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基金管理公司年度报告内容与格式准则 |
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作者：佚名 文章来源：不详 点击数： 更新时间：2008-5-18 |
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and other personnel actually performing the above duties of the Company. 第三十二条 应披露报告期离任的董事、监事和高级管理人员的姓名、离任日期、离任原因，新任的董事、监事和高级管理人员的姓名、有否基金从业资格、简要工作经历和批准文号。 Article 32 The Company shall make disclosure of the names of directors, supervisors and senior managers who leave their ports during the reporting period, date when they leave and reasons for their leave. It shall also make disclosure of the names of newly appointed directors, supervisors and senior managers, whether they are qualified for engaging in fund management business, brief introduction to their work experiences and number of the approval documents. 第三十三条 公司董事会下设各类专门委员会的，应披露委员会的组成人员姓名、任期起始日期和简要工作经历。 Article 33 In case there are special committees under the board of directors of the Company, it is required to make disclosure of the name of members of such committees, the start date and end date of their term of office and brief introduction to their work experiences. 第三十四条 应披露公司现有基金经理人数，列表或采用其他合适的方式披露基金经理的姓名、管理基金的名称、作为该只基金基金经理的起始日期及任期、主要学历、经历及基金管理经验。如果报告期内基金经理发生了变更，应说明变更原因。 Article 34 The Company shall make disclosure of the number of fund managers in position, and, in tabular form or other proper forms, make disclosure of the name of fund managers, the name of management funds, and the start date and end date of the term of office as the fund manager of each fund as well as his main education background, work experience and fund management history. In case there are any changes in fund managers during the reporting period, the Company shall specify reasons. 第六节 管理层报告 Section 6 Reports from the Management Level 第三十五条 公司应披露报告期董事会召开次数、概要介绍董事出席情况、汇总报告期董事会会议主要提案和决议事项。 Article 35 During the reporting period, the Company shall make disclosure of for how many times the meeting of the board of directors has been held during the reporting period, give brief description of the presence of directors at the meeting, and summarize the major proposals and resolutions in the meeting of board of directors. 第三十六条 公司应对报告期内经济环境和市场状况对主要业务及其经营业绩的重要影响进行分析，并就为应对这些影响，公司在基金发起、基金销售、基金管理及受托投资管理等各项业务方面采取的措施作出说明。 Article 36 The Company shall analyze the important impacts exerted by the economic environment and market circumstances on its major business and performance, and make an explanation on, to cope with such impacts, which steps the Company has taken in terms of fund promotion, fund sales, fund management, investment management on a commission basis and other business. 第三十七条 公司应披露报告期内基金发起成立情况，按基金种类（如开放式股票型基金、混合型基金、债券型基金、货币市场基金和保本基金等）披露报告期内发起基金的名称、发起成立基本及相关情况。 Article 37 During the reporting period, the Company shall make disclosure of information on the promotion and establishment of funds, and make disclosure of the name of funds set up during the reporting period by fund category (like open-end equity fund, hybrid fund, bond fund, money market fund and guaranteed fund, etc.). 第三十八条 公司应披露报告期内基金销售情况，按基金种类披露报告期内基金销售情况，主要包括销售基金的名称、销售金额、销售份额、销售佣金、报告期销售费用总额等内容。 Article 38 During the reporting period, the Company shall make disclosure of information about the sales of funds by fund category, mainly including the name of funds sold during the reporting period, sales amount, sales quota, sales commission and total selling expenses during the reporting period. 第三十九条 公司应按基金种类分别披露报告期内各只基金管理概况如投资运作、收益情况等。此外公司还应披露各只基金管理费计提金额及公司对管理费收入确认金额。 Article 39 During the reporting period, the Company shall disclose by fund category the general management situation like investment operation and proceeds of each fund during the reporting period. It shall also make disclosure of the amount of money prepared as the management cost of each fund and the amount of revenue from management cost as confirmed by the Company. 第四十条 对于受托投资管理业务，应分类别（如社保基金、企业年金，其他专项）披露报告期该受托投资管理业务的资产规模、资产收益情况、公司来源于此项业务的收入及承担的相应风险。 Article 40 As regards commissioned investment management business, the Company shall make a disclosure by category (like social security fund, enterprise annuity and other special items) of the assets scale and proceeds of such business as well as the Company's income from such business and related risks took in such business during the reporting period. 第四十一条 应对报告期开展的投资咨询业务的开展方式，规模和收入来源进行披露。 Article 41 The Company shall make disclosure of the ways by which the investment consulting business is conducted and the scale and revenue sources of such business. 第四十二条 应按固有资金投资种类（如央行票据、国债、基金等）披露本年和上年度固有资金投资规模、固有资金投资中各种证券的比例、报告期收益情况等。如果固有资金投资发生较大亏损，应说明原因。 Article 42 The Company shall make a disclosure by investment variety (like central bank bills, treasury bonds and funds, etc.) of the investment scale of self-owned capital in the current year and the last year, proportion of various securities in investment of self-owned capital, and proceeds during the reporting period, etc. In case self-owned capital suffers relatively big losses in investment, the Company shall specify corresponding reasons. 第四十三条 公司应披露报告期开展的新业务，开设或关闭的直销机构、新设或取消的职能部门、分公司以及关闭处置情况，重大的资产处置、置换、剥离等情况，以及这些活动所采用的基本的会计处理原则和对本期业绩的影响。 Article 43 During the reporting period, the Company shall make disclosure of the new business initiated during the reporting period, the direct selling institutions set up or closed, the functional departments newly set up or cancelled during the period,the information about closure and disposal of branch companies during the period, information about the important disposal, replacement and peeling-off of assets as well as the basic accounting treatment principles adopted and the impacts of such activities on the business performance of the Company during the reporting period. 第四十四条 公司应对报告期内营业费用前五大主要费用项目以及与上期比较变化较大（增减率在50%以上）的项目进行分析，并说明比较上一报告期增减变动的原因。 Article 44 The Company shall analyze the top five business expense items during the reporting period as well as items with relative large changes (for percentage increase or decrease over 50%) as compared with the items of the last period, and specify reasons for such changes. 第四十五条 公司应对报告期内资产负债的流动性状况进行分析，包括主要的融资渠道、长短期负债结构以及为维持流动性水平所采取的措施和相关的管理政策，以及融资能力、或有事项及其对财务状况的影响。 Article 45 The Company shall analyze the fluidity situation of assets and liabilities during the reporting period, including its major financing channels, short-term and long-term liability composition, measures taken for maintaining the fluidity level and corresponding management policies and financing ability, contingent issues and their impact on the financial status of the Company. 第四十六条 公司应分析本年度现金流，包括经营活动、投资活动和筹资活动产生的现金流量及主要影响因素。 Article 46 The Company shall analyze the cash flow of the current year, including the cash flow from operating activities, investment activities and fund-raising activities and the major influencing factors. 第四十七条 公司应详细分析影响其业务经营活动的各项风险因素，以及这些风险因素在报告期的具体表现情况。 Article 47 The Company shall present detailed analysis on all risk factors influencing its business operating activities and the specific performance of such factors during the reporting period. 公司还应简要分析风险准备金（包括一般风险准备和专项风险准备）当期的计提和使用情况。 The Company shall also make brief analysis on the preparation and use of risk reserves (including general risk reserves and special-purpose risk reserves) during the current period. 第四十八条 公司应详细分析行业内竞争格局概况及公司所处的地位、公司的竞争优势及劣势。 Article 48 The Company shall make detailed analysis on the general situation of the competition pattern in the industry as well as its position, its competitive advantage and disadvantage. 第四十九条 公司应对其内部控制制度的完整性、合理性及有效性作出自我评价，并概要介绍报告期接受注册会计师进行内部控制评审的评价意见、公司对此所作的说明和相应的改进措施以及对前次自我评价或内控评价报告提出问题的整改情况等。 Article 49 The Company shall make self-evaluation on the integrity, reasonability and effectiveness of its internal control system, and present brief introduction to the auditing opinions of certified public accountants on its internal control system, the explanation thereon given by the Company and corresponding measures for improvement as well as information about the rectification of problems presented in the last self-evaluation or internal control evaluation report. 第五十条 应概要披露公司治理结构的现状、拟改进的方面和相关措施等。 Article 50 The Company shall present brief disclosure of the status quo of its governance structure, aspects to be improved and corresponding measures, etc. 公司应说明是否按《证券投资基金管理公司管理办法》第四十一条、第四十二的规定建立独立董事制度和督察长制度，独立董事是否符合规定人数。 It shall also make explanations on whether it has set up the independent director system and the chief supervisor system according to the provisions of Article 41 and Article 42 of the Administrative Measures for Securities Investment Fund Management Companies, and whether the number of independent directors conforms to the related provisions. 公司应描述治理结构中各职能机构的人员组成、职责范围和议事程序等。 The Company shall describe the personnel composition of each functional institution involved in the governance structure, their scope of duties and procedures for deliberating issues, etc. 董事会下设各类专门委员会的，应披露委员会的责任、程序、及会议情况。 In case there are special committees under the board of directors, the duties, procedures and meeting issues of such committees shall also be disclosed. 第五十一条 公司财务报告被会计师事务所出具有解释性说明、保留意见、无法表示意见或否定意见的审计报告的，应就相关事项作出详细说明，独立董事、监事会对此说明有不同意见的，还应披露其不同意见。 Article 51 Where, for the financial statement of the Company, the accounting firm issues an auditing report with explanatory statements, reserved opinions, inexpressible opinions or negative opinions, the Company shall give detailed explanations on related issues and make disclosure of the dissents, if any, of independent directors or the board of supervisors. 第七节其他重要事项 Section 7 Other Important Issues 第五十二条 报告期股东会或股东大会、监事会会议情况简介。 Article 52 The Company shall make disclosure of the situation of the (general) meeting of shareholders and the meeting of the board of supervisors during the reporting period. 第五十三条 公司应按如下要求披露诉讼和仲裁事项： Article 53 The Company shall make disclosure of litigation and arbitration events according to the following requirements: （一） 报告 上一页 [1] [2] [3] [4] [5] [6] [7] 下一页 实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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