例2 

Financial institutions with foreign capital mentioned in these Regulations refer to the following financial institutions that are established and operate in China upon approval in accordance with the relevant laws and regulations of the People’s Republic of China: 

(1) subsidiary banks incorporated by foreign capital whose head offices are in China (hereinafter referred to as foreign banks); 

(2) branches of foreign bank in China (hereinafter referred to as foreign bank branches); 

(3) banks incorporated jointly by foreign and Chinese financial institutions (hereinafter referred to as equity joint-venture banks); 

(4) finance companies incorporated by foreign capital whose head offices are in China (hereinafter referred to as foreign finance companies); and 

(5) finance companies incorporated jointly by foreign and Chinese financial institutions (hereinafter referred to as equity joint-venture finance companies). 

注释： 

(1) financial institution：金融机构 

(2) subsidiary banks incorporated by foreign capital whose head offices are in China：总行在中国境内的外国资本银行。在中译英时，这里的“外国资本银行”，应理解成“外资银行的子银行”，英文为subsidiary banks，而不能简单地译成foreign banks，因为很少有一家外国银行把自己的总部搬到国外，但在境外设立子银行、子公司是经常的。 

(3) hereinafter referred to as foreign banks：以下简称外资银行。 

(4) hereinafter referred to as foreign bank branches：以下简称外资银行分行。 

(5) finance company：财务公司，这里应理解为金融公司，是指在商业银行以外的专门从事抵押放款业务的金融企业。如果中文为会计事务所，则要译成：accounting firm 

(6) hereinafter referred to as foreign finance companies：以下简称外资财务公司 

(7) hereinafter referred to as equity joint-venture finance companies：以下简称合资财务公司 

参考译文： 

本条例所称外资金融机构，是指依照中华人民共和国有关法律、法规的规定，经批准在中国境内设立和营业的下列金融机构： 

（一）总行在中国境内的外国资本银行（以下简称外资银行） 

（二）外国银行在中国境内的分行（以下简称外资银行分行） 

（三）外国的金融机构同中国的金融机构在中国境内合资经营的银行（以下简称合资银行） 

（四）总公司在中国境内的外国资本的财务公司（以下简称外资财务公司） 

（五）外国的金融机构同中国的金融机构在中国境内合资经营的财务公司（以下简称合资财务公司）