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Decision of the China Securities Regulatory Commission to Amend Certain Securities and Futures Regulatory Documents [Partially Invalid]
中国证券监督管理委员会关于修改部分证券期货规范性文件的决定 [部分失效]
【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. 20 [2020]) (〔2020〕20号)

The Decision to Amend Certain Securities and Futures Regulatory Documents is hereby issued, and shall come into force on the date of issuance. 现公布《关于修改部分证券期货规范性文件的决定》,自公布之日起施行。
China Securities Regulatory Commission 中国证监会
March 20, 2020 2020年3月20日
Decision to Amend Certain Securities and Futures Regulatory Documents 关于修改部分证券期货规范性文件的决定
For the purposes of thoroughly implementing the newly revised Securities Law, the China Securities Regulatory Commission (“CSRC”) has reviewed the relevant rules and regulations and decided to amend certain articles of 29 regulatory documents. 为做好新修订的《证券法》的贯彻落实工作,中国证监会对有关规章制度进行了清理,决定对29部规范性文件的部分条款予以修改。
1. Paragraph 1 of Article 11 of the Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 15—Equity Change Report is amended to read: “The information disclosure obligor shall, within the time limit as prescribed in the Acquisition Measures, publish the equity change report and its annexes on the website of the stock exchange and the media satisfying the requirements of the CSRC. If information is also disclosed on any other media, the contents shall be identical, and the time of disclosure may not be earlier than the time of the aforesaid disclosure.”   一、将《公开发行证券的公司信息披露内容与格式准则第15号--权益变动报告书》第十一条第一款修改为:“信息披露义务人应当在《收购办法》规定的期限内将权益变动报告书及附表刊登于证券交易所的网站和符合中国证监会规定条件的媒体;在其他媒体上进行披露的,披露内容应当一致,披露时间不得早于前述披露的时间。”
Subparagraph (1) of Article 17 is amended to read: “(1) Its name, place of registration, legal representative, registered capital, the registration number and code issued by the administrative department for industry and commerce or any other institution, enterprise type and economic nature, main business scope, business duration, the names of principal shareholders or promoters (in the case of a limit liability company or a joint stock limited company), and contact information.” 第十七条第一项修改为:“(一)名称、注册地、法定代表人、注册资本、工商行政管理部门或者其他机构核发的注册号码及代码、企业类型及经济性质、主要经营范围、经营期限、主要股东或者发起人的姓名或者名称(如为有限责任公司或者股份有限公司)、通讯方式”。
Article 22 is amended to read: “The information disclosure obligor shall disclose the following basic information if a change in the equity shares held by it in the listed company reaches the statutory proportion by way of centralized trading on the stock exchange: 第二十二条修改为:“通过证券交易所的集中交易导致其在上市公司中拥有权益的股份达到法定比例的,信息披露义务人应当披露以下基本情况:
(1) The date when the increase or decrease in the quantity of equity shares held by it reaches the statutory proportion and the source of funds for increasing shareholding. (一)其拥有权益的股份增减变动达到法定比例的日期、增持股份的资金来源;
(2) The detailed name, type, quantity, and proportion of equity shares held in the listed company, and the time and method of such equity change.” (二)在上市公司中拥有权益的股份的详细名称、种类、数量、比例,以及该类股份变动的时间及方式。”
Subparagraph (1) of Article 23 is amended to read: “(1) The major content of the transfer agreement, including the parties to the transfer agreement, the type, quantity, and proportion of the transferred shares, the nature of shares and the change of nature, the transfer price, the consideration paid for the transferred shares (such as cash, assets, creditor's rights, equities, or any other arrangement) and the sources thereof, the payment arrangement, the date when the agreement is signed, effective time and the conditions for entry into force, and special terms, among others.” One subparagraph is added as subparagraph (3): “(3) The time and method of change in equity shares held by the information disclosure obligor in the listed company, resulting from the transfer by agreement.” 第二十三条第一项修改为:“(一)转让协议的主要内容,包括协议转让的当事人、转让股份的种类、数量、比例、股份性质及性质变动情况、转让价款、股份转让的支付对价(如现金、资产、债权、股权或其他安排)及其来源、付款安排、协议签订时间、生效时间及条件、特别条款等”。增加一项,作为第三项:“(三)本次协议转让导致信息披露义务人在上市公司中拥有权益的股份变动的时间及方式”。
Article 24 is amended to read: “Where a change in the equity shares held by the information disclosure obligor in a listed company reaches the statutory proportion by way of trust or any other asset management method, both parties shall disclose the major content of the trust contract or any other asset management arrangement, including the specific way of trust or any other asset management, the trust management authority (including the exercise of voting rights of the listed company's shares, among others), the type and quantity of shares involved and the proportion thereof to the outstanding shares of the listed company, the time and method of change in equity shares held by the information disclosure obligor in the listed company, trust or asset management fees, the term of the contract and conditions for the modification or termination thereof, the arrangements for the disposal of trust assets, the time when the contract is signed, and other special terms, among others.” 第二十四条修改为:“通过信托或其他资产管理方式导致信息披露义务人在上市公司中拥有权益的股份变动达到法定比例的双方当事人,应当披露信托合同或者其他资产管理安排的主要内容,包括信托或其他资产管理的具体方式、信托管理权限(包括上市公司股份表决权的行使等)、涉及的股份种类、数量及占上市公司已发行股份的比例、导致信息披露义务人在上市公司中拥有权益的股份变动的时间及方式、信托或资产管理费用、合同的期限及变更、终止的条件、信托资产处理安排、合同签订的时间及其他特别条款等。”
Article 25 is amended to read: “Where the information disclosure obligor is not a shareholder of a listed company, but a change in the equity shares held by it in the listed company reaches the statutory proportion by way of equity control relationship, agreement, or any other arrangement, the information disclosure obligor shall disclose the time when the equity control relationship is formed, the agreement is reached, or any other arrangement is made, the time and method of change in equity shares held by the information disclosure obligor in the listed company, the major content of the agreement related to the control relationship (such as the agreement reached to obtain the right to control the listed company's shareholders) and the conditions for entry into force and termination of the agreement, the control methods (including the authority for exercising the voting rights of relevant shares), the structure chart of the control relationship, all entities under the control relationship of each layer and their shareholding ratio, whether there is any other common controller, and an introduction to the identity thereof, among others.” 第二十五条修改为:“虽不是上市公司股东,但通过股权控制关系、协议或其他安排在上市公司中拥有权益的股份变动达到法定比例的,信息披露义务人应当披露其形成股权控制关系或者达成协议或其他安排的时间、其在上市公司中拥有权益的股份变动的时间及方式、与控制关系相关的协议(如取得对上市公司股东的控制权所达成的协议)的主要内容及其生效和终止条件、控制方式(包括相关股份表决权的行使权限)、控制关系结构图及各层控制关系下的各主体及其持股比例、以及是否存在其他共同控制人及其身份介绍等。”
Article 27 is amended to read: “Where a change in the equity shares held by the information disclosure obligor reaches the statutory proportion due to the administrative transfer or modification of state-owned shares, or merger of state-owned entities, among others, the information disclosure obligor (in the case of state-owned entities, including the transferor and the transferee, and both parties to the merger) shall, within three days from the date of approval by the state-owned assets supervision and administration department at the place where the listed company is located, disclose the names of the equity transferor and transferee (the party making modification and both parties to the merger), the type, quantity, proportion, and nature of shares transferred (modified or merged), the date when the transfer (modification or merger) is approved and the approval institution, and the time and method of change in equity shares held in the listed company. If it is necessary to further obtain the approval of the relevant department, a statement on the approval of the relevant department shall be provided.” 第二十七条修改为:“因国有股份行政划转、变更、国有单位合并等导致信息披露义务人拥有权益的股份变动达到法定比例的,信息披露义务人(国有单位包括划出方和划入方、合并双方)应当在上市公司所在地国资部门批准之日起3日内披露股权划出方及划入方(变更方、合并双方)的名称、划转(变更、合并)股份的种类、数量、比例及性质、批准划转(变更、合并)的时间及机构、其在上市公司中拥有权益的股份变动的时间及方式,如需进一步取得有关部门批准的,说明其批准情况。”
Paragraph 2 of Article 28 is amended to read: “Where the information disclosure obligor subscribes for new shares issued by a listed company with its non-cash assets, it shall also disclose its financial accounting reports on non-cash assets for the last two years, which have been audited by an accounting firm in compliance with the provisions of the Securities Law, or asset appraisal reports within the validity period, which have been issued by an appraisal institution in compliance with the provisions of the Securities Law.” 第二十八条第二款修改为:“信息披露义务人以其非现金资产认购上市公司发行的新股的,还应当披露非现金资产最近两年经符合《证券法》规定的会计师事务所审计的财务会计报告,或经符合《证券法》规定的评估机构出具的有效期内的资产评估报告。”
Subparagraph (2) of Article 31 is amended to read: “(2) The date, methods and pricing basis when a change in the equity shares held in the listed company reaches the statutory proportion, and the time and method of such equity change.” Subparagraph (7) is amended to read: “(7) Whether any director, supervisor, or senior executive of the listed company holds a position in any other company or falls under any of the circumstances set forth in Article 148 of the Company Law.” 第三十一条第二项修改为:“(二)在上市公司中拥有权益的股份变动达到法定比例的时间、方式及定价依据,该类股份变动的时间及方式”。第七项修改为:“(七)上市公司董事、监事、高级管理人员是否在其他公司任职、是否存在《公司法》第一百四十八条规定的情形”。
Paragraph 2 of Article 33 is amended to read: “Where a change in the equity shares held by the information disclosure obligor in the listed company reaches the statutory proportion due to the restoration of voting rights of preferred shares, the information disclosure obligor shall disclose the conditions and reasons for the restoration of such voting rights, and the time and method of change in equity shares held by it in the listed company.” 第三十三条第二款修改为:“因优先股表决权恢复导致信息披露义务人在上市公司中拥有权益的股份变动达到法定比例的,信息披露义务人应当披露表决权恢复的条件和原因,及其在上市公司中拥有权益的股份变动的时间及方式。”
2. Paragraph 1 of Article 11 of the Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 16—Acquisition Reports of Listed Companies is amended to read: “The acquirer shall, according to the provisions of the Acquisition Measures, publish the summary of the acquisition report, the acquisition report and its annexes on the website of the stock exchange and the media satisfying the requirements of the CSRC. If information is also disclosed on any other media, the contents shall be identical, and the time of disclosure may not be earlier than the time of the aforesaid disclosure.”   二、将《公开发行证券的公司信息披露内容与格式准则第16号--上市公司收购报告书》第十一条第一款修改为:“收购人应当按照《收购办法》的规定将收购报告书摘要、收购报告书及附表刊登于证券交易所的网站和符合中国证监会规定条件的媒体;在其他媒体上进行披露的,披露内容应当一致,披露时间不得早于前述披露的时间。”
Subparagraph (4) of Article 15 is amended to read: “(4) If the acquisition shall be subject to approval, the acquirer shall make a statement that the acquisition may be conducted only after it has been approved by the competent department and specify the approval process; whether the acquirer falls under the circumstance exempting from a tender offer as set forth in Chapter VI of the Acquisition Measures; and if any other legal obligation is involved, the acquirer shall make a statement on the conditions for the entry into force of the acquisition.” 第十五条第四项修改为:“(四)涉及须经批准方可进行的收购行为,收购人应当声明本次收购在获得有关主管部门批准后方可进行、有关批准的进展情况;是否符合《收购办法》第六章规定的免除发出要约的情形;涉及其他法律义务的,应当声明本次收购生效的条件”。
Subparagraph (1) of Article 18 is amended to read: “(1) The acquirer's name, place of registration, legal representative and registered capital, the registration number and code issued by the administrative department for industry and commerce or any other institution, enterprise type, economic nature, business scope, business duration, the names of shareholders or promoters (in the case of a limited liability company or a joint stock limited company), mailing address, and contact information (including telephone number).” 第十八条第一项修改为:“(一)收购人的名称、注册地、法定代表人、注册资本、工商行政管理部门或者其他机构核发的注册号码及代码、企业类型及经济性质、经营范围、经营期限、股东或者发起人的姓名或者名称(如为有限责任公司或者股份有限公司)、通讯地址、通讯方式(包括联系电话)”。
One subparagraph is added in Article 24 as subparagraph (3): “(3) The time and method of change in equity shares held by the information disclosure obligor in the listed company, resulting from the transfer by agreement.” 第二十四条增加一项,作为第三项:“(三)本次协议转让导致信息披露义务人在上市公司中拥有权益的股份变动的时间及方式”。
Article 25 is amended to read: “Both parties to the acquisition of a listed company by trust or any other asset management method shall disclose the major content of the trust contract or any other asset management arrangement, including the specific way of trust or any other asset management method, the trust management authority (including the exercise of voting rights of the listed company's shares, among others), the type and quantity of the shares involved and the proportion thereof to the outstanding shares of the listed company, the time and method of change in equity shares held by both parties in the listed company, trust or asset management fees, the term of the contract and conditions for the modification or termination thereof, the arrangements for the disposal of trust assets, the time when the contract is signed, and other special terms, among others.” 第二十五条修改为:“通过信托或其他资产管理方式进行上市公司收购的双方当事人,应当披露信托合同或者其他资产管理安排的主要内容,包括信托或其他资产管理的具体方式、信托管理权限(包括上市公司股份表决权的行使等)、涉及的股份的种类、数量及占上市公司已发行股份的比例、导致双方当事人在上市公司中拥有权益的股份变动的时间及方式、信托或资产管理费用、合同的期限及变更、终止的条件、信托资产处理安排、合同签订的时间及其他特别条款等。”
Article 26 is amended to read: “Where the acquirer is not a shareholder of a listed company, but the listed company is acquired by way of equity control relationship, agreement, or any other arrangement, the acquirer shall disclose the time when the equity control relationship is formed, the agreement is reached, or any other arrangement is made, the time and method of change in equity shares held by it in the listed company, the major content of the agreement related to the control relationship (such as the agreement reached to obtain the right to control the listed company's shareholders) and the conditions for entry into force and termination of the agreement, control methods (including the authority for exercising the voting rights of relevant shares), the structure chart of the control relationship, all entities under the control relationship of each layer and their shareholding ratio, whether there is any other common controller, and an introduction to the identity thereof, among others.” 第二十六条修改为:“虽不是上市公司股东,但通过股权控制关系、协议或其他安排进行上市公司收购的,收购人应当披露形成股权控制关系或者达成协议或其他安排的时间、其在上市公司中拥有权益的股份变动的时间及方式、与控制关系相关的协议(如取得对上市公司股东的控制权所达成的协议)的主要内容及其生效和终止条件、控制方式(包括相关股份表决权的行使权限)、控制关系结构图及各层控制关系下的各主体及其持股比例、以及是否存在其他共同控制人及其身份介绍等。”
Article 27 is amended to read: “Where a listed company is acquired by means of administrative transfer or modification of state-owned shares, or merger of state-owned entities, among others, the acquirer shall, within three days from the date of approval by the state-owned assets supervision and administration department at the place where the listed company is located, disclose the names of the equity transferor and transferee (the party making modification and both parties to the merger), the type, quantity, proportion, and nature of shares transferred (modified or merged), the date when the transfer (modification or merger) is approved and the approval institution, and the time and method of change in equity shares held by it in the listed company. If it is necessary to further obtain the approval of the relevant department, a statement on the approval of the relevant department shall be provided.” 第二十七条修改为:“通过国有股份行政划转、变更、国有单位合并等进行上市公司收购的,收购人应当在上市公司所在地国资部门批准之日起3日内披露股权划出方及划入方(变更方、合并双方)的名称、划转(变更、合并)股份的种类、数量、比例及性质、批准划转(变更、合并)的时间及机构、其在上市公司中拥有权益的股份变动的时间及方式,如需进一步取得有关部门批准的,说明其批准情况。”
Paragraph 2 of Article 28 is amended to read: “Where the acquirer subscribes for new shares issued by a listed company with its non-cash assets, it shall disclose its financial accounting reports on non-cash assets for the last two years, which have been audited by an accounting firm in compliance with the provisions of the Securities Law, or the asset appraisal reports within the validity period issued by an appraisal institution in compliance with the provisions of the Securities Law.” 第二十八条第二款修改为:“收购人以其非现金资产认购上市公司发行的新股的,还应当披露非现金资产最近两年经符合《证券法》规定的会计师事务所审计的财务会计报告,或经符合《证券法》规定的评估机构出具的有效期内的资产评估报告。”
Subparagraph (2) of Article 31 is amended to read: “(2) The type, quantity and proportion of equity shares held in the listed company by directors, supervisors, senior executives, and employees of the listed company, the time and method of such equity change, and the type, quantity, and proportion of shares that are privately held by directors, supervisors, and senior executives. 第三十一条第二项修改为:“(二)上市公司董事、监事、高级管理人员及员工在上市公司中拥有权益的股份种类、数量、比例,该类股份变动的时间及方式,以及董事、监事、高级管理人员个人持股的种类、数量、比例;
Where the shares of a listed company is held through a legal person or any other organization controlled or entrusted by any director, supervisor, senior executive, or employee of the listed company, the control or entrustment relationship, the equity structure, internal organizational structure, internal management procedures and the major content of the bylaws of the relevant legal person or any other organization, and the range, quantity, and proportion of persons involved, among others, shall also be disclosed.” Subparagraph (8) is amended to read: “(8) Whether any director, supervisor, or senior executive of the listed company holds a position in any other company, and whether he or she falls under any of the circumstances set forth in Article 148 of the Company Law.” 如通过上市公司董事、监事、高级管理人员及员工所控制或委托的法人或其他组织持有上市公司股份,还应当披露该控制或委托关系、相关法人或其他组织的股本结构、内部组织架构、内部管理程序、公司章程的主要内容、所涉及的人员范围、数量、比例等”。第八项修改为:“(八)上市公司董事、监事、高级管理人员是否在其他公司任职、是否存在《公司法》第一百四十八条规定的情形”。
Paragraph 2 of Article 32 is amended to read: “Where the acquirer obtains the right to control the listed company or its equity shares exceed 30% of outstanding shares of the listed company as a result of the restoration of voting rights of preferred shares, the acquirer shall disclose the conditions and reasons for the restoration of voting rights, and the time and method of change in equity shares held by it in the listed company.” 第三十二条第二款修改为:“因优先股表决权恢复导致收购人取得上市公司控制权,或者导致其拥有权益的股份超过上市公司已发行股份30%的,收购人应当披露表决权恢复的条件和原因,及其在上市公司中拥有权益的股份变动的时间及方式。”
One section is added in Chapter II as Section 6: “Circumstances of Exemption from a Tender Offer”. 第二章 增加一节,作为第六节:“免于发出要约的情况”。
One article is added as Article 35: “If the acquirer intends to be exempt from a tender offer according to the provisions of Chapter VI of the Acquisition Measures, it shall disclose the following information in details: 增加一条,作为第三十五条:“收购人拟根据《收购办法》第六章的规定免于发出要约的,应当详细披露以下情况:
(1) Matters and reasons for exemption from a tender offer. (一)免于发出要约的事项及理由;
(2) The equity structure of the listed company before and after the acquisition. (二)本次收购前后上市公司股权结构;
(3) Other content to be disclosed as required by the CSRC or the stock exchange.” (三)中国证监会或证券交易所要求披露的其他内容。”
One article is added as Article 36: “Where the acquirer purchases a listed company by agreement, if the original controlling shareholder of the acquired company or its affiliate has not paid off the liabilities to the acquired company or has not released the guarantee provided by the acquired company for its liabilities, or otherwise damages the interests of the company, the acquirer shall disclose the solutions proposed by the original controlling shareholder and other actual controllers to the aforesaid issues. 增加一条,作为第三十六条:“收购人通过协议方式收购上市公司的,如存在被收购公司原控股股东及其关联方未清偿对被收购公司的负债、未解除被收购公司为其负债提供的担保或者其他损害公司利益情形的,应当披露原控股股东和其他实际控制人就上述问题提出的解决方案。
The board of directors and independent directors of the acquired company shall give their opinions on whether the solutions are feasible.” 被收购公司董事会、独立董事应当对解决方案是否切实可行发表意见。”
One article is added as Article 37: “If an acquisition is made to save a listed company facing serious financial difficulties, the acquirer shall offer a practical restructuring plan while disclosing the announcement, and disclose the opinions of the board of directors of the listed company and professional opinions of the independent financial consultant on the plan.” 增加一条,作为第三十七条:“为挽救出现严重财务困难的上市公司而进行收购的,收购人应当在披露公告的同时提出切实可行的重组方案,并披露上市公司董事会的意见及独立财务顾问对该方案出具的专业意见。”
One article is added as Article 38: “The acquirer shall disclose the supporting documents on the equity change, indicating whether the shares to be acquired fall under the circumstances where the transfer is restricted, such as pledge and guarantee.” 增加一条,作为第三十八条:“收购人应当披露有关本次股权变动的证明文件,表明本次受让的股份是否存在质押、担保等限制转让的情形。”
One article is added as Article 39: “The acquirer shall retain a law firm to issue a legal opinion on the exemption from a tender offer. The legal opinion shall at least give specific legal opinions on the following matters and offer an overall conclusive opinion on matters concerning the exemption from a tender offer: 增加一条,作为第三十九条:“收购人应当聘请律师事务所就本次免于发出要约事项出具法律意见书,该法律意见书至少应当就下列事项发表明确的法律意见,并就本次免除发出要约事项发表整体结论性意见:
(1) Whether the acquirer has the legal eligibility. (一)收购人是否具有合法的主体资格;
(2) Whether the acquisition falls under the circumstance of exemption from a tender offer as set forth in the Acquisition Measures. (二)本次收购是否属于《收购办法》规定的免除发出要约情形;
(3) Whether legal procedures have been performed for the acquisition. (三)本次收购是否已经履行法定程序;
(4) Whether there is any definite or possible legal obstacle to the acquisition. (四)本次收购是否存在或者可能存在法律障碍;
(5) Whether the acquirer has fulfilled its information disclosure obligations in accordance with the Acquisition Measures. (五)收购人是否已经按照《收购办法》履行信息披露义务;
(6) Whether the acquirer commits any securities-related violation of law during the acquisition process, among others.” (六)收购人在本次收购过程中是否存在证券违法行为等。”
One article is added as Article 40: “If the shares held by an institution authorized by the state are involved or approval must be obtained from the competent department, the relevant approval documents shall be provided as reference documents in accordance with the relevant provisions of the State Council and relevant departments.” 增加一条,作为第四十条:“涉及国家授权机构持有的股份或者必须取得相关主管部门批准的,应当按照国务院和有关部门的相关规定,提供相关批准文件作为备查文件。”
Article 39 is renumbered as Article 45, of which paragraph 1 is amended to read: “Where the acquirer or its director, supervisor or senior executive (or the principal person in charge), or any lineal relative of the aforesaid personnel traded in the stock of the acquired company through securities trading on the stock exchange within six months prior to the date when the fact occurs, it shall disclose the specific trading information in accordance with Article 44.” 第三十九条改为第四十五条,第一款修改为:“收购人及各自的董事、监事、高级管理人员(或者主要负责人),以及上述人员的直系亲属在事实发生之日起前6个月内有通过证券交易所的证券交易买卖被收购公司股票行为的,应当按照第四十四条的规定披露其具体的交易情况。”
Article 40 is renumbered as Article 46, of which paragraph 1 is amended to read: “Where the acquirer is a legal person or any other organization, the acquirer shall disclose its financial accounting statements for the last three years, provide the financial accounting report for the last accounting year that has been audited by an accounting firm in compliance with the provisions of the Securities Law, indicating the major content of the audit opinion, the accounting rules and major accounting policies adopted, and notes to major items, among others. The accountant shall state whether the accounting rules and major accounting policies adopted in the previous two years are consistent with those adopted in the last year, and shall make corresponding adjustments in the case of any discrepancy.” Paragraph 4 is amended to read: “Where the acquirer is a domestic listed company, it is not required to disclose the financial accounting statements for the last three years, but it shall state the name of the media where its annual report is published and the time when the report is published.” 第四十条改为第四十六条,第一款修改为:“收购人为法人或者其他组织的,收购人应当披露最近3年财务会计报表,并提供最近一个会计年度经符合《证券法》规定的会计师事务所审计的财务会计报告,注明审计意见的主要内容及采用的会计制度及主要会计政策、主要科目的注释等。会计师应当说明公司前两年所采用的会计制度及主要会计政策与最近一年是否一致,如不一致,应做出相应的调整。”第四款修改为:“收购人为境内上市公司的,可以免于披露最近3年财务会计报表,但应当说明发布其年报的媒体名称及时间。”
Article 45 is renumbered as Article 51, of which subparagraph (1) is amended to read: “(1) If the acquirer is a natural person, he or she shall provide his or her identification. If the acquirer is a legal person or any other organization, it shall provide the business license issued by the administrative department for industry and commerce for the legal person or any other organization registered within China, or documents on its registration outside China.” Subparagraph (12) is amended to read: “(12) The acquirer's financial information provided according to the requirements of Article 46 of these Standards, including but not limited to the acquirer's financial accounting reports for the last three years and audited financial accounting report for the last accounting year; and the audited financial accounting report for the last year shall include audit opinions, financial statements, and notes.” 第四十五条改为第五十一条,第一项修改为:“(一)收购人为自然人的,提供其身份证明文件;收购人为法人或其他组织的,在中国境内登记注册的法人或者其他组织的工商营业执照,或在中国境外登记注册的文件”。第十二项修改为:“(十二)按照本准则第四十六条要求提供的收购人的财务资料,包括但不限于收购人最近3年财务会计报告及最近一个会计年度经审计的财务会计报告;最近一年经审计的财务会计报告应包括审计意见、财务报表和附注”。
Article 49 is renumbered as Article 55 and amended to read: “The summary of the acquisition report shall, at the minimum, include the contents mentioned in Sections 2, 3, 4 and 6 of Chapter II of these Standards.” 第四十九条改为第五十五条,修改为:“收购报告书摘要应当至少包括本准则第二章第二节、第三节、第四节及第六节的内容。”
3. Paragraph 2 of Article 2 of the Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 17—Tender Offer Report is amended to read: “The acquirer shall, within 30 days from the date when the tender offer documents are announced, publish at least three suggestive announcements on the tender offer on the website of the stock exchange and the media satisfying the requirements of the CSRC.”   三、将《公开发行证券的公司信息披露内容与格式准则第17号--要约收购报告书》第二条第二款修改为:“收购人应当自公告收购要约文件之日起30日内就本次要约收购在证券交易所的网站和符合中国证监会规定条件的媒体上至少做出3次提示性公告。”
Paragraph 1 of Article 10 is amended to read: “The acquirer shall publish the summary of the tender offer report, the tender offer report and its annexes on the website of the stock exchange and the media satisfying the requirements of the CSRC in accordance with the provisions of the Acquisition Measures. If information is also disclosed on any other media, the contents shall be identical, and the time of disclosure may not be earlier than the time of the aforesaid disclosure.” 第十条第一款修改为:“收购人应当按照《收购办法》的规定将要约收购报告书摘要、要约收购报告书及附表刊登于证券交易所的网站和符合中国证监会规定条件的媒体;在其他媒体上进行披露的,披露内容应当一致,披露时间不得早于前述披露的时间。”
Subparagraph (1) of Article 20 is amended to read: “(1) The acquirer's name, registration place, legal representative, major business premises, registered capital, the registration number and code issued by the administrative department for industry and commerce or any other institution, enterprise type and economic nature, business scope, business duration, and the names of shareholders or promoters (in the case of a limited liability company or a joint stock limited company) and contact information.” 第二十条第一项修改为:“(一)收购人名称、注册地、法定代表人、主要办公地点、注册资本、工商行政管理部门或者其他机构核发的注册号码及代码、企业类型及经济性质、经营范围、经营期限、股东或者发起人的姓名或者名称(如为有限责任公司或者股份有限公司)、通讯方式”。
Article 35 is amended to read: “The acquirer is not required to announce the specific trading records when announcing the tender offer report, but the acquirer shall submit such records to the stock exchange for future reference, and indicate it in the announcement.” 第三十五条修改为:“收购人公告要约收购报告书时,可以不公告具体交易记录,但应将该记录报送证券交易所备查,并在公告中予以说明。”
Paragraph 1 of Article 39 is amended to read: “Where the acquirer is a legal person or any other organization, it shall disclose its financial accounting statements for the last three years, and indicate whether the statements have been audited and the major content of audit opinions; and in particular, the financial accounting report for the last accounting year shall be audited by an accounting firm in compliance with the provisions of the Securities Law, and the major content of audit opinions, the accounting rules and major accounting policies adopted, and the notes to major items, among others, shall be indicated. The accountant shall state whether the accounting rules and major accounting policies adopted by the company in the previous two years are consistent with those in the last year, and shall make corresponding adjustments in the case of any discrepancy.” Paragraph 4 is amended to read: “Where the acquirer is a domestic listed company, it is not required to disclose financial accounting reports for the last three years, but it shall state the name of the media where its annual report is published and the time when the report is published.” 第三十九条第一款修改为:“收购人为法人或者其他组织的,收购人应当披露其最近3年的财务会计报表,注明是否经审计及审计意见的主要内容;其中最近一个会计年度财务会计报告应当经符合《证券法》规定的会计师事务所审计,并注明审计意见的主要内容、采用的会计制度及主要会计政策、主要科目的注释等。会计师应当说明公司前两年所采用的会计制度及主要会计政策与最近一年是否一致,如不一致,应做出相应的调整。”第四款修改为:“收购人是境内上市公司的,可以免于披露最近3年财务会计报告;但应当说明刊登其年报的媒体名称及时间。”
Subparagraph (1) of Article 45 is amended to read: “(1) If the acquirer is a natural person, he or she shall provide his or her identification. If the acquirer is a legal person or any other organization, it shall provide the business license issued by the administrative department for industry and commerce for the legal person or any other organization registered within China, or documents on its registration outside China.” 第四十五条第一项修改为:“(一)收购人为自然人的,提供其身份证明文件;收购人为法人或其他组织的,在中国境内登记注册的法人或者其他组织的工商营业执照,或在中国境外登记注册的文件”。
4. Article 9 of the Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 18—Reports of the Board of Directors of the Acquired Company is amended to read: “The board of directors shall, within the time limit set forth in the Acquisition Measures, publish the reports of the board of directors on the website of the stock exchange and the media satisfying the requirements of the CSRC, and place the full text of reports of the board of directors and reference documents at the domicile of the board of directors and the stock exchange for consultation.”   四、将《公开发行证券的公司信息披露内容与格式准则第18号--被收购公司董事会报告书》第九条修改为:“董事会应在《收购办法》规定的期限内将董事会报告书刊登于证券交易所的网站和符合中国证监会规定条件的媒体,并将董事会报告书全文文本及备查文件备置于董事会住所、证券交易所,以备查阅。”
Article 10 is amended to read: “The board of directors may publish the report of the board of directors on other websites and newspapers and periodicals at a time not earlier than the time of disclosure set forth in Article 9 of these Standards.” 第十条修改为:“董事会可将董事会报告书刊登于其他网站和报刊,但不得早于按照本准则第九条规定披露的时间。”
Subparagraph (3) of Article 18 is amended to read: “(3) The main business of the acquired company and its development in the last three years, an introduction to its major accounting data and financial indicators in the last three years in a tabular form, including total assets, net assets, major business income, net profits, rate of return on equity, and asset-liability ratio, among others, as well as the name of the media on which and the time when its annual reports for the last three years are published.” 第十八条第三项修改为:“(三)被收购公司的主营业务及最近3年的发展情况,并以列表形式介绍其最近3年主要会计数据和财务指标,包括:总资产、净资产、主营业务收入、净利润、净资产收益率、资产负债率等,注明最近3年年报刊登的媒体名称及时间”。
Paragraph 2 of Article 24 is amended to read: “If the transactions required to be disclosed according to these Standards involve too complicated situations, the board of directors is not required to announce specific trading records when making an announcement on this report on the media set forth in Article 9 of these Standards, but it shall submit those records to the stock exchange for future reference, and indicate it when making an announcement.” 第二十四条第二款修改为:“如果本准则要求披露的交易情况过于复杂,董事会在本准则第九条所列媒体公告本报告时,无须公告具体交易记录,但应将该记录报送证券交易所备查,并在公告时予以说明。”
Article 33 is amended to read: “The board of directors shall, according to applicable provisions, place the originals or legally effective photocopies of reference documents in its domicile or office premises, the stock exchange, and other places easy for consultation by the public. Reference documents include: 第三十三条修改为:“董事会应当按照规定将备查文件的原件或有法律效力的复印件备置于其住所或办公场所以及证券交易所等方便公众查阅的地点。备查文件包括:
(1) the report of the independent financial consultant to which the signature of the legal representative and the seal are affixed; (一)载有法定代表人签字并盖章的独立财务顾问报告;
(2) the bylaws of the acquired company; (二)被收购公司的公司章程;
(3) all contracts and other written documents involved in the report; and (三)报告中所涉及的所有合同及其他书面文件;
(4) other reference documents required by the CSRC or the stock exchange in accordance with the law.” (四)中国证监会或者证券交易所依法要求的其他备查文件。”
5. Paragraph 2 of Article 54 of the Guidelines for the Governance of Securities Companies is amended to read: “Senior executives shall meet the conditions prescribed by laws and regulations and the CSRC. A securities company shall not authorize any unqualified person to exercise the functions and powers of senior executives.”
......
   五、将《证券公司治理准则》第五十四条第二款修改为:“高级管理人员应当具备法律法规和证监会规定的条件。证券公司不得授权不符合条件的人员行使高级管理人员的职权。”
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