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基金管理公司年度报告内容与格式准则          【字体:
 

基金管理公司年度报告内容与格式准则

作者:佚名    文章来源:不详    点击数:    更新时间:2008-5-18     


rectors of the Company undertakes that there are no false statement, misleading information or gross omission, guarantees the authenticity, accuracy and integrity of the contents of the annual report, and assumes the related separate and joint liabilities."
公司如果在报告期变更会计师事务所的,应做出如下重要提示:
In case the Company changes accounting firm during the report period, it shall give the following important notes:
“公司经×年×月××会议批准,聘任××会计师事务所担任本公司年度财务报表审计机构,解聘原审计机构××会计师事务所,有关的具体说明请见本报告<其他重要事项>部分”。
"Upon the approval of the meeting held on (date), the Company decided to hire XX Accounting Firm as the auditing organ to audit the annual financial statements of the Company and dismiss the preceding auditing organ , XXAccounting Firm. See the part of Other Important Issues in this Report for detailed explanation."
如果执行审计的会计师事务所对公司出具了无保留意见的审计报告,应明确说明:“××会计师事务所为本公司出具了无保留意见的审计报告”。
In case the accounting firm conducting the auditing work issues an auditing report with clean opinions, it is shall expressly state that: "XX Accounting Firm has issued an auditing report with clean opinions for this Company."
如果执行审计的会计师事务所对公司出具了有解释性说明、保留意见、无法表示意见或否定意见的审计报告,重要提示中应增加以下陈述:
In case the accounting firm conducting the auditing work issues an auditing report with explanatory statements, reserved opinions, inexpressible opinions or negative opinions, the following statement shall be added to the important notes:
“××会计师事务所为本公司出具了有解释性说明(或保留意见、无法表示意见、否定意见)的审计报告,本公司董事会、监事会对相关事项亦有详细说明,请注意阅读”。
"XX Accounting Firm has issued an auditing report with explanatory statements (reserved opinions, inexpressible opinions or negative opinions), the board of directors and the board of supervisors of the Company also have presented detailed descriptions about the related item which the investors shall pay special attention to."
第十五条 年度报告目录应标明各章、节的标题及其对应的页码。
Article 15 The titles of all chapters and sections and the corresponding page numbers thereof shall be clearly indicated in the table of contents in the annual report.
第二节 公司概况
Section 2 General Information about the Company
第十六条 公司应披露如下简介:
Article 16 The Company shall disclose the following brief information:
(一) 公司的法定中、英文名称及缩写;
(1) the Company's registered Chinese and English names and the abbreviations thereof;
(二) 法定代表人、总经理(或总裁);
(2) the Company's legal representative and general manager (or president);
(三) 经营范围、注册资本;
(3) the Company's business scope and registered capital;
(四) 公司注册地址,公司办公地址及其邮政编码,公司国际互联网网址、电子信箱;
(4) the Company's registered address, business address, postal code, internet website and e-mail address; and
(五) 公司指定负责年度报告编制和报送工作的专门经办人员的姓名、职务、联系地址、电话、传真、电子信箱。
(5) the name, post, mail address, telephone number, fax and e-mail address of the special personnel appointed by the Company to be in charge of the preparation and filing of annual report.
第十七条 公司应简介其历史沿革,主要包括以前年度经历的改制重组、增资扩股等情况。
Article 17 The Company shall present a brief introduction to its history, mainly including the previous restructuring, capital and share increase, etc.
第十八条 公司应采用图、列表或其他有效形式,简要介绍其组织机构,包括公司总部的主要职能部门、分公司、子公司等,应披露分公司和子公司的地址、设立时间、注册资本(或营运资金)、负责人、联系电话等。
Article 18 The Company shall list or other effective forms, give brief introduction to its institutional framework in the form of chart, including the major functional departments of the headquarters of the Company and its branch companies and subsidiary companies, etc., and disclose the address, date of establishment, registered capital (working capital), person in charge and telephone number of each branch company and subsidiary company.
第十九条 公司应简要介绍管理基金的情况,包括管理基金的只数,管理基金的种类,并按类列示所管理基金的名称、基金成立日期、托管银行的名称、托管费率、代销渠道和概况等。
Article 19 The Company shall present a brief introduction to its management funds, including the number and category of the management funds, and list the name, date of establishment, name of the trustee bank, trustee fee, channels for sales on a commission basis and general situation of each fund.
各类基金的列示顺序按基金成立日期由先到后排列。
Funds shall be listed in sequence of their time of establishment.
第二十条 如果公司有直销机构,则公司应披露直销机构数量和分布情况。
Article 20 In case there are any direct selling institutions under the Company, the Company shall disclose the number and distribution situation of such institutions.
第二十一条 公司应简介其员工的有关情况,主要包括:员工人数、专业结构、年龄分布、受教育程度等。
Article 21 The Company shall present a brief introduction to the related information about its employees, mainly including the number of employees, specialty structure, distribution of age and education degree, etc.
第二十二条 公司应披露其聘任的会计师事务所的相关信息。
Article 22 The Company shall disclose related information about the accounting firm hired to undertake the auditing work.
第三节 财务数据和业务数据摘要
Section 3 Summary of Financial Data and Business Data
第二十三条 公司应采用数据列表方式,提供主要会计数据的本年数、年初(上年)数和增减百分比。
Article 23 The Company shall present the major accounting data of the current year in tabular form, that at the beginning of year (the last year) and the percentage increase or decrease.
第二十四条 公司应采用数据列表方式,提供如下财务状况指标的期末数、期初数和增减百分比:资产负债率、净资产负债率、流动比率。
Article 24 The Company shall present the ending balance, beginning balance and percentage increase or decrease of the following financial status indicators: asset-liability ratio, net asset-liability ratio and liquidity ratio in tabular form.
第二十五条 公司应采用数据列表方式,提供如下经营成果指标的上期数、本期数和增减百分比:净资产收益率、总资产收益率、营业费用率。
Article 25 The Company shall present the data of the previous period, that of the current period and the percentage increase or decrease of the following business performance indicators: rate of return on net assets, rate of return on total assets and business expense ratio in tabular form.
第二十六条 公司计算各项比率时,要扣除基金交易代收(代付)款项对资产、负债的影响。
Article 26 The Company shall deduct the impacts of money collected or paid for another in fund transactions on assets and liabilities when calculating various kinds of ratios.
公司因会计政策、重大会计差错更正追溯调整以前年度会计数据的,应披露其累计影响金额,在披露“主要会计数据和财务指标”的期初数和上年数时应同时披露调整前后的数据。
If it retroactively adjusts the accounting data of previous years due to its accounting policies or the correction of big accounting errors, the Company shall disclose the accumulative amount affected, and, when disclosing the "major accounting data and financial indicators" of the beginning of the reporting period and the last year, disclose the data both before and after the adjustment.
第二十七条 公司应披露报告期发生的关联交易。
Article 27 The Company shall present brief disclosure of related transactions happened during the reporting period.
关联方同公司进行交易的,应当披露关联交易的类型、交易金额、定价政策等。关联方包括:
As regards transactions between the Company and the related parties, it is required to disclose the type of such transactions, amount involved and pricing policy, etc. Related parties include:
(一) 实质上有能力控制公司或公司管理的基金或对公司或基金运作施加重大影响的各方,如公司的控股股东、基金的托管人等;
(1) parties who are actually capable of controlling the Company or funds under the management of the Company or parties exerting great influence upon the Company or the operation of funds, like controlling shareholders of the Company and trustees of funds, etc.; and
(二) 公司管理的基金实质上有能力控制或对其运作施加重大影响的各方,如被基金投资的上市公司等。
(2) parties who are actually capable of controlling the funds under the management of the Company or exerting great influence upon the operation of such funds, like listed companies with investment from such funds, etc.
第四节 实收资本变动及股东情况
Section 4 Changes in Paid-in Capital and Information about Shareholders
第二十八条 公司应逐项报告本期股东权益变动情况,并说明变化原因。
Article 28 The Company shall, item by item, report changes in shareholder's equity of the current period, and specify reasons for such changes.
公司应详细披露实收资本在报告期的变动情况,包括增资扩股、股权转让、实施股权激励计划或其他原因引起实收资本总数及结构变动等,应披露相应的批准文号、作价依据、投资者投入或重组置换资产的概要描述等。
The Company shall disclose changes in paid-in capital during the reporting period in details, including changes in the total amount of paid-in capital and capital structure due to capital or share increase, equity transfer, the implementation of equity incentive plan or other reasons, and disclose the corresponding registered number of approval, price-fixing basis and summary descriptions on the input, restructuring and replacement of assets by investors, etc.
第二十九条 股东变化情况。如果报告期公司的股东发生了变化,应披露新旧股东名称、变化日期、变化原因等。
Article 29 As regards any changes in shareholders during the reporting period, the Company shall disclose the names of old and new shareholders, date of change and reasons for such changes, etc.
第三十条 公司应披露如下股东情况:
Article 30 The Company shall make disclosure of the following information about its shareholders:
(一) 报告期末股东总数;
(1) the total number of shareholders by the end of the reporting period;
(二) 股东的名称、出资金额及百分比、年度内持有股份变动的情况、所持股份的质押或冻结情况。如股东之间存在关联关系,应予以说明;
(2) shareholders' name, amount and proportion of investment, changes in their stocks in the year, whether their stocks have been mortgaged or frozen, and relationships among shareholders (if any); and
(三) 对前五名法人股东,应详细介绍股东单位的法定代表人、总经理、成立日期、主营业务、注册资本等情况。
(3) the legal representative, general manager, date of establishment, principal business, registered capital and other related information about the top five legal person shareholders.
第五节 董事、监事和高级管理人员
Section 5 Directors, Supervisors and Senior Managers
第三十一条 应披露现任董事、监事、高级管理人员的姓名、任期起始日期、简要工作经历、以及在本公司以外所担任的职务,独立董事也应披露上述事项。
Article 31 The Company shall disclose the names of directors, supervisors and senior managers, the start date and end date of their term of office, brief introduction to their work experiences and posts occupied by them outside the Company.
高级管理人员包括公司的董事长、总经理、副总经理、督察长以及实际履行上述职务的其他人员。
The Company shall do the same about independent directors. Senior managers shall include the chairman of the board of directors, general managers, deputy general managers, the chief supervisor

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