Legal basis: methods for reporting balance of payments statistics.
Article 6 The statistical declaration of balance of payments shall be based on the principle of the declaration of trade subjects, and the methods of indirect declaration and direct declaration, single declaration and regular declaration shall be adopted.
Article 7 China residents and non-China residents who have economic transactions in China shall timely, accurately and completely declare the balance of payments information in accordance with the regulations.
Article 8 Where domestic residents conduct transactions with overseas residents through domestic financial institutions, they shall report the transaction contents to the State Administration of Foreign Exchange or its branches through domestic financial institutions.
Article 9 Domestic institutions providing services such as registration, settlement and custody, and dealers engaging in overseas securities, futures and options trading on their own account or on behalf of their clients shall report their overseas transactions and corresponding income, expenses and dividends to the State Administration of Foreign Exchange or its branches.