2024/9/2 凌晨12:25 Criminal Law of the People's Republic of China imprisonment of not less than 3 years but not more than 7 years, with a fine of not less than the amount of but not more than five times the illegal gains. An entity committing a crime as prescribed in the preceding paragraph shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody. Article 175a Whoever obtains a loan, an acceptance of a negotiable instrument, a letter of credit, or a letter of guarantee, etc., from a bank or any other financial institution by deceptive means, thereby causing heavy losses to the bank or this financial institution, shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody, and concurrently, a fine, or shall be sentenced to a fine only. Where extremely heavy losses are caused to the bank or this financial institution or there are other especially serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years, and concurrently, a fine. An entity committing a crime as prescribed in the preceding paragraph shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be punished in accordance with the provisions in the preceding paragraph. Article 176 Whoever illegally absorbs savings from the public or does so in a disguised form, thereby disrupting the financial order, shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody, and concurrently, a fine, or shall be sentenced to a fine only. Where the amount involved is large or there are other serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 10 years, and concurrently, a fine. Where the amount involved is especially large or there are other especially serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than 10 years, and concurrently, a fine. An entity committing a crime as prescribed in the preceding paragraph shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be punished in accordance with the provisions in the preceding paragraph. Whoever commits an act as prescribed in the preceding two paragraphs but proactively returns the illegally obtained savings or makes compensation to mitigate the damage before being prosecuted may be given a lighter or mitigated punishment. Article 177 Whoever forges or alters a financial document or instrument under any of the following circumstances shall be sentenced to fixed-term imprisonment of not more than 5 years or shortterm custody, and concurrently, a fine of not less than RMB 20,000 yuan but not more than RMB 200,000 yuan, or shall be sentenced to a fine on the said scale only. Where the circumstances are serious, the offender shall be sentenced to fixed-term imprisonment of not less than 5 years but not more than 10 years, with a fine of not less than RMB 50,000 yuan but not more than RMB 500,000 yuan. Where the circumstances are especially serious, the offender shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, with a fine of not less than RMB 50,000 yuan but not more than RMB 500,000 yuan or confiscation of property: (1) forging or altering a bill of exchange, promissory note or cheque; en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_10.htm 3/17