关于发布《公开发行证券的公司信息披露规范问答》第4号的通知

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关于发布《公开发行证券的公司信息披露规范问答》第4号的通知

中国证券监督管理委员会


关于发布《公开发行证券的公司信息披露规范问答》第4号的通知

证监会计字[2001]58号


各金融类拟发行上市公司及上市公司:

  为提高金融类拟发行上市公司及上市公司财务信息披露的质量,保障其持续经营能力,维护投资者的合法权益,我们制定了《公开发行证券的公司信息披露规范问答第4号-金融类公司境内外审计差异及利润分配基准》,现予发布,请遵照执行。

二○○一年八月三十日



公开发行证券的公司信息披露规范问答

第4号

金融类公司境内外审计差异及利润分配基准



背景

  我会于2000年末发文(证监发[2000]76号、证监发[2000]80号),要求金融类拟发行上市公司及上市公司在编制招股说明书、年度报告时,除应聘请境内会计师事务所审计外,还应聘请获特别许可的境外会计师事务所,按国际审计准则,对其根据国际通行的会计和信息披露准则编制的财务报告进行补充审计。该规定的实施结果反映出,目前这类公司经境内、境外注册会计师审计的两份财务报告差异较大,净利润数与可供股东分配利润数的差异尤为突出。这些差异必然对投资者判断这类公司的经营成果、财务状况产生重大影响,也关系到公司如何避免利润超分配,保障持续经营能力。

相关规定

  《公开发行证券的公司信息披露编报规则》第1号、3号、5号、7号与8号等。

问题

  金融类拟发行上市公司及上市公司应如何披露经境内外注册会计师审计的财务报告的差异?金融类上市公司在提取任意盈余公积和分配股利(包括股票股利及现金股利)时,应以哪一种审计结果为基准?其中期报告应遵循什么规定?

解答

  一、金融类拟发行上市公司及上市公司分别经境内外注册会计师审计的财务报告发生差异时,应当履行如下信息披露义务:

  (一)在招股说明书、上市公告书与年度报告全文及摘要中,将经境外注册会计师审计后的重要财务数据与指标采用黑体字,与经境内注册会计师审计后财务数据并行列示,以提示投资者。银行还应补充披露贷款呆帐准备金额。

  (二)公司董事会应在经营情况阐述与分析部分对两份财务报告的主要差异作出说明。若两份财务报告的差异较大,可能对投资者的决策产生重要影响,董事会应充分披露差异的性质与原因,并作出合理的解释。例如银行贷款呆帐准备金的计提若相差较大,董事会应说明该差异是否属于境内外会计政策差异,贷款分类及贷款呆帐准备金计提比例方面的差异情况,以及为何会出现这种差异等。

  二、金融类上市公司应当按照经境内注册会计师审计后的净利润数,提取法定盈余公积和法定公益金。但在提取任意盈余公积及分配股利时,应当以经境内外注册会计师审计后的可供股东分配利润数孰低者为基准。

  三、金融类上市公司的中期财务报告若需经审计,在聘请会计师事务所审计、披露境内外注册会计师审计差异以及确定利润分配基准问题上,应当遵循对年度报告的相关要求。

生效日

  本规定自颁布之日起施行。

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LAW OF SUCCESSION OF THE PEOPLE'S REPUBLIC OF CHINA ——附加英文版

The National People's Congress


LAW OF SUCCESSION OF THE PEOPLE'S REPUBLIC OF CHINA

(Adopted at the Third Session of the Sixth National People's
Congress, promulgated by Order No. 24 of the President of the People's
Republic of China on April 10, 1985, and effective as of October 1, 1985)


Contents
Chapter I General Provisions
Chapter II Statutory Succession
Chapter III Testamentary Succession and Legacy
Chapter IV Disposition of the Estate
Chapter V Supplementary Provisions

Chapter I General Provisions
Article 1
This Law is enacted pursuant to the provisions of the Constitution of the
People's Republic of China with a view to protecting the right of citizens
to inherit private property.
Article 2
Succession begins at the death of a citizen.
Article 3
Estate denotes the lawful property owned by a citizen personally at the
time of his death, which consists of:
(1) his income;
(2) his houses, savings and articles of everyday use;
(3) his forest trees, livestock and poultry;
(4) his cultural objects, books and reference materials;
(5) means of production lawfully owned by him;
(6) his property rights pertaining to copyright and patent rights; and (7)
his other lawful property.
Article 4
Personal benefits accruing from a contract entered into by an individual
are heritable in accordance with the provisions of this Law. Contracting
by an individual, if permitted by law to be continued by the successor,
shall be treated in accordance with the terms of the contract.
Article 5
Succession shall, after its opening, be handled in accordance with the
provisions of statutory succession; where a will exists, it shall be
handled in accordance with testamentary succession or as legacy; where
there is an agreement for legacy in return for support, the former shall
be handled in accordance with the terms of the agreement.
Article 6
The right to inheritance or legacy of a competent person shall be
exercised on his behalf by his statutory agent.
The right to inheritance or legacy of a person with limited capacity shall
be exercised on his behalf by his statutory agent or by such person
himself after obtaining the consent of his statutory agent.
Article 7
A successor shall be disinherited upon his commission of any one of the
following acts:
(1) intentional killing of the decedent;
(2) killing any other successor in fighting over the estate;
(3) a serious act of abandoning or maltreating the decedent; or
(4) a serious act of forging, tampering with or destroying the will.
Article 8
The time limit for institution of legal proceedings pertaining to disputes
over the right to inheritance is two years, counting from the day the
successor became or should have become aware of the violation of his right
to inheritance. No legal proceedings, however, may be instituted after the
expiration of a period of 20 years from the day succession began.

Chapter II Statutory Succession
Article 9
Males and females are equal in their right to inheritance.
Article 10
The estate of the decedent shall be inherited in the following order:
First in order: spouse, children, parents.
Second in order: brothers and sisters, paternal grandparents, maternal
grandparents. When succession opens, the successor(s) first in order
shall inherit to the exclusion of the successor(s) second in order. The
successor(s) second in order shall inherit in default of any successor
first in order.
The "children" referred to in this Law include legitimate children,
illegitimate children and adopted children, as well as step-children who
supported or were supported by the decedent.
The "parents" referred to in this Law include natural parents and adoptive
parents, as well as step-parents who supported or were supported by the
decedent.
The "brothers and sisters" referred to in this Law include blood brothers
and sisters, brothers and sisters of half blood, adopted brothers and
sisters, as well as step-brothers and step-sisters who supported or were
supported by the decedent.
Article 11
Where a decedent survived his child, the direct lineal descendants of the
predeceased child inherit in subrogation. Descendants who inherit in
subrogation generally shall take only the share of the estate their father
or mother was entitled to.
Article 12
Widowed daughters-in-law or sons-in-law who have made the predominant
contributions in maintaining their parents-in-law shall, in relationship
to their parents-in-law, be regarded as successors first in order.
Article 13
Successors same in order shall, in general, inherit in equal shares.
At the time of distributing the estate, due consideration shall be given
to successors who are unable to work and have special financial
difficulties.
At the time of distributing the estate, successors who have made the
predominant contributions in maintaining the decedent or have lived with
the decedent may be given a larger share.
At the time of distributing the estate, successors who had the ability and
were in a position to maintain the decedent but failed to fulfil their
duties shall be given no share or a smaller share of the estate.
Successors may take unequal shares if an agreement to that effect is
reached among them.
Article 14
An appropriate share of the estate may be given to a person, other than a
successor, who depended on the support of the decedent and who neither can
work nor has a source of income, or to a person, other than a successor,
who was largely responsible for supporting the decedent.
Article 15
Questions pertaining to succession should be dealt with through
consultation by and among the successors in the spirit of mutual
understanding and mutual accommodation, as well as of amity and unity. The
time and mode for partitioning the estate and the shares shall be decided
by the successors through consultation. If no agreement is reached through
consultation, they may apply to a People's Mediation Committee for
mediation or institute legal proceedings in a people's court.

Chapter III Testamentary Succession and Legacy
Article 16
A citizen may, by means of a will made in accordance with the provisions
of this Law, dispose of the property he owns and may appoint a
testamentary executor for the purpose. A citizen may, by making a will,
designate one or more of the statutory successors to inherit his personal
property.
A citizen may, by making a will, donate his personal property to the state
or a collective, or bequeath it to persons other than the statutory
successors.
Article 17
A notarial will is one made by a testator through a notary agency.
A testator-written will is one made in the testator's own handwriting and
signed by him, specifying the date of its making.
A will written on behalf of the testator shall be witnessed by two or more
witnesses, of whom one writes the will, dates it and signs it along with
the other witness or witnesses and with the testator.
A will made in the form of a sound-recording shall be witnessed by two or
more witnesses.
A testator may, in an emergency situation, make a nuncupative will, which
shall be witnessed by two or more witnesses. When the emergency situation
is over and if the testator is able to make a will in writing or in the
form of a sound-recording, the nuncupative will he has made shall be
invalidated.
Article 18
None of the following persons shall act as a witness of a will:
(1) persons with no capacity or with limited capacity;
(2) successors and legatees; or
(3) persons whose interests are related to those of the successors and
legatees.
Article 19
Reservation of a necessary portion of an estate shall be made in a will
for a successor who neither can work nor has a source of income.
Article 20
A testator may revoke or alter a will he previously made.
Where several wills that have been made conflict with one another in
content, the last one shall prevail.
A notarial will may not be revoked or altered by a testator-written will,
a will written on behalf of the testator, a will in the form of a sound-
recording or a nuncupative will.
Article 21
Where there are obligations attached to testamentary succession or legacy,
the successor or legatee shall perform them. Anyone who fails to perform
the obligations without proper reasons may, upon request by a relevant
organization or individual, entail nullification of his right to
inheritance by a people's court.
Article 22
Wills made by persons with no capacity or with limited capacity shall be
void. Wills shall manifest the genuine intention of the testators; those
made under duress or as a result of fraud shall be void.
Forged wills shall be void.
Where a will has been tampered with, the affected parts of it shall be
void.

Chapter IV Disposition of the Estate
Article 23
After the opening of succession, a successor who has knowledge of the
death should promptly notify the other successors and the testamentary
executor. If one of the successors knows about the death or if there is no
way to make the notification, the organization to which the decedent
belonged before his death or the residents' committee or villagers'
committee at his place of residence shall make the notification.
Article 24
Anyone who has in his possession the property of the decedent shall take
good care of such property and no one is allowed to misappropriate it or
contend for it.
Article 25
A successor who, after the opening of succession, disclaims inheritance
should make known his decision before the disposition of the estate. In
the absence of such an indication, he is deemed to have accepted the
inheritance.
A legatee should, within two months from the time he learns of the legacy,
make known whether he accepts it or disclaims it. In the absence of such
an indication within the specified period, he is deemed to have disclaimed
the legacy.
Article 26
If a decedent's estate is partitioned, half of the joint property acquired
by the spouses in the course of their matrimonial life shall, unless
otherwise agreed upon, be first allotted to the surviving spouse as his or
her own property; the remainder shall constitute the decedent's estate.
If the decedent's estate is a component part of the common property of his
family, that portion of the property belonging to the other members of the
family shall first be separated at the time of the partitioning of the
decedent's estate.
Article 27
Under any of the following circumstances, the part of the estate affected
shall be dealt with in accordance with statutory succession:
(1) where inheritance is disclaimed by a testamentary successor or the
legacy is disclaimed by a legatee;
(2) where a testamentary successor is disinherited;
(3) where a testamentary successor or legatee predeceases the testator;
(4) where an invalidated portion of the will involves part of the estate;
or
(5) where no disposition is made under the will for part of the estate.
Article 28
At the time of the partitioning of the estate, reservation shall be made
for the share of an unborn child. The share reserved shall, if the baby is
stillborn, be dealt with in accordance with statutory succession.
Article 29
The partitioning of a decedent's estate shall be conducted in a way
beneficial to the requirements of production and livelihood; it shall not
diminish the usefulness of the estate.
If the estate is unsuitable for partitioning, it may be disposed of by
such means as price evaluation, appropriate compensation or co-ownership.
Article 30
A surviving spouse who remarries is entitled to dispose of the property he
or she has inherited, subject to no interference by any other person.
Article 31
A citizen may enter into a legacy-support agreement with a person who, in
accordance with the agreement, assumes the duty to support the former in
his or her lifetime and attends to his or her interment after death, in
return for the right to legacy. A citizen may enter into a legacy-support
agreement with an organization under collective ownership which, in
accordance with the agreement, assumes the duty to support the former in
his or her lifetime and attends to his or her interment after death, in
return for the right to legacy.
Article 32
An estate which is left with neither a successor nor a legatee shall
belong to the state or, where the decedent was a member of an organization
under collective ownership before his or her death, to such an
organization.
Article 33
The successor to an estate shall pay all taxes and debts payable by the
decedent according to law, up to the actual value of such estate, unless
the successor pays voluntarily in excess of the limit.
The successor who disclaims inheritance assumes no responsibility for the
payment of taxes and debts payable by the decedent according to law.
Article 34
The carrying out of a legacy shall not affect the payment of taxes and
debts payable by the legator according to law.

Chapter V Supplementary Provisions
Article 35
The people's congress of a national autonomous area may, in accordance
with the principles of this Law and the actual practices of the local
nationality or nationalities with regard to property inheritance, enact
adaptive or supplementary provisions. Provisions made by autonomous
regions shall be reported to the Standing Committee of the National
People's Congress for the record. Provisions made by autonomous
prefectures or autonomous counties shall become effective after being
reported to and approved by the standing committee of the people's
congress of the relevant province or autonomous region and shall be
reported to the Standing Committee of the National People's Congress for
the record.
Article 36
For inheritance by a Chinese citizen of an estate outside the People's
Republic of China or of an estate of a foreigner within the People's
Republic of China, the law of the place of domicile of the decedent shall
apply in the case of movable property; in the case of immovable property,
the law of the place where the property is located shall apply. For
inheritance by a foreigner of an estate within the People's Republic of
China or of an estate of a Chinese citizen outside the People's Republic
of China, the law of the place of domicile of the decedent shall apply in
the case of movable property; in the case of immovable property, the law
of the place where the property is located shall apply. Where treaties or
agreements exist between the People's Republic of China and foreign
countries, matters of inheritance shall be handled in accordance with such
treaties or agreements.
Article 37
This Law shall go into effect as of October 1, 1985.

Important Notice:
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

大同市人民代表大会常务委员会讨论决定重大事项的规定(2004年)

山西省人大常委会


山西省人民代表大会常务委员会关于批准《大同市人民代表大会常务委员会关于修改〈大同市人民代表大会常务委员会讨论决定重大事项的规定〉的决定》的决定


  (2004年9月25日山西省第十届人民代表大会常务委员会第十三次会议通过)
  山西省第十届人民代表大会常务委员会第十三次会议审议了大同市第十二届人民代表大会常务委员会第九次会议通过的《大同市人民代表大会常务委员会关于修改〈大同市人民代表大会常务委员会讨论决定重大事项的规定〉的决定》,决定予以批准。

附件:
   大同市人民代表大会常务委员会讨论决定重大事项的规定


  2000年3月2日大同市第十一届人民代表大会常务委员会第十一次会议通过
  2000年3月31日山西省第九届人民代表大会常务委员会第十五次会议批准
  根据2004年8月26日大同市第十二届人民代表大会常务委员会第九次会议《关于修改〈大同市人民代表大会常务委员会讨论决定重大事项的规定〉的决定》修正
  2004年9月25日山西省第十届人民代表大会常务委员会第十三次会议通过)
  第一条 为了保证宪法、法律、法规的正确实施,为了保证全国和本省、市人民代表大会及其常务委员会决议、决定的遵守和执行,规范市人民代表大会常务委员会行使讨论、决定本行政区域内重大事项职权的行为,根据《中华人民共和国宪法》、《中华人民共和国地方各级人民代表大会和地方各级人民政府组织法》、《山西省市县区人民代表大会组织通则》的规定,结合本市实际,制定本规定。
  第二条 市人民代表大会常务委员会(以下简称市人大常委会)讨论、决定本市行政区域内的政治、经济、教育、科学、文化、卫生、环境和资源保护、民政、民族等方面的重大事项适用本规定。
  第三条 本行政区域内下列重大事项须经市人大常委会审议决定:
  (一)市本年度国民经济和社会发展计划的部分变更;
  (二)市本年度财政预算的调整方案;
  (三)市上年度本级财政决算;
  (四)撤销县、区人民代表大会及其常委会不适当的决议;
  (五)撤销市人民政府不适当的决定和命令;
  (六)市人民检察院检察长在重大问题上不同意检察委员会多数人的决定而提请决定的事项;
  (七)授予地方荣誉称号。
  第四条 本行政区域内下列重大事项须向市人大常委会报告,由市人大常委会审议,必要时依法作出相应的决议、决定:
  (一)本市经济建设与社会发展的战略和重大改革方案;
  (二)贯彻实施法律、法规和民主法制建设方面的重大事项;
  (三)维护社会稳定、维护国家和集体利益,保障公民、法人和其他组织合法权益方面的重大事项;
  (四)涉及人民群众物质、文化生活和人民群众普遍关心和迫切要求解决的重大事项;
  (五)市人大代表和常委会组成人员的议案、建议、批评和意见的办理情况;
  (六)危及社会稳定和造成恶劣影响的重大事件处理情况;
  (七)重大自然灾害及抗灾救灾情况;
  (八)与国外以及国内其他城市缔结友好城市关系;
  (九)确定和变更城市标志和永久性纪念物、纪念日;
  (十)确定市级、市级以上专门保护区。
  第五条 本行政区域内下列重大事项须向市人大常委会报告,由市人大常委会审议:
  (一)市本年度国民经济和社会发展计划内的重大建设项目实施情况;
  (二)市人民政府投资的,未列入国民经济和社会发展计划的重大建设项目;
  (三)本级财政预算执行情况和预算外资金收支计划执行的审计情况;
  (四)基本养老保险基金、失业保险基金、住房公积金、教育基金、基本医疗保险基金等专项基金使用情况;
  (五)城市总体规划、土地利用总体规划、古城保护规划的制定、变更和执行情况;
  (六)本市科教兴市,计划生育,环境和资源保护的情况和重大措施;
  (七)本市行政区划的调整或变更;
  (八)本级行政机关的增加、合并和撤销;
  (九)市人大常委会交办的公民对本级国家机关和工作人员的控告、检举、揭发和申诉的办理情况;
  (十)市人民政府、市中级人民法院、市人民检察院廉政建设情况和对市人大常委会任命的工作人员严重违法、违纪的处理情况;
  (十一)市人民政府、市人大专门委员会、市中级人民法院和市人民检察院提请审议的专题报告。
  第六条 法律、法规另有规定需要提请市人大常委会讨论决定的重大事项,由市人大常委会讨论决定。
  第七条 市人大常委会主任会议、市人民政府、市人民代表大会各专门委员会、市人大常委会组成人员五人以上联名和市中级人民法院、市人民检察院,可以向市人大常委 会提出本规定第三条、第四条、第五条、第六条所列重大事项的议案。
  第八条 提交市人大常委会讨论决定重大事项的议案按照下列程序提出:
  (一)市人大常委会主任会议直接向市人大常委