- 中国商业贸易法律法规中英数据库(一) A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
中国商业贸易法律法规中英数据库(一)
- 出售的资产为股权的，其资产总额、营业收入以及资产净额分别以被投资企业的资产总额、营业收入以及净资产额与该项投资所占股权比例的乘积为准。 if the assets sold are equity, the total assets, business income and net assets are respectively the product of total assets, business income and net assets of the invested enterprise and the equity percentage of the investment.
- 出售的资产为非股权资产的，其资产总额、资产净额分别以该资产的账面值、相关资产与负债账面值的差额为准； if the assets sold are non-equity assets, the total assets and the net assets are respectively the book value of the assets and the difference between the related assets and the book value of the liabilities;
- 上市公司拟购买的资产为企业股权的，该企业应当不存在出资不实或者影响其合法存续的情况； If the assets that listed company intends to acquire are enterprise equity, the financial contribution of the enterprise should not be overrated and there should not be circumstances that would affect the legal continuation of the enterprise;
- 前款规定的审计报告未报送国务院证券监督管理机构的，离任人员不得在其他证券公司任职。 If the auditing report prescribed in the previous term has not been submitted to the securities regulatory agency under the State Council, the person to leave his post shall not take position in any other securities firm.
- 证券公司董事会设薪酬与提名委员会、审计委员会的，委员会负责人由独立董事担任。 If the board of the securities firm is set up with remuneration and nomination committee, audit committee, the principals of these committees should be undertaken by independent board director.
- 客户未能按期交足差额，或者到期未偿还融资融券债务的，证券公司应当立即按照约定处分其担保物。 If the customer fails to make up the difference within the prescribed period, or fails to pay back the due debts of the securities lending and borrowing, the securities firm shall immediately dispose of its collaterals according to the agreement.
- 申报额超过核定经营额或应纳税额的，按申报额缴纳税款；申报额低于核定经营额或应纳税额的，按核定经营额或应纳税额缴纳税款。 If the declared tax amount exceeds verified business revenue or payable tax amount, the declared amount should be collected; if the declared tax amount is lower than verified business revenue or payable tax amount, the verified business revenue or payable tax amount should be collected.
- 重整计划草案涉及《证券法》第一百二十九条规定相关事项的，证券公司或者管理人应当同时向国务院证券监督管理机构提出批准相关事项的申请，国务院证券监督管理机构应当自收到申请之日起15日内做出批准或者不予批准的决定。 If the draft of reorganization plan related to Article 129 of Securities Law, the securities firm or manager should also apply to securities regulatory authority under the State Council for approval of related issues at the same time. The securities regulatory authority under the State Council should make either approving or not approving decision within 15 days of receiving the application.?
- 该事项导致本次重组发生实质性变动的，须重新报经中国证监会核准。 If the events result in the substantive change of the reorganization, the listed company shall re-submit to the CSRC for approval.
- 总机构和分支机构不在同一县（市）的，应当分别向各自所在地的主管税务机关申报纳税； If the head office and branches are not in the same county (or city), they shall report and pay taxes separately with their respective local competent tax authorities.
- 证券公司的法定代表人或者经营管理的主要负责人离任的，应当聘请具有证券、期货相关业务资格的会计师事务所对其进行审计。 if the legal representative or principal of business management of the securities firm leaves his post, an accounting firm with securities and futures related business should be hired to conduct auditing.
- 上市公司及交易对方聘请证券服务机构的，应当立即与所聘请的证券服务机构签署保密协议。 If the listed company and the dealing party retain securities service organs, they shall sign confidentiality agreement with the securities service organs immediately.
- 上市公司在交易完成后成为持股型公司的，作为主要标的资产的企业股权应当为控股权。 if the listed company becomes a shareholding company after the transaction is completed, the enterprise equity as the main target assets should become the controlling equity.
- 重大资产重组涉及发行股份购买资产的，交易合同应当载明特定对象拟认购股份的数量或者数量区间、认购价格或者定价原则、限售期，以及目标资产的基本情况、交易价格或者定价原则、资产过户或交付的时间安排和违约责任等条款。 If the material assets reorganization involves the purchase of assets through issuing shares, the transaction contract shall set forth quantity or quantity interval, purchase price or price setting principles and limited sales period for the intentional purchase of shares by specified parties, also clauses including basic information of the target assets, transaction price or price setting principles, ownership transfer of the assets or delivery time arrangement and default responsibility.
- 该非股权资产不涉及负债的，不适用前条第一款第（三）项规定的资产净额标准。 if the non-equity assets do not involve liabilities, the standard for net assets stipulated in Clause (3) of the previous Article does not apply.
- 当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。 If the output tax of the period is less than and insufficient to offset the input tax of the period, the excessive input tax can be carried forward for set-off in the following periods.
- 合规总监缺位的，公司应当在6个月内聘请符合本规定第九条规定的人员担任合规总监。 If the position of compliance director is vacancy, the company shall, within 6 months, employ someone, who meets requirement prescribed in article 9 of this provision to assume compliance director position.
- 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.
- 项目单位向发展改革部门报送项目申请报告，涉及规划选址、用地预审、环评审批的，应附送相关文件。 If the project application report submitted to development and reform departments by a project entity involves site selecting, land use pre-inspection and environmental evaluation approval, the project entity shall also submit relevant documents.
- 购买股权导致上市公司取得被投资企业控股权的，其资产总额以被投资企业的资产总额和成交金额二者中的较高者为准，营业收入以被投资企业的营业收入为准，资产净额以被投资企业的净资产额和成交金额二者中的较高者为准；出售股权导致上市公司丧失被投资企业控股权的，其资产总额、营业收入以及资产净额分别以被投资企业的资产总额、营业收入以及净资产额为准。 If the purchase of the assets causes the listed company to have the controlling equity of the invested enterprise, the total amount of the assets is the total amount of the assets of the invested enterprise or the transaction amount, whichever is higher; the business income is the business income of the invested enterprise, and the net assets are the net assets of the invested enterprise or the transaction amount, whichever is higher; if the sales of the assets causes the listed company to lose the control right of the invested enterprise, the total assets, business income and net assets are respectively the total assets, business income? and net assets of the invested enterprise.
- 已登记债权经甄别确认符合国家收购规定的，行政清理组应当及时按照国家有关规定申请收购资金并协助收购； If the registered creditor's rights are confirmed in line with national prescription, administrative liquidation team should apply for acquisition of such funds and assist in acquisition according to related national rule;
- 经甄别确认不符合国家收购规定的，行政清理组应当告知申报的债权人。 if the registered creditor's rights are confirmed not in line with national acquisition prescription, the administrative liquidation team should inform declarer
- 重整计划涉及《证券法》第一百二十九条规定相关事项的，证券公司或者管理人应当同时向国务院证券监督管理机构提出批准相关事项的申请，国务院证券监督管理机构应当自收到申请之日起15日内做出批准或者不予批准的决定。 If the reorganization plan is related to Article 129 of Securities Law, the securities firm or manager should also apply to securities regulatory authority under the State Council for relevant approval at the same time. The securities regulatory authority under the State Council should make either approving or not approving decision within 15 days of receiving the application.
- 证券公司停止全部证券业务、解散、破产或者撤销境内分支机构的，应当在国务院证券监督管理机构指定的报刊上公告，并按照规定将经营证券业务许可证交国务院证券监督管理机构注销。 If the securities firm closes all securities business, disbands, goes bankruptcy or revokes domestic branch, it should publicize in newspaper appointed by the securities regulatory agency under the State Council and submit securities business license to the securities regulatory agency under the State Council for deregistration based on regulation.
- 证券公司逾期未按照要求委托证券经纪业务或者未转移客户的，国务院证券监督管理机构应当将客户转移到其他证券公司。 If the securities firm does not entrust brokerage business or transfer customer properly within this period, the securities regulatory authority of the State Council should transfer the customers to other securities firms.
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