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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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bout such fluctuations, the approval document number of the CSRC, the name of the accounting firm conducting the capital assessment work and the document number of the capital assessment report. 20、 资本公积，分项列示报告期资本公积的变动情况。若用资本公积转增资本的，应说明其有关决议。 (20) As regards capital reserves, it is required to list item by item the fluctuations in such reserves during the reporting period. In case capital reserves are used for capital increase, it is required to explain the related resolution. 21、 一般风险准备，披露风险准备金的设立目的、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。 (21) As regards general risk reserves, it is required to the purpose of the establishment of risk reserves, sources of 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. 22、 盈余公积，分项列示报告期盈余公积的变动情况。用盈余公积转增资本、弥补亏损、分派股利的，应说明有关决议或依据。 (22) As regards surplus reserves, it is required to list item by item the fluctuations in surplus reserves during the reporting period. In case surplus reserves are used for increasing capital, making up losses or distributing dividends, it is required to give the related resolution or basis. 23、 未分配利润，说明报告期利润分配情况以及未分配利润的增减变动情况。若本年度有发生调整以前年度损益的事项，且金额较大，须详细披露该调整事项的内容、原因及影响金额。 (23) As regards undistributed profits, it is required to state the distribution of profits and the increase/decrease of undistributed profits during the reporting period. For any adjustments of losses and benefits happened in previous years, in case the amounts involved are relatively huge, it is required to give detailed information about the contents of such adjustments, reasons therefor and amounts affected. 24、 公允价值变动收益，按来源列示公允价值变动收益的本期数和上期数。 (24) As regards proceeds from disturbance of fair value, it is required to list the amount of such proceeds at current period and last period according to their sources. 25、 管理费收入应按证券投资基金管理费收入、社保基金管理费收入分类披露管理费收入的本期数和上期数； (25) As regards income from management cost, it is required to make disclosure of the amount of such income at current period and last period according to such categories as income from securities investment fund management cost and income from social security fund management cost. 对于证券投资基金管理费收入，应按基金名称列出来源于该基金的管理费收入的本期数和上期数；对于社保基金管理费收入，应按受托管理的社保基金编号列出来源于该基金的管理费收入的本期数和上期数。 As regards income from securities investment fund management cost, it is required to list by fund name the amount of such income from each fund at current period and last period; for income from social security fund management income, it is required to list by the serial number of social security funds under trusted management the amount of such income from each fund at current period and last period. 如果基金合同（或受托合同）中规定须将管理费收入的一部分作为保证金（或风险准备金）的，须作说明，并注明提取基础和比例。 In case it is stipulated in the fund (trustee) contract that part of the management income shall be used as guarantee money (or risk reserve fund), it is required to make an explanation thereon and indicate the basis for the preparation of such money and the proportion of such money. 26、 基金销售收入按基金销售手续费收入和基金销售服务费收入分类列示本期数和上期数。 (26) As regards income from fund sales, it is required to list the amount of such income at current period and last period by category (fund sales commission income and fund sales service charges). 手续费收入按申购费收入、赎回费收入、转换费收入、认购费收入分别披露手续费收入的本期数和上期数。 As regards commission income, it is required to make disclosure of the amount of such income at current period and last period by category (income from application fee, income from redemption fee, income from transition fee and income from subscription fee). 27、 其他业务收入，应按收入类别（如无形资产转让收入、租赁收入、担保收入）分项列示本年数、上年数和增减百分比。 (27) As regards other business income, it is required to list by category (like income from transfer of intangible assets, lease income and guarantee income) the amount at current year, the amount at last year and the percentage increase or decrease item by item. 28、 业务及管理费用，应披露占公司业务及管理费用较大的前十种营业费用名称、本年和上年发生额、增减百分比。 (28) As regards business and management expenses, it is required to make disclosure of the name of the top 10 business expenses which account for a large part of the Company's business and management expenses, the amount incurred in current period, the amount incurred in last period and the percentage increase or decrease. 29、 资产减值损失，按项目列示资产减值损失的本期数和上期数。 (29) As regards assets depreciation losses, it is required to list the amount of such losses at current period and that at last period item by item. 30、 营业税金及附加，应按税收的类别分别披露本年数、上年数和增减百分比。 (30) As regards business tax and the attached, it is required to make disclosure of the amount in current year, that in last year and the percentage increase or decrease by tax category. 31、 所得税费用，披露所得税费用（收益）的组成，包括当期所得税、递延所得税；还应披露所得税费用（收益）和会计利润的关系。 (31) As regards income tax expenses, it is required to make disclosure of the composition of income tax expenses (proceeds), including current income tax and deferred income tax; it is also required to make disclosure of the relations between income tax expenses (proceeds) and accounting profits. 32、 其他营业支出，应按支出类别分项列示本年数、上年数和增减百分比。 (32) As regards other business expenses, it is required to list by expenditure category the amount in current year, that in last year and the percentage increase or decrease item by item. 33、 投资收益，按证券类别（如国债、基金等）披露本年度和上年度投资收益。 (33) As regards investment yield, it is required to make disclosure of investment yield in current year and that in last year by securities category (like government securities and funds, etc.). 若某项业务活动所获得的收益占报告当期利润总额的10%（含10%）以上的，应对该项业务内容、相关成本、交易金额等作出说明。 If the proceeds from a certain business operation account for 10% or more of the total amount of profits of the reporting period, it is required to give an explanation on the contents, related cost and traded amount of the business. 34、 营业外收入，应披露占公司营业外收入最大的前五种收入名称、本年和上年发生额。 (34) As regards non-business income, it is required to make disclosure of the name of top five incomes and the amount incurred in current year and last year. 35、 营业外支出，应按支出项目（如固定资产净损失、捐赠支出、付款支出违约和赔偿损失、非常损失等）披露本年数、上年数。 (35) As regards non-business expenses, it is required to make disclosure of by expenditure item (like net losses of fixed assets, donation expenses, payments for breach of contract, compensation for a loss and abnormal losses, etc.) the amount in current year, that in last year. 36、 关联方关系及其交易凡涉及关联方关系及其交易，应按《企业会计准则第36号─关联方披露》的要求进行披露。 (36) As regards relations between related parties and their transactions, any information of relations between related parties and their transactions shall be disclosed according to the requirements of the Accounting Standards for Enterprises No.36 – Disclosure of Related Parties. 37、 或有事项对于资产负债表日存在的或有事项（如涉及诉讼、仲裁、担保、已贴现的商业承兑汇票等），应在财务报表附注中说明项目的性质、金额及对报告期及报告期后公司财务状况和经营成果的影响。 (37) As regards contingent issues existing on the balance sheet date (like items involving litigation, arbitration, guarantee and discounted commercial acceptance, etc.), it is required to state in the notes to financial statements that the nature of each issue, the amount involved and their impacts on the financial status and business performance of the Company during and after the reporting period. 如果公司没有需要在财务报表附注中说明的或有事项，也应予以说明。 The Company shall also give an explanation on contingent issues it is not required to indicate in the notes to financial statements. 38、 承诺事项除按照第十四条要求披露或有事项外，对于资产负债表日存在的其他重大承诺事项，应说明其存在情况、金额及影响。如果公司没有需要说明的承诺事项，也应予以说明。 (38) Apart from disclosing contingent issues according to the requirements of Article 14, the Company shall also state the information about other important commitments existing on the balance sheet date, the amount involved and their impacts. In case there are no commitments required to disclose, the Company shall also give an explanation thereon. 39、 资产负债表日后事项中的非调整事项按《企业会计准则第29号—资产负债表日后事项》的规定，应说明资产负债表日后非调整事项的内容，估计对财务状况、经营成果的影响；如无法作出估计，应说明其原因。 (39) As regards the non-adjusting events after the balance sheet date, it is required to, according to the provisions of the Accounting Standards for Enterprises No.29 – Events after the Balance Sheet Date, state the contents of such events and estimate their impacts on the financial status and business performance of the Company, and, in case it is unable to make the estimation, it shall specify reasons therefor. 40、 其他重要事项。 (40) Other important issues. 上一页 [1] [2] [3] [4] [5] [6] [7] 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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