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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     


期发生的重大诉讼、仲裁事项所涉及的总金额。如报告期无重大诉讼、仲裁事项,公司应明确陈述“本年度公司无重大诉讼、仲裁事项”;
(1) big litigation and arbitration events happened during the reporting period. In case no big litigation and arbitration events occur during the reporting period, the Company shall expressly state that "No big litigation and arbitration events occur to the Company in the current year;"
(二) 对以前年度和报告期发生的金额重大的诉讼、仲裁事项,应披露其进展情况或审理结果及影响;
(2) for litigation and arbitration events involving large amounts of money happened in previous years and the reporting period, the progress or results and impacts of such events; and
(三) 已生效的判决或裁决,应披露其执行或中止执行的情况。
(3) for verdicts or arbitrations which have already entered into force, situation about their execution or suspension of execution.
第五十四条 应披露被清算基金的名称、基金合同终止的原因、摘要披露清算报告内容,包括清算费用、基金财产清算后剩余资产金额、基金财产清算后剩余资产扣除基金财产清算费用后的余额(如有)、余额的分配等。
Article 54 The Company shall make disclosure of the name of each liquidated fund, reasons for the termination of the fund contract and summary of the liquidation report contents, including the liquidation expense, the amount of the residual assets after liquidation, the balance (if any) of the residual assets after deducting the liquidation expense, and the distribution of such balance, etc.
第五十五条 应披露在前述章节中尚未涉及的可能影响其财务状况和经营成果的主要表外项目的总额及有关情况。
Article 55 The Company shall make disclosure of the total sum and related situation of all major off-sheet items which are not mentioned above but may affect the financial status and business performance of the Company.
第五十六条 应披露公司本年度被处罚情况,包括公司和董事、监事和高级管理人员被证监会、证券业协会、证券交易所处罚或公开谴责,以及被财政、税务、外汇和审计等部门做出重大处罚的记录等。
Article 56 The Company shall make disclosure of the punishments received in the current year, including the punishments and public condemnations imposed by the CSRC, the Securities Association of China and securities exchanges on the Company and its directors, supervisors and senior managers, and records of gross punishments imposed by departments in charge of public finance, taxation, foreign exchange and auditing, etc.
第五十七条 公司应披露报告期聘用、更换会计师事务所情况,并披露报告年度支付给聘任会计师事务所的报酬情况。报酬应分为审计、税收咨询、管理咨询、系统咨询等项详细披露。
Article 57 The Company shall make disclosure of information about the employment and change of accounting firm and payments made in the reporting year to the hired accounting firm. Such payments shall be detailed into auditing fee, taxation consulting fee, management consulting fee and system consulting fee, etc.
若有解聘会计师事务所,应说明解聘的原因。
In case any accounting firm has been dismissed, the Company shall specify corresponding reasons.
第五十八条 公司应于年度报告中严格区分经审计和未经审计的财务信息,并声明对所含未经审计的财务信息的正确性负责。对于经审计的财务信息,公司应在年报中明确所聘会计师所负的责任。
Article 58 The Company shall make clear distinguishes between audited financial information and unaudited one, and declare that it is responsible for the correctness of unaudited financial information. For audited financial information, the Company shall clarify in the annual report the responsibility therefor of the accounting firm it hired.
第五十九条 公司应披露如下重大期后事项:
Article 59 After the reporting period, the Company shall make disclosure of the following important events :
(一) 公司股东、董事、监事及高级管理人员变动情况;
(1) changes in the shareholders, directors, supervisors and senior managers of the Company;
(二) 年度分配预案或决议;
(2) annual distribution plan or resolution;
(三) 重大财务支出和投融资行为;
(3) significant fiscal expenses and investment and financing acts; and
(四) 涉及金额重大的诉讼、仲裁事项等。
(4) litigation and arbitration events involving large sums of money.
第八节 财务报告
Section 8 Financial Statements
第六十条 公司应披露审计报告全文、经审计的财务报表及其附注。
Article 60 The Company shall make disclosure of the full text of the auditing report, the audited financial statements and the notes thereto.
第六十一条 财务报表的编制应遵守《企业会计准则》及其他财政部和证监会发布的相关规定。
Article 61 Financial statements shall be prepared according to the provisions of the Accounting Standards for Enterprises and other related provisions promulgated by the Ministry of Finance and the CSRC.
第六十二条 财务报表包括公司报告期末及其前一个年度末的资产负债表、当年及上年的利润表、当年现金流量表、当年所有者权益变动表。
Article 62 Financial statements include the Company's balance sheet at the end of the reporting period and at the end of the previous year, the profit statements of the current year and the previous year, the cash flow statement of the current year, and table of changes in owners' equities of the current year.
第六十三条 公司编制的财务报表之间、财务报表各项目之间、财务报表中本期与上期的有关数字之间,应当相互勾稽。
Article 63 All financial statements, all items thereunder and all related figures in the financial statements between the current period and the previous period shall be mutually checked with each other.
第六十四条 公司提供的财务报表中会计数据的排列应自左至右,最左侧为最近一期数据;表内各主要报表项目应标有附注编号,并与财务报表附注编号相一致;财务报表的金额单位应为人民币元。
Article 64 Accounting data in financial statements presented by the Company must be arranged from left to right, and the data of the latest period shall be on the most left side. Each major item in such statements shall be indicated with a note number, which shall be identical with the number of notes to financial statements. The unit of financial statements shall be RMB Yuan.
第六十五条 财务报表附注是财务报告中必不可少的组成部分,它包括所有与公司财务状况、经营成果和现金流量有关的,有助于报表使用者更好地了解财务报表的重要信息,并应对比较式报表的两个日期或期间的数据均做出说明。
Article 65 Notes to financial statements are an integral part of financial statements. Such notes shall include all information related to the financial status, business performance and cash flow of the Company and all important information which can help users of such statements better understand information of such statements, and shall make explanations on data of two dates or periods as included in comparative statements.
财务报表附注应当按照附件《基金管理公司财务报表附注编制的有关规定》的规定编制。
Notes to financial statements shall be prepared according to the attached Provisions on Preparing the Notes to Financial Statements of Fund Management Companies.
第三章 年度报告摘要
Chapter III Summary of Annual Report
第一节 重要提示
Section 1 Important Notes
第六十六条 除按照第十三条要求列示重要提示外,还应声明:
Article 66 Apart from the important notes required by Article 13, the Company shall also declare that:
“本年度报告摘要摘自年度报告正文,报告使用者欲了解详细内容,应阅读年度报告正文。”
"This Summary of Annual Report is originated from the text of the annual report, and, to learn more detailed contents, report users shall read the full text of the annual report."
第二节 公司概况
Section 2 General Information about the Company
第六十七条 公司应披露如下简介:
Article 67 The Company shall make disclosure of the following brief introduction:
(一) 公司的法定中、英文名称及缩写;
(1) the Company's legal 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); and
(三) 注册资本,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。
(3) the Company's registered capital, registered address, business address, postal code, internet website and e-mail address.
第六十八条 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 68 The Company shall present a brief introduction to its history, mainly including the previous restructuring and capital and share increase, etc.
第六十九条 公司应采用图表或其他有效形式,简要介绍其组织结构,包括公司总部的主要职能部门、境内外分公司、境内外专业子公司等。
Article 69 The Company shall, in the form of chart or other effective forms, present a brief introduction to its institutional framework, including the major functional departments of the headquarters of the Company and its domestic and overseas branch companies and professional subsidiary companies, etc.
第七十条 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、托管银行的名称等。
Article 70 The Company shall present a brief introduction to its management funds, including the number and category of management funds, and list the name, date of establishment and name of the trustee bank of each fund.
各类型基金的列示顺序按基金成立日期由先到后排列。
All types of funds shall be listed in sequence of their time of establishment.
第七十一条 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等。
Article 71 In case there are any direct selling institutions under the Company, the Company shall make disclosure of the number and distribution of such institutions.
第七十二条 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 72 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.
第七十三条 公司应披露其聘任的会计师事务所的相关信息。
Article 73 The Company shall make disclosure of information about the accounting firm hired to undertake the auditing work.
第三节 主要会计数据和业务数据摘要
Section 3 Summary of Major Accounting Data and Business Data
第七十四条 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 74 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.
第七十五条 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 75 The Company shall present the ending balance, beginning balance (prior year) and percentage increase or decrease of the following financial status indicators in tabular form: asset-liability ratio, net asset-liability ratio and liquidity ratio.
第七十六条 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 76 The Company shall present the data of the previous period in tabular form, 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.
第七十七条 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 77 The Company shall deduct the impacts of money collected or paid for another as concerned in fund transactions on assets and liabilities When calculating various kinds of ratios.
第七十八条 公司应简要披露报告期发生的关联交易。
Article 78 The Company shall make brief disclosure of related transactions happened during the repo

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