| | |
Announcement of the China Securities Regulatory Commission
(No.4 [2009])
The China Securities Regulatory Commission (CSRC) hereby promulgates the Rules of Contents and Format of Information Disclosure by Companies Offering Securities No.27 -- Issuance Sponsorship Letter and Issuance Sponsorship Report. It shall enter into force on April 1, 2009.
March 27, 2009
Rules of Contents and Format of Information Disclosure by Companies Offering Securities No.27 -- Issuance Sponsorship Letter and Issuance Sponsorship Report
| | 中國證券監督管理委員會公告
（[2009]4號）
現公布《發行證券的公司信息披露內容與格式准則第27號--發行保薦書和發行保薦工作報告》，自2009年4月1日起施行。
二○○九年三月二十七日
發行證券的公司信息披露內容與格式准則第27號--發行保薦書和發行保薦工作報告
|
Chapter I General Provisions
| | 第一章 總則
|
Article 1 In order to standardize the submission of issuance sponsorship letters and issuance sponsorship reports, enhance the information disclosure of securities issuance as well as promote the practice standard of sponsors and their representatives of sponsor, the Rules is formulated according to the provisions in the Securities Law and the Administrative Measures on Sponsorship for Issuing and Listing of Securities (the Administrative Measures).
| | 第一條 為了規範發行保薦書、發行保薦工作報告的報送行為，加強證券發行的信息披露，提高保薦機構及其保薦代表人的執業水准，根據《證券法》、《證券發行上市保薦業務管理辦法》的規定，制定本准則。
|
Article 2 A sponsors engaged by a company limited by shares who applies for initial public offering and listing and a listed company who issues new shares or convertible bonds (hereinafter referred to as the issuer) shall issue an issuance sponsorship letter and an issuance sponsorship report in accordance with the Rules.
| | 第二條 申請首次公開發行股票並上市的股份有限公司、發行新股或可轉換公司債券的上市公司（以下簡稱發行人）所聘請的保薦機構應當按照本准則的要求出具發行保薦書和發行保薦工作報告。
|
Article 3 An issuance sponsorship letter is not only a formal legal document issued by the sponsor and its representative of sponsor for recommending the issuer's securities issuance, but also an important criteria to appraise the credibility and diligence of the sponsor and its representative of sponsor in dealing with sponsorship.
| | 第三條 發行保薦書是保薦機構及其保薦代表人為推薦發行人證券發行而出具的正式法律文件，也是評價保薦機構及其保薦代表人從事保薦業務是否誠實守信、勤勉盡責的重要依據。
|
Article 4 The sponsor shall state clear opinions on issues including the qualification and major risks of the issuer, the connected relationship between the sponsor and the issuer and the recommendation conclusion from the sponsor in the issuance sponsorship letter.
| | 第四條 保薦機構應在發行保薦書中對發行人是否符合發行條件，發行人存在的主要風險，保薦機構與發行人的關聯關系，保薦機構的推薦結論等事項發表明確意見。
|
Article 5 An issuance sponsorship report is a complementary document for an issuance sponsorship letter. The sponsor shall comprehensively record the main working process for dutiful recommendation of the issuer, make detailed remarks on the main problems of the issuer and relevant solutions in the process of dutiful recommendation as well as fully reveal the major risks of the issuer in the issuance sponsorship report.
| | 第五條 發行保薦工作報告是發行保薦書的輔助性文件。保薦機構應在發行保薦工作報告中，全面記載盡職推薦發行人的主要工作過程，詳細說明盡職推薦過程中發現的發行人存在的主要問題及解決情況，充分揭示發行人面臨的主要風險。
|
Article 6 Concerning problems or risks having great influence on the investment decisions to be made by investors, an issuance sponsorship report shall attach great importance to them and make disclosure about them, give a specific and complete statement and analysis as well as make remarks on solutions of main problems.
| | 第六條 凡是對投資者做出投資決策有重大影響的問題或者風險，發行保薦工作報告均應予以充分關注和揭示，並詳盡、完整地陳述分析，就主要問題的解決情況予以說明。
|
Article 7 An issuance sponsorship letter and an issuance sponsorship report shall be based on a full investigation on the issuer and full understanding of its operation status, risks as well as problems, and be supported by corresponding working papers of sponsorship.
| | 第七條 發行保薦書、發行保薦工作報告必須建立在對發行人進行全面調查，充分了解發行人經營狀況及其面臨風險和問題的基礎之上，並具備相應的保薦業務工作底稿支持。
|
Article 8 Whether the sponsor and its representative of sponsor are credible and diligent or not in accordance to relevant laws and regulations including the Company Law of the People's Republic of China (the Company Law) and the Securities Law and relevant provisions of the China Securities Regulatory Commission (CSRC), whether they give issuance sponsorship letters and issuance sponsorship reports in compliance with the business rules, industry practice criterion and moral code formulated based on laws, and whether the issued documents are of authenticity, accuracy and completeness shall be clearly stated at the beginning of an issuance sponsorship letter and an issuance sponsorship report.
| | 第八條 發行保薦書和發行保薦工作報告開頭部分應當載明，保薦機構及其保薦代表人是否根據《公司法》、《證券法》等有關法律、法規和中國證監會的有關規定，誠實守信，勤勉盡責，嚴格按照依法制訂的業務規則、行業執業規範和道德准則出具發行保薦書和發行保薦工作報告，並保證所出具文件的真實性、准確性和完整性。
|
Article 9 After submitting an issuance sponsorship letter and an issuance sponsorship report, the sponsor shall supplement and update the aforesaid letter and report in time in case that there is significant change to the issuer and the securities issuance conditions are affected by the change.
| | 第九條 保薦機構報送發行保薦書和發行保薦工作報告後，發行人情況發生重大變化並影響本次證券發行條件的，保薦機構應當及時對發行保薦書和發行保薦工作報告進行補充、更新。
|
Chapter II Indispensable Contents of Issuance Sponsorship Letter
| | 第二章 發行保薦書的必備內容
|
Section 1 Basic Information of the Securities Issuance
| | 第一節 本次證券發行基本情況
|
Article 10 The sponsor shall brief information of the representative of sponsor in charge of the recommendation, including his/her name, experiences in sponsorship, etc.
．．．．．． | | 第十條 保薦機構應簡述本次具體負責推薦的保薦代表人，包括保薦代表人姓名、保薦業務執業情況等內容。
．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您現在要進入的是北大法律英文網會員專區，如您是我們英文用戶可直接 登錄，進入會員專區查詢您所需要的信息；如您還不是我們 的英文用戶，請注冊並交納相應費用成為我們的英文會員 。如有問題請來電咨詢；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | |
| | | |