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中英对照法律资源--国务院关于股份有限公司境外募集股份及上市的特别规定          【字体:
 

中英对照法律资源--国务院关于股份有限公司境外募集股份及上市的特别规定

作者:无忧教育    文章来源:51education.net    点击数:    更新时间:2008-5-18     


24 A company shall appoint an independent certified accountants office that conforms to the relevant regulations of the State to audit its annual report and cross checked other financial reports of the company. <0}

{0>公司应当向其聘用的会计师事务所提供有关资料和答复询问。<}0{>The company shall provide relevant materials to the certified accountants office it has appointed and answer its inquires. <0}

{0>公司聘用会计师事务所的聘期,自公司本次股东年会结束时起至下次股东年会结束时止。<}0{>The period of appointment of a certified accountants office starts from the date when the first annual shareholders meeting ends to the date when the next annual shareholders meeting ends. <0}

{0>第二十五条 公司解聘或者不再续聘会计师事务所,应当事先通知会计师事务所,会计师事务所有权向股东大会陈述意见。<}0{>Article 25 In dismissing or discontinuing the appointment of a certified accountants office, a company shall notify the said accountants office in advance and the said accountants office has the right to make its statement to the shareholders meeting. <0}

{0>会计师事务所提出辞聘的,应当向股东大会说明公司有无不当情事。<}0{>If a certified accountants office quits, it shall state to the shareholders meeting whether or not there is anything improper in the company. <0}

{0>第二十六条 公司聘用、解聘或者不再续聘会计师事务所由股东大会作出决定,并报中国证券监督管理委员会备案。<}0{>Article 26 The decision to appoint, dismiss or discontinue to appoint a certified accountants office shall be taken by the shareholders meeting and the decision shall be submitted to the China Securities Supervision and Management Committee for the record. <0}

{0>第二十七条 公司向境外上市外资股股东支付股利以及其他款项,以人民币计价和宣布,以外币支付。公司所筹集的外币资本金的结汇和公司向股东支付股利以及其他款项所需的外币,按照国家有关外汇管理的规定办理。<}0{>Article 27 The dividends on foreign capital stocks and other relevant payments made to shareholders abroad shall be priced and announced in Renminbi and paid in foreign currencies. The settlement of the capital raised by the company in foreign currencies and the foreign exchange needed by a company to pay the stock dividends and make other payments to shareholders shall be handled according to the provisions concerning the foreign exchange control of the State. <0}

{0>公司章程规定由其他机构代为兑换外币并付给股东的,可以依照公司章程的规定办理。<}0{>If the articles of association provide that the said payments shall be converted into foreign currencies and paid to shareholders by other organizations, the provisions of the articles of association shall apply. <0}

{0>第二十八条 公司所编制的向境内和境外公布的信息披露文件,内容不得相互矛盾。<}0{>Article 28 The documents of information compiled by a company for revelation at home and abroad shall not be self-contradictory in contents. <0}

{0>分别依照境内、境外法律、法规、证券交易场所规则的规定,公司在境内、境外或者境外不同国家和地区披露的信息有差异的,应当将差异在有关的证券交易场所同时披露。<}0{>If there are disparities between the information revealed at home, abroad or in different countries according to the domestic and foreign laws and regulations and rules of stock exchanges, the company shall reveal the differences simultaneously at relevant stock exchanges. <0}

{0>第二十九条 境外上市外资股股东与公司之间,境外上市外资股股东与公司董事、监事和经理之间,境外上市外资股股东与内资股股东之间发生的与公司章程规定的内容以及公司其他事务有关的争议,依照公司章程规定的解决方式处理。<}0{>Article 29 The disputes arising from the matters relating to the contents of the articles of association and other affairs of the company between foreign capital stock holders and the company, between foreign capital stock holders and the directors, supervisors and managers of the company and between foreign capital stock holders and domestic capital stock holders shall be settled in the way provided for in the articles of association. <0}

{0>解决前款所述争议,适用中华人民共和国法律。<}0{>The law of the People's Republic of China shall apply in settling the disputes mentioned in the preceding paragraph. <0}

{0>第三十条 本规定自发布之日起施行。<}0{>Article 30 This set of provisions shall be implemented starting from the date of promulgation<0}

 

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