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Announcement No. 3 [2016] of the China Securities Regulatory Commission—Issuing the Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 38—Contents and Formats of Annual Reports on Corporate Bonds and the Supplementary Provisions on the Disclosure of Annual Reports of Listed Companies Offering Corporate Bonds to the Public [Expired]
中国证券监督管理委员会公告[2016]3号——公布《公开发行证券的公司信息披露内容与格式准则第38号——公司债券年度报告的内容与格式》、《关于公开发行公司债券的上市公司年度报告披露的补充规定》 [失效]
【法宝引证码】

Announcement of the China Securities Regulatory Commission 

中国证券监督管理委员会公告

(No. 3 [2016]) (〔2016〕3号)

The Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 38—Contents and Formats of Annual Reports on Corporate Bonds and the Supplementary Provisions on the Disclosure of Annual Reports of Listed Companies Offering Corporate Bonds to the Public are hereby issued, and shall come into force on the date of issuance. 现公布《公开发行证券的公司信息披露内容与格式准则第38号--公司债券年度报告的内容与格式》、《关于公开发行公司债券的上市公司年度报告披露的补充规定》,自公布之日起施行。
China Securities Regulatory Commission 中国证监会
January 17, 2016 2016年1月17日
Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 38—Contents and Formats of Annual Reports on Corporate Bonds 公开发行证券的公司信息披露内容与格式准则第38号--公司债券年度报告的内容与格式
Chapter I General Provisions 

第一章 总则

Article 1 To regulate the preparation of annual reports and the information disclosure by companies offering corporate bonds to the public and protect the lawful rights and interests of investors, these Standards are developed in accordance with the Company Law, the Securities Law, the Measures for the Issue and Trading of Corporate Bonds and other laws and regulations, as well as the relevant provisions of the China Securities Regulatory Commission (“CSRC”).   第一条 为规范公开发行公司债券的公司年度报告的编制及信息披露行为,保护投资者合法权益,根据《公司法》、《证券法》、《公司债券发行与交易管理办法》等法律、法规及中国证券监督管理委员会(以下简称中国证监会)有关规定,制定本准则。
Article 2 A company that issues corporate bonds to the public within the territory of the People's Republic of China, and whose corporate bonds are listed or transferred on the stock exchanges or the National Equities Exchange and Quotations (“NEEQ”) and are not yet matured on the date when an annual report is approved to be disclosed or are unable to be redeemed in full amount upon maturity (hereinafter referred to as “company”) shall prepare and disclose annual reports as required by these Standards.   第二条 在中华人民共和国境内公开发行公司债券并在证券交易所、全国中小企业股份转让系统上市或转让,且在年度报告批准报出日公司债券未到期或到期未能全额兑付的公司(以下简称公司),应当按照本准则的要求编制和披露年度报告。
Listed companies and companies quoted on the NEEQ that issue corporate bonds to the public shall prepare and disclose annual reports according to other provisions of the CSRC and relevant stock exchanges, and shall concurrently publish the annual reports disclosed on the websites of the exchanges where their bonds are traded. 上市公司、全国中小企业股份转让系统挂牌公司公开发行公司债券的,应当按照中国证监会及相关证券交易场所的其他规定编制和披露年度报告,但应当同时将披露的年度报告刊登在其债券交易场所的互联网网站。
Article 3 The provisions of these Standards are the minimum requirements for the information disclosure of annual reports on corporate bonds. The company shall disclose all the information that has a significant impact on investors' investment decisions.   第三条 本准则的规定是对公司债券年度报告信息披露的最低要求;对投资者投资决策有重大影响的信息,公司均应当披露。
Where some specific requirements of these Standards are indeed inapplicable to the company, the company may make adjustments in light of the actual circumstances and explain the reasons for adjustments in relevant chapters and sections of the annual report. 本准则某些具体要求对公司确实不适用的,公司可以根据实际情况调整,并在相关章节说明调整原因。
Where some information prescribed in these Standards is indeed unsuitable for disclosure for such special reasons as business secrets, the company is allowed not to disclose such information, but shall, in relevant chapters and sections of the annual report, give an explanation for its failure to disclose such information according to these Standards. The company shall disclose the relevant information if the disclosure is deemed necessary by the CSRC. 由于商业秘密等特殊原因导致本准则规定的某些信息确实不便披露的,公司可以不予披露,但应当在相关章节详细说明未按本准则要求进行披露的原因。中国证监会认为需要披露的,公司应当披露。
Article 4 To avoid unnecessary repetition and keep the reports concise, a company may adopt interdependent quotations to conduct reasonable technical treatment of the relevant parts of the annual report, provided that the integrity of the information disclosed and readability of the report is not affected.   第四条 在不影响信息披露完整性和不妨碍阅读的前提下,公司可采取相互引证的方法,对年度报告相关部分进行合理的技术处理,以避免不必要的重复和保持文字简洁。
Article 5 The full text of an annual report shall be prepared and disclosed according to the requirements of Chapter II of these Standards.   第五条 年度报告的全文应当遵循本准则第二章的要求进行编制和披露。
The summary of the annual report shall be prepared and disclosed in the format as set forth in the Annex according to the requirements of Chapter III of these Standards. 年度报告摘要应当遵循本准则第三章的要求,按照附件的格式进行编制和披露。
Article 6 The financial report in an annual report shall be audited by an accounting firm qualified for providing securities services and signed by at least two certified public accountants of the accounting firm.   第六条 年度报告中的财务报告应当由具有从事证券服务业务资格的会计师事务所审计,审计报告应当由该所至少两名注册会计师签字。
Article 7 A company shall comply with the following general requirements when preparing an annual report:   第七条 公司在编制年度报告时应当遵循如下一般要求:
(1) The numbers cited in the annual report shall be in Arabic numerals and the amounts are expressed in RMB with the monetary unit of yuan, 1,000 yuan, 10,000 yuan, one million yuan or 100 million yuan, unless it is otherwise specified. (一)年度报告中引用的数字应当采用阿拉伯数字,货币金额除特别说明外,通常指人民币金额,并以元、千元、万元、百万元或亿元为单位;
(2) The company may prepare foreign language versions of the annual report in accordance with the relevant provisions or other needs, and shall, at the same time, guarantee the consistency between the Chinese version and foreign language versions, and indicate in the foreign language versions that: “This report is prepared in both Chinese and English (or Japanese, French, and Russian, among others). In the case of any inconsistent understanding between the Chinese version and the foreign language version, the Chinese version shall prevail.” (二)公司可根据有关规定或其他需求,编制年度报告外文译本,同时应当保证中外文文本的一致性,并在外文文本上注明:“本报告分别以中、英(或日、法、俄等)文编制,在对中外文文本的理解上发生歧义时,以中文文本为准。”
(3) The cover of the annual report shall indicate the company's Chinese name, words of “annual report on corporate bonds,” and the reporting year, and the catalogue of the annual report shall be arranged at a conspicuous place. (三)年度报告封面应当载明公司的中文名称、“公司债券年度报告”字样、报告期年份,年度报告的目录应当编排在显著位置;
(4) An annual report shall use straightaway factuality descriptive language, contain the source of the data cited, and offer sufficient, objective factual basis; and shall not use congratulatory, complimentary, recommendatory, or derogatory language, or fraudulent or misleading words or phrases. (四)年度报告应当使用通俗易懂的事实性描述语言,引用的数据应当提供资料来源,事实依据应当充分、客观;不得有祝贺性、恭维性、推荐性或诋毁性的措辞,不得含有欺诈、误导内容的词句;
(5) An annual report on corporate bonds shall be prepared by reference to the provisions of the CSRC on the industry classification of listed companies, and a company may disclose additional data and materials on other applicable industry classifications as reference. (五)公司债券年度报告应当参照中国证监会上市公司行业分类的有关规定,公司可以增加披露所适用的其他的行业分类数据、资料作为参考。
Article 8 A company shall, within four months from the end day of each accounting year, publish the full text and the summary of an annual report on the website of the stock exchange where its corporate bonds are listed or transferred.   第八条 公司应当在每个会计年度结束之日起4个月内将年度报告全文和摘要刊登在其公司债券上市或转让的证券交易场所网站上。
A company shall disclose annual reports and annual financial information to the public according to the requirements of other domestic and foreign regulatory institutions, exchanges, and other institutions, or disclose annual reports on corporate bonds in other media at a time not earlier than the time for disclosure in the media designated by the CSRC. 公司按照境内外其他监管机构、交易场所等的要求公开披露年度报告、年度财务信息,或者将公司债券年度报告刊登在其他媒体上的时间不得早于在中国证监会指定媒体披露的时间。
Article 9 A company shall, after disclosing an annual report, place the original of the annual report at the domicile of the company for access by investors and the public.   第九条 公司应当在年度报告披露后,将年度报告原件备置于公司住所,以供投资者及社会公众查阅。
Article 10 Where the information disclosure of a company in a special industry is otherwise provided for by the CSRC and relevant stock exchanges, the company shall abide by such provisions.   第十条 中国证监会和相关证券交易场所对特殊行业公司信息披露另有规定的,公司应当遵循其规定。
Where a competent industry department has other rules on information disclosure of a company, the company shall comply with the rules in the preparation and disclosure of annual reports. 行业主管部门对公司信息披露另有规定的,公司在编制和披露年度报告时应当遵循其规定。
Chapter II Body of Annual Report 

第二章 年度报告正文

Section 1 Important Notice, Table of Contents and Definitions 

第一节 重要提示、目录和释义

Article 11 A company shall publish the following important notice on the title page of the annual report: directors, supervisors, and senior executives of the company undertake that the content of the annual report is true, accurate and complete, and contains no false record, misleading statement, or major omission, and assume corresponding legal liability.   第十一条 公司应当在年度报告文本扉页刊登如下重要提示:公司董事、监事、高级管理人员保证年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担相应的法律责任。
Where any director, supervisor or senior executive has any objection to or is unable to guarantee the truthfulness, accuracy or integrity of the content of an annual report, the company shall declare that XX is unable to guarantee the truthfulness, accuracy or integrity of the content of the report, and explain the reasons to investors for their particular attention. 如有董事、监事、高级管理人员对年度报告内容存在异议或无法保证其真实、准确、完整的,应当声明XX 无法保证本报告内容的真实、准确、完整,并说明理由,请投资者特别关注。
If the accounting firm that conducts audit has issued a modified audit report on the company, the following statement shall be added to the important notes that XX, the accounting firm, has provided an audit report containing clean opinions, qualified opinions, adverse opinions, or disclaimer of opinions attached by explanatory notes or other matters on the company. The board of directors of the company (or competent authority as prescribed by laws and regulations and the bylaws of the company) has provided a detailed description of the relevant matter, and investors shall pay attention in reading. 如执行审计的会计师事务所对公司出具了非标准审计报告,重要提示中应当声明XX 会计师事务所为本公司出具了带强调事项段或其他事项段的无保留意见、保留意见、否定意见或无法表示意见的审计报告,本公司董事会(或法律法规及公司章程规定的有权机构)对相关事项已有详细说明,请投资者注意阅读。
Article 12 A company shall publish major risk alerts, and disclose the risks that may cause major adverse effects to the repayment of corporate bonds, judgment of bond value, and the protection of investors' rights and interests. A company shall describe risk factors under the principles of relevance and materiality, and specify the differences with the risk factors alerted in the previous year (or the prospectus).   第十二条 公司应当刊登重大风险提示,披露可能对公司债券的偿付以及债券价值判断和投资者权益保护产生重大不利影响的风险。公司对风险因素的描述应当遵循关联性和重要性原则,重点说明与上一年度(或募集说明书)所提示的风险因素的变化之处。
Article 13 A company shall provide simple definitions to the terms which may be difficult to be understood by investors or have specific meanings. The definitions of an annual report shall be printed on the next page of the table of contents of the report.   第十三条 公司应当对可能造成投资者理解障碍以及特定含义的术语作出通俗易懂的解释,年度报告的释义应当在目录次页排印。
The table of contents of an annual report shall specify the title and corresponding page number of each chapter and section. 年度报告目录应当标明各章、节的标题及其对应的页码。
Section 2 Brief Introduction to the Company and Relevant Intermediary Institutions 

第二节 公司及相关中介机构简介

Article 14 A company shall disclose the following contents:   第十四条 公司应当披露如下内容:
(1) The company's Chinese name and its shortened form, and its foreign name and abbreviation. (一)公司的中文名称及简称,外文名称及缩写;
(2) The company's legal representative. (二)公司的法定代表人;
(3) The name, address, telephone number, fax number and e-mail address of the person in charge of information disclosure. (三)信息披露事务负责人的姓名、联系地址、电话、传真、电子信箱;
(4) The company's registered address, business address, postal code, website and e-mail address. (四)公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱;
(5) The website of the exchange for publishing the annual report of the company, and the place where an annual report is available. (五)公司登载年度报告的交易场所网站的网址,年度报告备置地;
(6) Changes in a company's controlling shareholder, actual controller, directors, supervisors, and senior executives during the reporting period. (六)报告期内公司控股股东、实际控制人、董事、监事、高级管理人员的变更情况。
Where the controlling shareholder or actual controller of the company changes during the reporting period, the company shall disclose the relevant information on new controlling shareholder or actual controller by reference to the provisions of Article 36 of Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 23–Prospectus for Issuing Corporate Bonds to the Public; and if there is no change, the company shall disclose the differences between the specific information on the controlling shareholder and actual controller and the information disclosed in the report (prospectus) of the previous year. 报告期内公司控股股东、实际控制人发生变更的,公司应当参照《公开发行证券的公司信息披露内容与格式准则第23 号--公开发行公司债券募集说明书》第三十六条的规定披露新任控股股东、实际控制人的相关情况;未发生变更的,应当披露控股股东、实际控制人具体信息与上一年度报告(或募集说明书)披露情况的变化之处。
Article 15 A company shall disclose the information about relevant intermediary institutions: the name and office address of the accounting firm hired by the Company, and the names of the signatory accountants; the name, office address, contact person, and contact number of the bond fiduciary; and the name and office address of the credit rating agency that conducts follow-up rating for corporate bonds during the reporting period.   第十五条 公司应当披露相关中介机构情况:公司聘请的会计师事务所名称、办公地址及签字会计师姓名;债券受托管理人名称、办公地址、联系人及联系电话;报告期内对公司债券进行跟踪评级的资信评级机构名称、办公地址。
Where a company has multiple unmatured corporate bonds, fiduciaries, and multiple fiduciaries and credit rating agencies, the correlation shall be explained respectively. 公司存在多只未到期公司债券,有多个受托管理人和资信评级机构的,应当分别说明对应关系。
Where an accounting firm, a bond fiduciary, or a credit rating agency hired by a company is changed during the reporting period, the reasons for the change, the procedures for change, and the impact on investors' rights and interests shall be disclosed. 报告期内公司聘请的会计师事务所、债券受托管理人、资信评级机构发生变更的,应当披露变更的原因、履行的程序、对投资者利益的影响等。
Section 3 Matters of Corporate Bonds 

第三节 公司债券事项

Article 16 A company shall disclose the names, abbreviations, codes, issue dates, maturity dates, bond balance, interest rates, and the interest and principal repayment ways of all the corporate bonds that are issued to the public, listed or transferred on the stock exchanges or the NEEQ, and not yet matured on the date when an annual report is approved to be disclosed or unable to be redeemed in full amount upon maturity, the exchanges where corporate bonds are listed or transferred, suitability arrangements of investors, and the information on repayment of principal and interest on corporate bonds during the reporting period.   第十六条 公司应当披露所有公开发行并在证券交易所、全国中小企业股份转让系统上市或转让,且在年度报告批准报出日未到期或到期未能全额兑付的公司债券名称、简称、代码、发行日、到期日、债券余额、利率、还本付息方式,公司债券上市或转让的交易场所,投资者适当性安排,报告期内公司债券的付息兑付情况。
Where clauses on the options of an issuer or investors, clauses on exchangeable bonds, and other special clauses are attached to corporate bonds, the information on the implementation of relevant clauses during the reporting period shall be disclosed. 公司债券附发行人或投资者选择权条款、可交换条款等特殊条款的,应当披露报告期内相关条款的执行情况。
Article 17 A company shall disclose the information on the use of the funds raised, the procedures performed, year-end balance, and the information on the operation of special accounts for funds raised, and explain whether they are consistent with the purpose, the use plan, and other agreements specified in the prospectus.   第十七条 公司应当披露募集资金使用情况及履行的程序、年末余额、募集资金专项账户运作情况,并说明是否与募集说明书承诺的用途、使用计划及其他约定一致。
Article 18 A company shall disclose the (expected) time of the latest follow-up rating conducted by a credit rating agency for the company and its corporate bonds according to the information during the reporting period and the place where the rating results are disclosed, to remind investors to pay attention.   第十八条 公司应当披露资信评级机构根据报告期情况对公司及公司债券作出最新跟踪评级的时间(预计)、评级结果披露地点,提醒投资者关注。
Where a credit rating agency conducts follow-up rating for a company and its corporate bonds on an irregular basis during the reporting period, the company shall disclose the information on irregular follow-up rating, including but not limited to the rating agency, the time when a rating report is issued, the rating results, and the meaning represented by the signs, among others, and highlight the comparison with the results of the previous rating. In the event of any change in a rating, the company shall disclose the impact of relevant changes on the investor suitability. 报告期内资信评级机构对公司及公司债券进行不定期跟踪评级的,公司应当披露不定期跟踪评级情况,包括但不限于评级机构、评级报告出具的时间、评级结论及标识所代表的含义等,并重点说明与上一次评级结果的对比情况。如评级发生变化,公司还应当披露相关变化对投资者适当性的影响。
A credit rating agency that conducts corporate rating for a company that issues other bonds and debt financing instruments within the territory of China during the reporting period shall disclose whether there is difference in rating. 报告期内资信评级机构因公司在中国境内发行其他债券、债务融资工具对公司进行主体评级的,应当披露是否存在评级差异情况。
Article 19 In the event of any change in the credit enhancement mechanism, debt repayment plan, or other guarantee measures for repayment of debts for corporate bonds during the reporting period, the relevant information on the credit enhancement mechanism, debt repayment plan, and other guarantee measures for repayment of debts shall be disclosed by reference to the provisions of section 5 of the Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 23–Prospectus for Issuing Corporate Bonds to the Public, and the reasons for change, whether an approval of the competent authority has been obtained for the change, and the influence of relevant changes on the rights and interests of bond holders shall be specified.   第十九条 报告期内公司债券增信机制、偿债计划及其他偿债保障措施发生变更的,应当参照《公开发行证券的公司信息披露内容与格式准则第23号--公开发行公司债券募集说明书》第五节的有关规定披露增信机制、偿债计划及其他偿债保障措施的相关情况,说明变更原因,变更是否已取得有权机构批准,以及相关变更对债券持有人利益的影响。
Where there is no change in the credit enhancement mechanism, debt repayment plan, or other guarantee measures for repayment of debts for corporate bonds, the company shall disclose the information on the implementation of and the changes in the credit enhancement mechanism, debt repayment plan, and other guarantee measures for repayment of debts during the reporting period, and explain the influence of relevant changes on the rights and interests of bonds holders. 公司债券增信机制、偿债计划及其他偿债保障措施未发生变更的,公司应当披露增信机制、偿债计划及其他偿债保障措施在报告期内的执行情况、变化情况,并说明相关变化对债券持有人利益的影响:
(1) Where surety is provided by a guarantor that is a legal person or any other organization, the amount of net assets, asset-liability ratio, return on equity, liquidity ratio, quick ratio, and other main financial indicators (and indicate whether relevant financial reports have been audited) of the guarantor at the end of a reporting period, as well as the guarantor's credit standing, balance of accumulated external guarantees, and proportion of the balance of accumulated external guarantees to its net assets; if a guarantor is a natural person, his credit standing, solvency, assets limitation, external guarantee, and other information that may influence the realization of guarantee rights; and if a guarantor is a controlling shareholder or actual controller of the issuer, main assets other than the equities of the issuer owned by the guarantor, the right restrictions over the portion of assets, and whether there are arrangements for follow-up restriction of rights shall be disclosed. The company shall particularly explain the difference between the information on the guarantor and the information disclosed in the previous year (or the prospectus). (一)提供保证担保的,如保证人为法人或其他组织,应当披露保证人报告期末的净资产额、资产负债率、净资产收益率、流动比率、速动比率等主要财务指标(并注明相关财务报告是否经审计),保证人资信状况、累计对外担保余额以及累计对外担保余额占其净资产的比例;如保证人为自然人,应当披露保证人资信状况、代偿能力、资产受限情况、对外担保情况以及可能影响保证权利实现的其他信息;保证人为发行人控股股东或实际控制人的,还应当披露保证人所拥有的除发行人股权外的其他主要资产,以及该部分资产的权利限制及是否存在后续权利限制安排。公司应当着重说明保证人情况与上一年度(或募集说明书)披露情况的变化之处;
(2) Where mortgage or pledge is provided, the changes in the value of collateral (the book value and the assessed value, with the assessment time indicated), the total balance of the debt secured and the order of mortgage / pledge, as well as the information on assessment, registration, and custody, among others, of the collateral during the reporting period shall be disclosed.
......
 (二)提供抵押或质押担保的,应当披露担保物的价值(账面价值和评估值,注明评估时点)变化情况,已经担保的债务总余额以及抵/质押顺序,报告期内担保物的评估、登记、保管等情况;
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