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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     


rting period.
第四节 股本(资本)变动及股东情况
Section 4 Changes in Equity (Capital) and Information about Shareholders
第七十九条 公司应概要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、股权激励等。
Article 79 The Company shall generally make disclosure of the changes in paid-in capital during the reporting period, including capital and share increase, equity transfer and equity incentive, etc.
第八十条 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 80 In case there are any changes in shareholders during the reporting period, the Company shall make disclosure of the name of new and old shareholders, the date when such changes occur and reasons for such changes, etc.
第八十一条 公司应披露如下股东情况:
Article 81 The Company shall make disclosure of the following information about shareholders:
(一) 报告期末股东总数;
(1) the total number of shareholders by the end of the reporting period;
(二) 持股前五名的股东名称、持股比例、所持股份(股权)的质押或冻结情况;
(2) the top five shareholders' name, proportion of stock, and whether their stocks have been mortgaged or frozen; and
(三) 如股东之间存在关联关系,应予以说明。
(3) related relationships among shareholders.
第五节 管理层报告
Section 5 Reports from the Management Level
第八十二条 公司应概要分析其各项业务(如基金募集、基金销售、基金管理、受托资产管理等)的开展情况。
Article 82 The Company shall briefly analyze the operation of various kinds of business (like fund raising, fund sales, fund management and entrusted assets management, etc.).
第八十三条 公司应概要披露报告期各主要业务活动发生的重大变化及对本期业绩的影响,如开展的新业务,分公司新设和处置情况,重大的资产处置、置换、剥离等情况。
Article 83 The Company shall make brief disclosure of the important changes of its major business operation activities happened in the reporting period and the impacts of such changes on its business performance of the current period, like new business, establishment and disposal of new branch companies, and great disposal, replacement and peeling-off of assets.
第八十四条 公司应对其资产质量、流动性情况、以及负债状况进行分析,并做概要披露。
Article 84 The Company shall analyze the quality and liquidity of its assets as well as its liability situation, and make a general disclosure thereof.
第八十五条 公司应对其与财务报表相关内部控制的有效性作出简要评价,并概要介绍报告期注册会计师对内部控制的评价意见。
Article 85 The Company shall make brief comments on the effectiveness of the internal control concerned in financial statements, and give a brief introduction to the comments and opinions of certified public accountants on its internal control situation during the reporting period.
第八十六条 公司财务报表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,应披露审计意见内容概要和本公司董事会对相关事项所作的概要说明。
Article 86 In case the accounting firm issues an auditing report with explanatory statement, reserved opinions, inexpressible opinions or negative opinions on the financial statements of the Company, the Company shall make disclosure of the summary of the contents of auditing opinions and a summary explanation made by the board of directors of the Company on the related issues.
第六节 其他重要事项
Section 6 Other Important Issues
第八十七条 应概要说明如下重要事项:
Article 87 It is required to generally outline the following important issues:
(一) 报告期各单项业务资格发生的变化;
(1) changes in each single business qualification during the reporting period;
(二) 按照涉诉债权和涉诉债务分别披露报告期及上一年度发生诉讼、仲裁事项所涉及的总金额;
(2) make disclosure of separately the total amount involved in litigations and arbitrations happened in the reporting period and the previous year according to the litigation-related creditor's rights and litigation-related liabilities;
(三) 重要的表外项目如担保、抵押等;
(3) important off-sheet items, like guarantee and mortgage, etc.;
(四) 公司本年度被处罚情况;
(4) punishments on the Company imposed in the current year;
(五) 聘任、解聘会计师事务所的情况;
(5) information about the employment and dismissal of accounting firms; and
(六) 重大的期后事项等。
(6) great events after the reporting date, etc.
第四章 附则
Chapter IV Supplementary Rules
本准则自发布之日起施行。
The present Standards shall enter into force as of the promulgation date.
附件:
Attachment:
基金管理公司财务报表附注编制的有关规定
Provisions on Preparing the Notes to Financial Statements of Fund Management Companies
第一条 《基金管理公司年度报告内容与格式准则》中披露的财务报表附注,其编制应当按照本附件的规定,对财务报表中需要说明的事项做出真实、完整、准确地说明。
Article 1 Notes to financial statements as mentioned in the Standards Concerning the Contents and Formats of Annual Reports of Fund Management Companies shall be prepared according to the provisions of this Attachment, and make authentic, complete and accurate explanations on issues need to be explained as contained in financial statements.
第二条 公司应按照《企业会计准则》和本规定的要求,编制和披露财务报表附注。
Article 2 The Company shall prepare and make disclosure of notes to financial statements according to the requirements of the Accounting Standards for Enterprises and the present Provisions.
第三条 本规定是对财务报表附注的一般规定。不论本附件是否有明确规定,凡对报告使用者做出决策有重大影响的财务会计信息,公司均应予以充分披露。
Article 3 The present Provisions are general provisions on notes to financial statements. All financial and accounting information which has important impact on the decision-making of users of financial statements shall be sufficiently disclosed by the Company.
第四条 公司财务报表附注应包括(但不限于)以下内容:
Article 4 Notes to financial statements shall include, but not limited to, the contents as follows:
(一) 公司概况
(1) general situation of the Company;
(二) 财务报表的编制基础
(2) basis for the preparation of financial statements;
(三) 遵循企业会计准则的声明
(3) a declaration on their compliance with the Accounting Standards for Enterprises;
(四) 重要会计政策和会计估计
(4) important accounting policies and accounting estimates;
(五) 会计政策和会计估计变更以及差错更正的说明
(5) an explanation on changes in accounting policies and accounting estimates as well as correction of errors;
(六) 报表重要项目的说明
(6) an explanation on important items of financial statements;
(七) 或有事项
(7) contingent issues;
(八) 资产负债表日后事项
(8) events after the balance sheet date;
(九) 关联方关系及其交易
(9) relationships between related parties and their transactions; and
(十) 风险管理
(10) risk management.
第五条 公司的基本情况应简介企业注册地、组织形式和总部地址,企业的业务性质和主要经营活动,母公司以及集团最终母公司的名称,财务报告的批准报出者和财务报告批准报出日。
Article 5 The basic information of the Company shall include the place of registration and form of organization of the Company, the address of the headquarters, the nature of business, the major business operation activities, the name of the parent company and the ultimate parent company of the group, the person approving the disclosure of financial statements and the date of approval.
第六条 公司应当声明编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。
Article 6 The Company shall declare that its financial statements are in line with the requirements of the Accounting Standards for Enterprises and have truthfully and completely reflected the financial status, business achievements, cash flow and other information of the Company.
第七条 公司应当披露采用的重要会计政策和会计估计,不重要的会计政策和会计估计可以不披露。在披露重要会计政策和会计估计时,应当披露重要会计政策的确定依据和财务报表项目的计量基础,以及会计估计中所采用的关键假设和不确定因素。
Article 7 The Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.It shall make disclosure of the basis for determining these policies and the basis for the measurement of items of financial statements as well as the crucial hypothesis and uncertain factors it has adopted in accounting estimates when disclosing the important accounting policies and accounting estimates.
第八条 公司应当按照《企业会计准则第28号-会计政策、会计估计变更和差错更正》及其应用指南的规定,披露会计政策和积极估计变更以及差错更正的有关情况。
Article 8 The Company shall make disclosure of the changes in accounting policies and estimates and corrections of errors according to the provisions of the Accounting Standards for Enterprises No.28 - Changes in Accounting Policies and Estimates and Corrections of Errors and the guidelines for the application of the Standards.
第九条 财务报表项目
Article 9 Items of financial statements:
(一) 对资产负债表中的资产、负债项目注释期末期初比较数据,一般最左侧为期末数;利润表项目应按照比较财务报表列示本期数和上期数并说明变动情况,最左侧为本期数。
1. As regards the comparative data between the beginning and end of the reporting period as contained in the notes to the item of assets and debts in the balance sheet, as a general rule, the most left column is the data for the end of the reporting period; the item of profit statement shall list the comparative data between the current reporting period and the previous reporting period according to the comparative financial statements and explain the changes, the most left is the data for the current reporting period.
(二) 不常见的报表项目、名称反映不出其性质或内容的报表项目,应说明该项目的具体情况。金额异常或年度间变动异常的报表项目(如占公司报表日资产总额5%或报告期利润总额10%以上,且两个期间的数据变动幅度达30%以上的),应具体说明原因。
2. As regards infrequent items or items whose name does not reflect their nature or content, it is required to make specific explanations thereon. As regards any abnormal amounts or any abnormally changed items presented in the statements (for example: the amount as changed accounts for 5% of the total assets of the reporting date or 10% or more of the total amount of profits in the reporting period, and the extent of change in the data between the two reporting periods is 30% or more), the Company shall give concrete reasons.
(三) 公司对报表重要项目的说明,应当按照资产负债表、利润表、所有者权益变动表、现金流量表及其项目列示的顺序,采用文字和数字描述相结合的方式进行披露。报表重要项目的明细金额合计,应当与报表项目金额相衔接。
3. The Company's illustrations about important items in the statements shall be disclosed in the order of balance sheet, profit statement, table of changes in owners' equities, cash flow statement, and other items, and in the form of combining text and figures. The detail aggregate amount of important items in the statements shall be mutually checked with the separate amounts of corresponding items in the statements.
1、 货币资金分别列示公司现金、银行存款和其他货币资金。其中需说明期末银行存款中有无短期拆入的大额款项,若有,分别披露此类款项性质和金额;说明期末银行存款有无使用受限制的情况,如冻结、封存等。若有,披露受限制的原因及金额。
(1) Monetary fund shall separately list cash, bank deposit and other monetary funds of the Company. In particular, it is required to state whether there are any large-sum short-term borrowings in its bank deposit at the end of the reporting period, if any, t

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