute the approval of a permanent supplemental license.

§ 342. Conditions precedent to issuing license; procedure where application denied

Upon the filing of such application and the payment of such fees, if the superintendent shall find that the financial responsibility, experience, character, and general fitness of the applicant, and of the members thereof if the applicant be a partnership or association, and of the officers and directors thereof if the applicant be a corporation, are such as to command the confidence of the community and to warrant belief that the business will be operated honestly, fairly, and efficiently within the purposes of this article, and if the superintendent shall find that the applicant has available for the operation of such business at each specified location liquid assets of at least fifty thousand dollars, the superintendent shall thereupon execute a master license, and if applicable one or more supplemental licenses, to make loans in accordance with the provisions of this article at the location or locations specified in the said application. The superintendent shall transmit one copy of such license or licenses to the applicant and file the same in the office of the department. Each such license shall remain in full force and effect until it is surrendered by the licensee or revoked or suspended as hereinafter provided; if the superintendent shall not so find, a master license shall not be issued and the superintendent shall notify the applicant of the denial. If an application is denied or withdrawn the

superintendent shall return to the applicant the sum paid by the applicant as a license fee, retaining the investigation fee to cover the costs of investigating the application. The superintendent shall approve or deny every application for a master license hereunder within ninety days from the filing thereof with the said fees.

§ 343. License provisions; separate license for each place of business; change of location

1. A license shall state the address at which the business is to be conducted and shall state fully the name of the licensee, and if the licensee is a partnership or association, the names of the members thereof, and if a corporation, the date and place of its incorporation. A master license shall be kept conspicuously posted in the principal place of business of the licensee and a supplemental license shall be conspicuously posted at the location identified in the license. No master or supplemental license shall be transferable or assignable.

2. A separate license shall be required for each location at which a licensee makes loans under the provisions of this article. The superintendent may issue more than one license to the same licensee. For each new license, the licensee shall comply with all the requirements for obtaining a license as stated in this article.

3. (a) A licensee may change the location of a licensed lender business by giving written notice to the superintendent at least thirty days prior to such change. The licensee shall pay to the superintendent a fee as prescribed pursuant to section eighteen-a of this chapter for each change of location and shall provide any information which may be required regarding the change of location.

(b) The superintendent shall, if satisfied that there is no reasonable objection to such change of location and upon the surrender of the license for the location which is being changed, issue a license containing the information required by subdivision one of this section. If the superintendent shall not be satisfied that such change is in accordance with the purposes of this article, the superintendent shall refuse such change of location and notify the licensee of the determination.

[§ 343-a. Repealed by L.1990, c. 22, § 1, eff. Jan. 1, 1991]

§ 344. Issuance of license upon acquisition of business of licensed lender

1. Prior to any acquisition, by merger, consolidation, purchase of assets or otherwise, except by purchase of stock, of the assets or business, or a substantial part thereof, of a licensee under this article, the person desirous of continuing to maintain and operate any place of business theretofore maintained and operated by such licensee and each person who controls such person shall file with the superintendent, for all such places of business, one application, in such form and containing such information, including the information required under section three hundred forty-one of this article, as the superintendent may require. At the time of making such application, the applicants shall pay to the superintendent an investigation fee, as

prescribed pursuant to section eighteen-a of this chapter if the person desirous of continuing to maintain and operate such places of business is already licensed under this article, or, if such person is not so licensed, an investigation fee as prescribed pursuant to section eighteen-a of this chapter. If such person is licensed, the superintendent shall amend the license accordingly within thirty days if it is found that the acquisition is in accordance with the purposes of this article. If such person is not licensed, the superintendent shall determine whether the financial responsibility, experience, character, and general fitness of the applicants, and of the members thereof if any applicant be a partnership or association, and of the officers, directors and controlling stockholders thereof if any applicant be a corporation, are such as to command the confidence of the community and to warrant belief that the business will be operated honestly, fairly, and efficiently within the purpose of this article and the superintendent shall approve or deny such application within ninety days of the filing thereof. If the superintendent disapproves such application, or, if no such application has been made, the license for each such place of business shall become null and void and the applicants or licensee, whoever has possession of each such license, shall forthwith surrender the license theretofore in effect to the superintendent. If the superintendent approves such application, the person being acquired shall surrender to the superintendent the license theretofore in effect for each such place of business and the superintendent shall issue and transmit one copy of a new license to maintain and operate each such place of business to the person desirous of continuing to maintain and operate such place of business and file another copy in the department.

As used in this subdivision one, (a) the term “person” includes an individual, par tnership, corporation, association or any other organization and (b) the term “control” means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a person, whether by means of the ownership of the voting stock or equity interests of such person or of one or more persons controlling such persons, by means of a contractual arrangement, or otherwise. Control shall be presumed to exist if any person directly or indirectly owns, controls or holds with the power to vote ten per centum or more of the voting stock or equity interests of the person desirous of continuing to maintain and operate a licensee's place of business or of any entity which directly or indirectly controls such person. The superintendent may, upon the application of a licensee or any such person or entity, determine whether or not the ownership, control or holding of such voting stock or equity interests constitutes or would constitute control for purposes of this subdivision.

2. The transfer by operation of law to a legal representative, as hereinafter defined, of the assets or business of a licensee under this article, or a substantial part thereof, shall not, to the extent hereinafter provided, be deemed an acquisition within the meaning of this section. Such legal representative, if duly qualified to act in this state, may continue to maintain and operate any place of business theretofore maintained and operated by such licensee, subject to all the provisions of this chapter including the payment of license fees, for a period of not more than six months from the date of his qualification as legal representative and for such additional period of time as the superintendent may prescribe in writing. During such period, the legal representative shall be deemed a licensee under this article. The appointment and qualification of a successor to the legal representative shall not, without the approval of the superintendent,

operate to extend such period.

Each such legal representative shall promptly following his or her appointment file with the superintendent a certificate or duly certified copy of an order of the court to evidence his authority to acquire the assets of the licensee and to maintain and operate the business thereof. If a legal representative desires to continue to maintain and operate any place of business theretofore maintained and operated by the licensee he or she shall, prior to the expiration of such six month period or any extension thereof prescribed by the superintendent, file an application pursuant to this section and comply with all of the provisions of this chapter. The investigation fee payable upon filing such application shall be as prescribed pursuant to section eighteen-a of this chapter.

The term “legal representative,” for the purposes of this section, shall mean one duly appointed by a court of competent jurisdiction as an executor, administrator, trustee, committee, conservator or receiver, including one who succeeds a legal representative and one acting in an ancillary capacity thereto in accordance with the provisions of such court appointment.

If any provision of this section, or the application of such provision to any individual, company, corporation or circumstance, shall be held invalid, the remainder of this section, and the application thereof to anyone other than the one to which it is held invalid, shall not be affected thereby.

§ 345. Application for acquisition of control of licensed lender by purchase of stock

1. Prior to the acquisition of control of a licensee under this article by means of the acquisition of the capital stock or equity interests in such licensee or in any person who directly or indirectly controls such licensee, the person desirous of acquiring such capital stock or other equity interests shall make written application to the superintendent. Such application shall be in such form and shall contain such information, including the information required under section three hundred forty-one of this article, as the superintendent may require and such applicant, at the time of making such application if not licensed, shall pay to the superintendent an investigation fee as prescribed pursuant to section eighteen-a of this chapter. If such licensee is licensed, upon payment of an investigation fee as prescribed pursuant to section eighteen-a of this chapter, the superintendent shall approve the acquisition if it is found that such acquisition is in accordance with the purposes of this article. If such person is not licensed, the superintendent shall determine whether the financial responsibility, experience, character, and general fitness of the applicant, and of the members thereof if the applicant be a partnership or association, and of the officers, directors and controlling stockholders thereof if the applicant be a corporation, are such as to command the confidence of the community and to warrant belief that the business will be operated honestly, fairly, and efficiently within the purpose of this article. Unless the superintendent shall have denied such application in writing within ninety days of the filing thereof, such application shall be deemed approved. If no such application has been made, the license for each place of business

maintained and operated by the licensee shall, at the discretion of the superintendent, become null and void and each such license shall be surrendered to the superintendent. In addition, the superintendent may, in a proceeding after notice and a hearing, require any person who has failed to make application pursuant to this subdivision to pay the people of this state a penalty in an amount as determined pursuant to section forty-four of this chapter for each day of said violation.

As used in this subdivision, (a) the term “person” includes an individual, partnership, corporation, association or any other organization and (b) the term “control” means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a person, whether by means of the ownership of the voting stock or equity interests of such person or of one or more persons controlling such person, by means of a contractual arrangement, or otherwise. Control shall be presumed to exist if any person directly or indirectly owns, controls or holds with the power to vote ten per centum or more of the voting stock or equity interests of the person desirous of continuing to maintain and operate a licensee's place of business or of any entity which directly or indirectly controls such person. The superintendent may, upon the application of a licensee or any such person or entity, determine whether or not the ownership, control or holding of such voting stock or equity interests constitutes or would constitute control for purposes of this subdivision.

2. For a period of six months from the date of qualification thereof and for such additional period of time as the superintendent may prescribe in writing, the provisions of subdivision one of this section shall not apply to a transfer of control by operation of law to the legal representative, as hereinafter defined, of one who has control of a licensee. Thereafter, such legal representative shall comply with the provisions of subdivision one of this section. The provisions of subdivision one of this section shall be applicable to an application made under such section by a legal representative.

The term “legal representative,” for the purposes of this section, shall mean one duly appointed by a court of competent jurisdiction to act as executor, administrator, trustee, committee, conservator or receiver, including one who succeeds a legal representative and one acting in an ancillary capacity thereto in accordance with the provisions of such court appointment.

If any provision of this section, or the application of such provision to any individual, company, corporation or circumstance, shall be held invalid, the remainder of this section, and the application thereof to anyone other than one to which it is held invalid, shall not be affected thereby.

[§ 346. Repealed by L.2006, c. 109, pt. D-1, § 6, eff. June 23, 2006, deemed eff. May 11, 2006]

[§ 346-a. Renumbered as Banking Law § 344]

[§ 346-b. Renumbered as Banking Law § 345]

§ 347. Grounds for revocation or suspension of license; procedure

The superintendent may suspend or revoke any license issued hereunder if the superintendent shall find that:

(a) The licensee has failed to pay any sum of money lawfully demanded by the superintendent or to comply with any demand, ruling, or requirement of the superintendent;

(b) The licensee has violated any provisions of this article, the act of congress entitled “Truth in Lending Act” [FN1] and the regulations thereunder, as such act and regulations may from time to time be amended, or of any rule or regulation lawfully made by the superintendent;

(c) Any fact or condition exists which, if it had existed at the time of the original application for such license, clearly would have warranted the superintendent in refusing originally to issue such license;

(d) The licensee has engaged in the business of a sales finance company and has done or failed to do any act, except the failure to pay the fees required, which would be grounds for the suspension or revocation of its license pursuant to section four hundred ninety-five of this chapter were it required to obtain such a license.

The superintendent may on good cause shown, without notice or hearing, suspend any license for a period not exceeding thirty days, pending investigation.

The superintendent may revoke or suspend only the particular license with respect to which grounds for revocation or suspension may occur or exist, or, if the superintendent shall find that such grounds for revocation or suspension are of general application to all offices, or to more than one office, operated by such licensee, the superintendent shall revoke or suspend all of the licenses issued to such licensee or such number of licenses as such grounds apply to, as the case may be.

Any licensee may surrender any license by delivering to the superintendent written notice that the licensee thereby surrenders such license, but such surrender shall not affect such licensee's civil or criminal liability for acts committed prior to such surrender.

No revocation or suspension or surrender of any license shall impair or affect the obligation of any pre-existing lawful contract between the licensee and any borrower.

Every license issued hereunder shall remain in force and effect until it shall have been surrendered, revoked, or suspended in accordance with the provisions of this article, but the superintendent shall have authority to reinstate suspended licenses or to issue new licenses to a licensee whose license or licenses shall have been revoked if no fact or condition then exists which clearly would have warranted the superintendent in refusing originally to issue such

license under this article.

Whenever the superintendent shall revoke or suspend a license issued pursuant to this article, the superintendent shall execute a written order to that effect. The superintendent shall file one copy of such order in the office of the department and serve a copy upon the licensee, which order may be reviewed in the manner provided by article seventy-eight of the civil practice law and rules. [FN2] Such special proceeding for review as authorized by this section must be commenced within thirty days from the date of such order of suspension or revocation.

[FN1]15 USCA § 1601 et seq.

[FN2]CPLR § 7801 et seq.

§ 348. Superintendent authorized to examine

For the purpose of discovering violations of this article or securing information lawfully required hereunder, the superintendent may at any time, and as often as may be determined, either personally or by a person duly designated by the superintendent, investigate the loans and business and examine the books, accounts, records, and files used therein of every licensee. For that purpose the superintendent and duly designated representatives shall have free access to the offices and place of business, books, accounts, papers, records, files, safes and vaults of all such licensees. The superintendent shall have authority to require the attendance of and to examine under oath all persons whomsoever whose testimony may be required relative to such loans or such business.

§ 349. Licensee's books and records; reports

The licensee shall keep and use in its business such books, accounts, and records as will enable the superintendent to determine whether such licensee is complying with the provisions of this article and with the rules and regulations lawfully made by the superintendent hereunder. Every licensee shall preserve such books, accounts, and records, including cards used in the card system, if any, for at least two years after making the final entry on any loan recorded therein. Preservation of photographic reproduction thereof or records in photographic form, including an optical disk storage system and the use of electronic data processing equipment that provides comparable records to those otherwise required and which are available for examination upon request shall constitute compliance with the requirements of this section.

Each licensee shall annually on or before the first day of April file a report with the superintendent giving such information as the superintendent may require concerning the business and operations during the preceding calendar year of each licensed place of business conducted by such licensee within the state under authority of this article. Such report shall be subscribed and affirmed as true by the licensee under the penalties of perjury and shall be in the form prescribed by the superintendent who shall make and publish annually a consolidated