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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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he Company shall make disclosure of the nature and amount of each sum. It is also required to state whether there is any restriction, like freezing or sealing up, on the use of its bank deposit at the end of the reporting period, if any, it shall make disclosure of the reasons and amount of restriction. 2、 应收款项，应按下列格式披露： (2) Receivables shall be disclosed according to the following format requirements: （1）应收款项应分别列示应收管理费、其他应收款和预付款项明细； (i) as regards receivables, it is required to separately list the details of receivable management fee, other receivables and advanced payments; （2）应按账龄列示不同账龄段（1年以内、1－2年、2－3年、3年以上）的应收款项金额占应收款项总额的比例，以及逾期应收账款的金额和比例； (ii) it is required to list the proportion of the amount of receivables of different ages (less than one year, 1-2 year, 2-3 years and more than three years) to the total amount of receivables, and the amount and proportion of overdue receivables; and （3）应收款项中如有持本公司5%（含5%）以上表决权股份的股东单位欠款，应披露该欠款股东单位名称、欠款金额和款项性质。 (iii) in case, among the receivables, there is any money owed to a voting entity shareholder holding 5% or more shares of the Company, it is required to make disclosure of the name of the entity shareholder, the amount in arrear and the nature of such arrear. 3、 坏账准备，披露坏账准备的期初数、本期计提、本期收回已转销数、本期核销和期末数。 (3) As regards doubtful account reserves, beginning balance prepared at current period, amount recovered and written-off at the current period and ending balance of doubtful account reserves shall be disclosed. 如本期计提与会计政策中坏账准备计提方法和比例不一致的情况，需特殊说明； In case the preparation of such reserves at the current period is not identical with that prescribed in accounting policies in terms of methods or proportion, a special explanation thereon must be given. 4、 交易性金融资产应分别列示交易性债券投资、交易性权益工具投资、指定为以公允价值计量且其变动记入当期损益的金融资产、衍生金融资产以及其他交易性金融资产的期初、期末公允价值。 (4) As regards tradable financial assets, it is required to separately list the beginning-of-period and end-of-period fair value of tradable bond investment, tradable equity instrument investment, financial assets which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial assets and other tradable financial assets. 5、 可供出售金融资产应分别列示可供出售债券、可供出售权益工具及其他可供出售金融资产的期初、期末公允价值。 (5) As regards available-for-sale financial assets, it is required to separately list the beginning and ending fair value of available-for-sale bonds, available-for-sale equity instruments and other available-for-sale financial assets. 6、 持有至到期投资应分别列示各项目的期初、期末账面余额。 (6) As regards investments held until maturity, it is required to separately list the beginning and ending book balance of each item thereunder. 7、 买入返售证券按交易场所披露买入返售证券的期初数、期末数和到期约定返售金额。 (7) As regards reserve-repo securities, it is required to make disclosure of the beginning balance, ending balance and the agreed reserve repo price at maturity of reserve-repo securities at each trading place. 8、 长期股权投资应分别列示各被投资单位的期初数和期末数以及当期及累计未确认的投资损失金额。 (8) As regards long-term equity investment, it is required to separately list the beginning balance, ending balance and current and accumulative amounts of unrecognized investment losses of each invested entity. 如果被投资单位由于所在国家或者地区及其他方面的影响，其向投资企业转移资金的能力受到限制的，应当披露受限制的具体情况。 Where an invested entity, for influences from the state or region where it is located or other aspects, is limited in ability for transferring funds to investors, it is required to make disclosure of the specific information about the limited ability. 9、 固定资产应按原值、累计折旧、固定资产减值准备和固定资产账面价值合计等类别分项列示期初余额、本期增加额、本期减少额及期末余额。固定资产中如有在建工程转入、出售、置换、抵押、担保或封存等情况，应予以说明。 (9) As regards fixed assets, it is required to separately list the beginning balance, the accrual at current period, the reduced amount at current period and the ending balance under categories of initial value, accumulated depreciation, fixed assets depreciation reserves and fixed assets book value. In the case of transfer-in, sale, replacement, mortgage, guarantee or seal up of any fixed assets under construction, an explanation thereon must be given. 公司确有准备处置固定资产的，应当说明准备处置的固定资产名称、账面价值、公允价值、预计处置费用和预计处置时间等。 In case the Company has intention to dispose fixed assets, it shall give a description on the name, book value and fair value of the fixed assets to be disposed, the estimated disposal expenses and the planned disposal time, etc. 10、 无形资产按项目列示无形资产的取得方式、原值、期初余额、本期增加额、本期转出额、本期摊销额、累计摊销额、期末余额、剩余摊销年限。 (10) As regards intangible assets, it is required to list item by item their acquirement form, initial value, beginning balance, accrual at current period, amount transferred out at current period, amount of amortization at current period, amount of accumulated amortization, ending balance, the number of remaining years of amortization. 对本期增加的大额无形资产，若该资产原始价值是以评估值作为入账依据的，还应披露评估机构、评估方法。 As regards large-sum intangible assets increased at current period, in case evaluation value is taken as the basis for entering the original value of such assets into the accounting book, it is required to make disclosure of the evaluation agency and its evaluation methods. 11、 资产减值准备，按项目列示资产减值准备的期初余额、本期计提额、本期转回额、本期转销额和期末余额。 (11) As regards assets depreciation reserves, it is required to list item by item the beginning balance, amount prepared at current period, amount carried back at current period, amount written off at current period and ending balance of such reserves. 12、 短期借款和长期借款应分别信用借款、抵押借款、质押借款和保证借款列示期初数、期末余额。应披露抵押方式及抵押物名称、价值。 (12) As regards short-term borrowings and long-term borrowings, it is required to list the beginning balance and ending balance of credit loans, mortgage loans, hypothecation loans and guarantee loans, respectively. The means of mortgage as well as the name and value of the estate under mortgage shall also be disclosed. 若有到期未偿还的借款，应披露未偿还的原因及还款计划，并在期后事项中反映期后偿还情况。 In case there is any loan due and not repaid, it is required to make disclosure of the reasons for such failure and the repayment plan, and describe the after-date repayment in the after-date events. 13、 交易性金融负债应分别列示发行的交易性债券、指定为以公允价值计量且其变动记入当期损益的金融负债、衍生金融负债以及其他交易性金融负债的期初、期末公允价值。 (13) As regards tradable financial liabilities, it is required to separately list the beginning-of-period and end-of-period fair value of offered tradable bonds, financial liabilities which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial liabilities and other tradable financial liabilities. 14、 应付款项，应按下列格式披露： (14) Payables shall be disclosed in the following formats: （1）按应付款项类别（其他应付款、预收账款等）分别列示应付款项的期末数、期初数以及占总额的比例； (i) It is required to separately list the beginning balance, ending balance and proportion to total amount of payables according to their categories (like other payables and advance payments, etc.); （2）期末应付款项中如有欠持本公司5%（含5%）以上股份的股东单位的款项，应披露股东单位名称、金额和款项性质； (ii) in case, among the end-of-period payables, there is any amount due to an entity shareholder holding 5% or more shares of the Company, it is required to make disclosure of the name of the shareholder, the amount due and the nature of such payables; （3）预提费用，应列示预提项目的名称，期末余额，并说明重大项目的预提依据； (iii) as regards expenses drawn in advance, it is required to list the name of the item under which the expenses are drawn in advance, the ending balance and the basis for such draw; and （4）专项风险准备，披露计提专项风险准备的目的、提取来源、计提标准、核算方法等，还应披露期初数、本期增加数、本期减少数和期末数。 (iv) special risk reserves, it is required to make disclosure of the purpose of calculating and preparing special risk reserves, sources for preparing such reserves, standards for calculating and preparing such reserves and accounting methods, etc. It is also required to make disclosure of the beginning balance, accrual at current period, decreased amount at current period and ending balance. 15、 应付职工薪酬，按项目列示应付职工薪酬的期初余额、本期增加额、本期支付额和期末余额。 (15) As regards payables to employees, it is required to list item by item the beginning balance, accrual at current period, amount paid at current period and ending balance of such payables. 若有非货币性福利，还应披露企业本期为职工提供的各项非货币性福利形式、金额以及其计算依据。 In case there are any non-monetary benefits, it is required to make disclosure of the form of each non-monetary benefit provided by the Company for its employees at current period, the amount involved and the calculation basis. 16、 应交税费，应按税种等分项列示期末应付未付的税额。 (16) As regards payable taxes, it is required to list item by item tax amount due and not paid at the end of the reporting period according to tax categories. 17、 卖出回购证券款，应按交易场所披露期末、期初数和到期约定回购金额。 (17) As regards income from selling repurchase securities, it is required to make disclosure of the beginning balance, ending balance and the agreed repurchase price at maturity of each trading place. 18、 递延所得税资产/负债，应列示各项目已确认的递延所得税资产/负债目的期初、期末账面余额，以及未确认递延所得税资产的可抵扣暂时性差异、可抵扣亏损等金额。 (18) As regards deferred income tax assets/liabilities, it is required to list the beginning balance and ending balance in the account book of the confirmed deferred income tax assets/liabilities item by item, and list the deductible temporary variance and deductible losses of unconfirmed deferred income tax assets. 19、 实收资本应按股东列示持股比例和金额的期末数和期初数。 (19) As regards paid-in capital, it is required to list the proportion of shares held by each shareholder as well as the beginning balance and ending balance. 报告期实收资本（股本）变动的，应披露变动情况及证监会的批文文号和执行验资的会计师事务所名称和验资报告文号。 For any fluctuations in paid-in capital (stock) during the reporting period, it is required to make disclosure of the information a 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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