2024/9/2 凌晨12:25 Criminal Law of the People's Republic of China Where a social security fund management institution, a housing provident fund management institution or any other public fund management institution, or an insurance company, an insurance asset management company, or a securities investment fund management company uses funds in violation of the relevant state regulations, the directly responsible persons in charge and other directly responsible persons shall be punished in accordance with the provisions in the preceding paragraph. Article 186 An employee of a bank or any other financial institution who grants loans in violation of the relevant state regulations, where the amount involved is large or heavy losses are caused, shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody, with a fine of not less than RMB 10,000 yuan but not more than RMB 100,000 yuan. Where the amount involved is especially large or extremely heavy losses are caused, the offender shall be sentenced to fixed-term imprisonment of not less than 5 years, with a fine of not less than RMB 20,000 yuan but not more than RMB 200,000 yuan. An employee of a bank or any other financial institution who grants loans to his connections in violation of the relevant state regulations shall be given a heavier punishment in accordance with the provisions in the preceding paragraph. An entity committing a crime as prescribed in the preceding two paragraphs 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 two paragraphs. The connections mentioned above shall be determined in accordance with the Law of the People's Republic of China on Commercial Banks and the relevant financial regulations. Article 187 An employee of a bank or any other financial institution who absorbs funds from its customers without entering these funds into the corresponding account book of the bank or this financial institution, where the amount involved is large or heavy losses are caused, shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody, with a fine of not less than RMB 20,000 yuan but not more than RMB 200,000 yuan. Where the amount involved is especially large or extremely heavy losses are caused, the offender shall be sentenced to fixed-term imprisonment of not less than 5 years, with a fine of not less than RMB 50,000 yuan but not more than RMB 500,000 yuan. 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 188 An employee of a bank or any other financial institution who, in violation of the relevant regulations, issues to others letters of credit or other letters of guarantee, negotiable instruments, certificates of deposits, or certificates of financial standing, where the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody. Where the circumstances are especially serious, the offender shall be sentenced to fixedterm imprisonment of not less than 5 years. 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 en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_10.htm 8/17