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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     


中国证券监督管理委员会公告第4号
Announcement of China Securities Regulatory No. 4
现公布《基金管理公司年度报告内容与格式准则》,自发布之日起施行,请各基金管理公司遵照执行。
The Standards on the Contents and Formats of Annual Reports of Fund Management Companies are hereby promulgated. It shall enter into force as of the promulgation date. All fund management companies shall carry them out and implement them accordingly.
附件:基金管理公司年度报告内容与格式准则
Attachment: Standards on the Contents and Formats of Annual Reports of Fund Management Companies
中国证券监督管理委员会
China Securities Regulatory Commission
二○○八年二月十八日
February 18th, 2008
基金管理公司年度报告内容与格式准则
Standards on the Contents and Formats of Annual Reports of Fund Management Companies
第一章 总则
Chapter I General Rules
第一条 为规范基金管理公司年度报告的编制及信息披露行为,提高基金管理公司财务信息的质量,根据《中华人民共和国公司法》、《中华人民共和国证券投资基金法》(以下简称《公司法》、《基金法》)等法律、法规及中国证券监督管理委员会(以下简称“中国证监会”)的有关规定,制订本准则。
Article 1 For the purpose of standardizing the preparation of annual reports and the information disclosure by fund management companies and improving the quality of the financial information of fund management companies, the present Standards are set down according to the Company Law of the People's Republic of China (hereinafter referred to as Company Law), the Law of the People's Republic of China on Securities Investment Fund (hereinafter referred to as Fund Law), other laws, regulations and the related provisions of China Securities Regulatory Commission (CSRC).
第二条 凡根据《公司法》、《基金法》规定经批准设立的从事证券投资基金管理业务的有限责任公司或股份有限公司(以下简称“公司”)应当按照本准则的要求编制和披露年度报告。
Article 2 All limited liability companies and joint-stock companies (hereinafter referred to as Company) set up upon approval according to the provisions of the Company Law and the Fund Law to engage in securities investment fund management business shall prepare and disclose annual reports according to the requirements by the present Standards.
第三条 公司原则上应当披露本准则列举的各项内容。但是本准则某些具体要求对公司确实不适用,或者公司尚有本准则未能包括的重大事宜的,公司可根据实际情况适当删除或增加编制内容。
Article 3 In principle, the Company shall disclose all contents listed in the present Standards. But if some specific requirements in the present Standards are indeed inapplicable to the Company, or if the Company has significant issues not included in the present Standards, the Company may delete or add some contents in light of the actual situation.
第四条 在不影响信息披露的完整性和不致引起阅读不便的前提下,公司可采用相互引征的方法,对各相关部分的内容进行适当的技术处理,以避免重复和保持文字简洁。
Article 4 The Company may make proper technical processing on the contents of related parts by mutual reference to avoid the unnecessary repetition and keep the context concise under the premise that the integrity of the disclosure is not influenced and the inconvenience in reading will not be caused.
第五条 公司年度报告中的财务报告必须经具有证券期货相关业务资格的会计师事务所审计。
Article 5 The financial statement included in the annual report of the Company must be audited by an accounting firm qualified for operating the related securities and futures business.
第六条 公司必须在年度报告正文中全文转载注册会计师的审计意见,不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料(包括财务报表和财务报表附注)。
Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report text, and may not modify or delete any financial accounting materials (including financial statements and notes thereto) signed by certified public accountants and accounting firm at will.
公司应将年度报告报送中国证监会之前,将其递交聘任的会计师事务所。
The Company shall present the annual report to the appointed accounting firm before filing the annual report with the CSRC.
第七条 凡出具有解释性说明、保留意见、无法表示意见或否定意见审计报告的,注册会计师应当在每个会计年度结束后四个月内,向中国证监会作出书面报告,详细说明出具此类审计报告的理由及相关事项对公司财务状况和经营成果的影响。
Article 7 Certified public accountants shall submit written reports thereon to the CSRC within four months upon the end of each accounting year to give detailed reasons for issuing such auditing reports and the impacts of the related issues on the financial status and business performance of the Company once issuing auditing reports with explanatory notes, reserved opinions, inexpressible opinions or negative opinions.
第八条 担任公司年度财务报表审计的会计师事务所应对公司内部控制进行测试和评价,出具内部控制评价报告。
Article 8 The accounting firm that undertakes the auditing work of the annual financial statement of the Company shall test and evaluate the internal control of the Company and produce an internal control evaluation report.
报告应对公司与财务报表相关的内部控制的完整性、合理性和有效性进行客观评价,并提出相应的改进建议,对公司内部控制是否存在重大缺陷应有明确的评价意见。
The report shall objectively evaluate the integrity, reasonability and effectiveness of the internal control in relation to the financial statements of the Company, set forth corresponding suggestions for improvement, and give express opinions on whether there are big defects in the internal control of the Company.
第九条 注册会计师在审计过程中应该对公司的违法违规、违反内部规章制度、违反合同契约等事项予以适当关注,并充分考虑该类事项对会计报表和审计报告的影响。
Article 9 Certified public accountant shall pay proper attention to the Company's acts violating the law, internal regulations or contractual stipulations, and take into full consideration the impact of such issues on accounting statements and auditing reports.
对会计报表不直接构成重大影响的该类事项,如果公司未按照本准则第五十一条的规定做出必要披露,或注册会计师对公司披露的内容存在异议时,注册会计师应以致函的形式直接向中国证监会报告,并提议召开由监管部门、公司和注册会计师参加的会议,讨论相关事宜。
For such issues not directly impacting accounting statements significantly, if the Company fails to make necessary disclosure of them according to the provisions of Article 51 of the present Standards, or if the certified public accountant have objection to the contents disclosed by the Company, the certified public accountant shall directly report to the CSRC in the form of letter and suggest convening a meeting with the participation of the regulatory department, the Company and the certified public accountant to discuss the matter concerned.
第十条 年度报告全文按本准则第二章的要求编制,公司应当在每个会计年度结束后三个月内,将年度报告以及内部控制评价报告以电子文档形式报送中国证监会会计部和基金监管部(以下简称“基金部”),并将上述报告的正式书面文本一式两份于会计年度结束后三个月内分别报送中国证监会会计部和基金部。
Article 10 The full text of the annual report shall be prepared according to the requirements specified in Chapter II of the present Measures, the Company shall file electronic documents of the annual report and the internal control evaluation report with the Accounting Department and the Department of Fund Supervision (hereinafter referred to as Fund Department) of the CSRC within three months after each accounting year ends, and file the official written texts of the above reports with the Accounting Department and the Fund Department of the CSRC, respectively, in duplicate within three months after the accounting year ends.
如有致中国证监会的函件,则应按照前款要求的时间和方式分别将电子文档和书面文本报送中国证监会会计部和基金部。
Letters to the CSRC shall be filed with the Accounting Department and the Fund Department of the CSRC in both electronic form and written form according to the requirements on time limit and form as provided for in the preceding paragraph.
公司还应将年度报告的书面文本按照上述日期要求报送至公司经营所在地证监会派出机构。
The Company shall also file the written text of the annual report with the dispatched office of the CSRC of the place where the business place of the Company is located according to the above requirements on time limit.
第十一条 年度报告全文仅向中国证监会进行报告。
Article 11 The full text of the annual report shall be filed with the CSRC only.
基金管理公司可以按本准则第三章的要求另行编制年度报告摘要,并对外披露。
The Company may prepare the summary of the annual report in another initiative according to the requirements as provided for by Chapter III of the present Standards, and then disclose it to the outside.
第十二条 公司董事会负责年度报告的编制和报送工作,应指定专人负责,年报的编制需要各相关部门参与。
Article 12 The board of directors of the Company shall be responsible for the preparation and filing of annual report, and it shall assign special personnel to be in charge of the work which demands the participation of all related departments.
公司董事会及其董事应当保证年度报告及摘要内容的真实性、准确性和完整性,每个董事应在年报中签字承诺其中不存在虚假记载、误导性陈述或重大遗漏,并就其保证承担个别及连带的法律责任。
The board of directors of the Company and the directors thereof shall guarantee the authenticity, accuracy and integrity of the annual report and the summary content thereof, and each director shall sign on the annual report, promising that the report does not contain any false records, misleading statements or gross omission and that he would bear separate and joint legal liability for his promise.
如个别董事对年度报告内容的真实性、准确性、完整性无法保证或存在异议的,应当在年报中单独陈述理由和发表意见。
In case any directors are unable to guarantee the authenticity, accuracy and integrity of the annual report or hold any objections, they shall state their reasons and give their opinions separately in the annual report.
未发表意见的董事应当单独列示其姓名。
Names of directors not giving any opinions shall be separately listed.
第十三条 中国证监会对公司年度报告的及时性、完整性和真实性进行事后检查。
Article 13 The CSRC shall make afterward inspections on the timeliness, integrity and authenticity of the annual report of the Company.
如发现公司未按本准则要求及时报送资料,或者所报资料中存在遗漏、虚假和欺诈的,或者会计师事务所未能勤勉尽责或未能独立、客观、公正发表审计意见的,中国证监会将视情节轻重,依据有关法律、法规的规定对公司、会计师事务所及相关责任人员予以处罚。
In case it the Company is found out to fail to timely file material according to the requirements of the present Standards, or the material filed has any omission or false and deceptive statements, or the accounting firm fails to perform its duties with due diligence or fails to give auditing opinions independently, objectively and fairly, the CSRC shall impose punishments on the Company, the accounting firm and the related liable persons according to the related laws and regulations in light of the actual circumstances.
第二章 年度报告正文
Chapter II Text of the Annual Report
第一节 重要提示及目录
Section 1 Important Notes and Table of Contents
第十四条 公司应在年度报告显要位置作出如下重要提示:
Article 14 The Company shall make important notes at an eye-catching place of the annual report as follows:
“本公司董事会保证本报告所载资料不存在任何虚假记载、误导性陈述或重大遗漏,并对其内容的真实性、准确性和完整性承担个别和连带责任”。
"The board of di

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