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中英对照:上海证券交易所上市公司关联交易实施指引
作者:赵丽娜律师发布   出处:法律顾问网·涉外www.flguwen.com     时间:2011/4/6 15:43:00

Guidelines of the Shanghai Stock Exchange on Affiliated Transactions of Listed Companies

上海证券交易所上市公司关联交易实施指引

Promulgating Institution: Shanghai Stock Exchange
Promulgating Date: 03/04/2011
Effective Date: 05/01/2011
Validity Status: Forthcoming
颁布机关: 上海证券交易所
颁布时间: 03/04/2011
实施时间: 05/01/2011
效力状态: 未生效

Text

正文

Chapter 1: General Provisions
第一章  总则
Article 1    In order to standardize the conducting of affiliated transactions by listed companies, to improve the compliant operation of listed companies, and to safeguard the interests and rights of listed companies and their shareholders, these Guidelines are formulated in accordance with the Rules of the Shanghai Stock Exchange for Listing Shares (hereinafter referred to as "Share Listing Rules"), the Rule No. 2 on Contents and Format of Information Disclosure for Companies Offering Securities – Contents and Format for Annual Reports and other provisions.
     第一条  为规范上市公司关联交易行为,提高上市公司规范运作水平,保护上市公司和全体股东的合法权益,根据《上海证券交易所股票上市规则》(以下简称“《股票上市规则》”)、《公开发行证券的公司信息披露内容与格式准则第2号<年度报告的内容与格式>》等规定,制定本指引。
Article 2    An affiliated transaction of a listed company shall have a fair price and appropriate procedures for decision making with standardized information disclosure. A listed company shall actively reduce affiliated transaction through asset restructuring or group listing.
     第二条  上市公司关联交易应当定价公允、决策程序合规、信息披露规范。公司应当积极通过资产重组、整体上市等方式减少关联交易。
Article 3    The board of directors of a listed company shall provide for the duties of the audit committee or affiliated transaction control committee under the board to perform the control and daily management of related parties.
According to relevant regulatory provisions, the board of directors of banks and of companies in certain industries shall have an affiliated transaction control committee. The Exchange encourages the board of directors of the listed companies with significant affiliated transactions to set up an affiliated transaction control committee.
     第三条  上市公司董事会应当规定其下设的审计委员会或关联交易控制委员会履行上市公司关联交易控制和日常管理的职责。
    银行等特殊行业上市公司董事会应当按照有关监管规定下设关联交易控制委员会。本所鼓励关联交易比重较大的上市公司董事会设立关联交易控制委员会。
Article 4    The disclosure of affiliates and affiliated transactions provided in the section other than the financial reports of an interim or regular report of a listed company shall be subject to the Share Listing Rules and the Rule 2 on Contents and Format of Information Disclosure for Companies Offering Securities – Contents and Format for Annual Reports.
The disclosure of affiliates and affiliated transactions provided in the financial reports of a regular report shall be subject to the Enterprise Accounting Principles No. 36 – Disclosure of Affiliated Transactions.
     第四条  上市公司临时报告和定期报告中非财务报告部分的关联人及关联交易的披露应当遵守《股票上市规则》和《公开发行证券的公司信息披露内容与格式准则第2号<年度报告的内容与格式>》的规定。
    定期报告中财务报告部分的关联人及关联交易的披露应当遵守《企业会计准则第36号——关联方披露》的规定。
Article 5    For a company listed both on an overseas stock exchange and on the A-share or B-share market of the Exchange, the disclosure of affiliated transactions and relevant procedures for decision making shall be subject to the provisions of the overseas stock exchange in question and the Exchange.
     第五条  同时在境外证券市场和本所A股或B股市场上市的公司,其关联交易的披露和决策程序应同时遵守境外证券市场和本所的规定。
Article 6    The Exchange imposes sanctions, depending on the severity of the acts, on related persons involved in violations of these Guidelines by the listed companies and their affiliates based on the provisions of Chapter 17 of the Share Listing Rules.
     第六条  上市公司及其关联人违反本指引规定的,本所视情节轻重按《股票上市规则》第十七章的规定对相关责任人给予相应的惩戒。
Chapter 2: Determination of Affiliates and Affiliated Transactions
第二章  关联人及关联交易认定
Article 7    Affiliates of a listed company include affiliated legal persons and affiliated natural persons.
     第七条  上市公司的关联人包括关联法人和关联自然人。
Article 8   A legal person or other organization falling into one of the followings is an affiliate of a listed company:
(1) Any legal person or other organization that directly or indirectly controls the listed company;
(2) Any legal person or other organization, other than listed company and its controlled subsidiaries, that is directly or indirectly controlled by the legal person or other organization mentioned in (1);
(3) Any legal person or other organization, other than listed company and its controlled subsidiaries, that is directly or indirectly controlled by an affiliated natural person of the listed company as stated in Article 10 or in which the affiliated natural person assumes the position of director or officer;
(4) Any legal person or other organization that holds 5% or more of the stock of the listed company; or
(5) Any other legal person or other organization that, as determined by the Exchange under the "substance over form" principle, has any special relationship with the listed company or may cause  a disequilibrium of interests of the listed company, including the legal person or other organization that holds 10% or more of shares of a controlling subsidiary which may have an important influence on the listed company.
     第八条  具有以下情形之一的法人或其他组织,为上市公司的关联法人:
    (一)直接或者间接控制上市公司的法人或其他组织;
    (二)由上述第(一)项所列主体直接或者间接控制的除上市公司及其控股子公司以外的法人或其他组织;
    (三)由第十条所列上市公司的关联自然人直接或者间接控制的,或者由关联自然人担任董事、高级管理人员的除上市公司及其控股子公司以外的法人或其他组织;
    (四)持有上市公司5%以上股份的法人或其他组织;
    (五)本所根据实质重于形式原则认定的其他与上市公司有特殊关系,可能导致上市公司利益对其倾斜的法人或其他组织,包括持有对上市公司具有重要影响的控股子公司10%以上股份的法人或其他组织等。
Article 9    Where a listed company and the subjects as stated in Item (2) of the preceding paragraph are subject to the same control of a state-owned assets administrative agency, no affiliated relationship is created thereby, except for the circumstances under which the legal representative, general manager or one half of the directors of the subjects concurrently act as the director, supervisor or officer of the listed company.
     第九条  上市公司与前条第(二)项所列主体受同一国有资产管理机构控制的,不因此而形成关联关系,但该主体的法定代表人、总经理或者半数以上的董事兼任上市公司董事、监事或者高级管理人员的除外。
Article 10   A natural person falling into one of the followings is considered an affiliated natural person of a listed company:
(1) Any natural persons who directly or indirectly holds 5% or more of the shares of the listed company;
(2) The directors, supervisors or officers of the listed company;
(3) The directors, supervisors and officers of the affiliated legal persons as stated in Item (1) of Article 8;
(4) Family members that have a close relationship with a person as specified in Items (1) and (2) of this Article; or
(5) Other natural persons as determined by the Exchange under the "substance over form" principle that have any special relationship with the listed company or may cause a disequilibrium of interests of the listed company, including a natural person which holds 10% or more of shares of a controlling subsidiary which may have an important influence on the listed company.
     第十条  具有以下情形之一的自然人,为上市公司的关联自然人:
    (一)直接或间接持有上市公司5%以上股份的自然人;
    (二)上市公司董事、监事和高级管理人员;
    (三)第八条第(一)项所列关联法人的董事、监事和高级管理人员;
    (四)本条第(一)项和第(二)项所述人士的关系密切的家庭成员;
    (五)本所根据实质重于形式原则认定的其他与上市公司有特殊关系,可能导致上市公司利益对其倾斜的自然人,包括持有对上市公司具有重要影响的控股子公司10%以上股份的自然人等。
Article 11    A legal person, other organizations or natural person falling into one of the followings is considered an affiliate of a listed company:
(1) Any person or other organization that, according to the relevant agreements and arrangements concluded with the listed company or its affiliates, will fall into any of the circumstances as prescribed in Article 8 or 10 after the said agreements or arrangements take effect or in the upcoming 12 months ; and
(2) Any legal persons, other organizations, or natural persons that have fallen into any of the circumstances as stated in Article 8 or 10 in the past 12 months.
     第十一条  具有以下情形之一的法人、其他组织或者自然人,视同上市公司的关联人:
    (一)根据与上市公司或者其关联人签署的协议或者作出的安排,在协议或者安排生效后,或在未来十二个月内,将具有第八条或者第十条规定的情形之一;
    (二)过去十二个月内,曾经具有第八条或者第十条规定的情形之一。
Article 12    Affiliated transaction of a listed company refers to the matters that may cause the transfer of resources or obligations between a listed company or its controlled subsidiary and an affiliate of the listed company, including:
(1) Purchase or sale of assets;  
(2) Investment (including trust management of finances, trusted loans, etc.);
(3) Provision of financial assistant;
(4) Provision of security;
(5) Leasing or rent-out of assets;
(6) Entrusting or entrusted management of assets and operations;
(7)  Donating assets or receiving donated assets;
(8) Restructuring of creditor's right or debts;
(9) Conclusion of licensing agreement;
(10) Transferring or acquiring research and development projects;
(11) Purchase of raw materials, fuels, and power;
(12) Sale of products or goods;
(13) Supplying or receiving labor services;
(14) Entrusting or entrusted sales;
(15) Deposits in or loans from financial company of an affiliate;
(16) Joint investment with the affiliate; and
(17) Other matters the Exchange deems in accordance with the substance over form principle likely to lead to the transfer of resources or obligations through agreement, including providing the company jointly invested with the affiliate with financial aid or guarantee that exceeds its equity or investment proportion, or waiving the right of first refusal or the right to proportionally increase its holding in such jointly invested company.
     第十二条  上市公司的关联交易,是指上市公司或者其控股子公司与上市公司关联人之间发生的可能导致转移资源或者义务的事项,包括:
    (一)购买或者出售资产;
    (二)对外投资(含委托理财、委托贷款等);
    (三)提供财务资助;
    (四)提供担保;
    (五)租入或者租出资产;
    (六)委托或者受托管理资产和业务;
    (七)赠与或者受赠资产;
    (八)债权、债务重组;
    (九)签订许可使用协议;
    (十)转让或者受让研究与开发项目;
    (十一)购买原材料、燃料、动力;
    (十二)销售产品、商品;
    (十三)提供或者接受劳务;
    (十四)委托或者受托销售;
    (十五)在关联人的财务公司存贷款;
    (十六)与关联人共同投资。
    (十七)本所根据实质重于形式原则认定的其他通过约定可能引致资源或者义务转移的事项,包括向与关联人共同投资的公司提供大于其股权比例或投资比例的财务资助、担保以及放弃向与关联人共同投资的公司同比例增资或优先受让权等。
Chapter 3: Reporting of Affiliates
第三章  关联人报备
Article 13    The directors, supervisors, officers, shareholders holding 5% or more of stock, actual controllers and concert parties of a listed company shall inform the company of their affiliated relationships with the listed company in a timely manner.
     第十三条  上市公司董事、监事、高级管理人员,持股5%以上的股东、实际控制人及其一致行动人,应当将其与上市公司存在的关联关系及时告知公司。
Article 14    The audit committee of a listed company (or the controlling committee of the affiliated transaction) shall confirm the list of affiliates of the listed company and shall report to the board of directors and board of supervisors in a timely manner.
     第十四条  上市公司审计委员会(或关联交易控制委员会)应当确认上市公司关联人名单,并及时向董事会和监事会报告。
Article 15    A listed company shall fill out or upgrade the list of its affiliates and the affiliated relationship at the "Listed Companies Section" of the website of the Exchange.
     第十五条  上市公司应及时通过本所网站“上市公司专区”在线填报或更新上市公司关联人名单及关联关系信息。
Article 16    An affiliated natural person of a listed company shall report the following information:
(1) Name and identity number; and
(2) Description of the affiliated relationship with the listed company.
An affiliated legal person of a listed company shall report the following information:
(1) Name and the organization code of the legal person; and
(2) Description of the affiliated relationship with the listed company.
     第十六条  上市公司关联自然人申报的信息包括:
    (一)姓名、身份证件号码;
    (二)与上市公司存在的关联关系说明等。
    上市公司关联法人申报的信息包括:
    (一)法人名称、法人组织机构代码;
    (二)与上市公司存在的关联关系说明等。
Article 17    A listed company shall reveal its relationship with an affiliate layer by layer and state:
(1) Full name and organization code (if available) of the controlling party or the party holding the shares;
(2) Full name and organization code (if available) of the controlled party or the investee; and 
(3) The total share capitals held by the controlling party or the investing party in the controlled party or the investee.
     第十七条  上市公司应当逐层揭示关联人与上市公司之间的关联关系,说明:
    (一)控制方或股份持有方全称、组织机构代码(如有);
    (二)被控制方或被投资方全称、组织机构代码(如有);
    (三)控制方或投资方持有被控制方或被投资方总股本比例等。
Chapter 4: Disclosure of Affiliated Transactions and Decision-Making Procedures
第四章  关联交易披露及决策程序
Article 18    Any contemplated affiliated transaction between a listed company and its affiliated natural person in an amount over 300,000 yuan (except for that for which the listed company has provided a security) shall be disclosed in a timely manner.
     第十八条  上市公司与关联自然人拟发生的交易金额在30万元以上的关联交易(上市公司提供担保除外),应当及时披露。
Article 19    Any contemplated affiliated transaction between a listed company and its affiliated legal person in an amount over 3 million yuan and accounting for 0.5% or more of the absolute value of the company's latest audited net assets (except for that for which the listed company has provided a security) shall be disclosed in a timely manner.
     第十九条  上市公司与关联法人拟发生的交易金额在300万元以上,且占公司最近一期经审计净资产绝对值0.5%以上的关联交易(上市公司提供担保除外),应当及时披露。
Article 20    A contemplated affiliated transaction between a listed company and its affiliate shall, in addition to the timely disclosure requirement, also be submitted to the board of directors and the board of shareholders for review if it reaches any of the followings:
(1) Any significant affiliated transaction (excl guarantees offered by the listed company, cash assets donated to the listed company and debts exempted for the company) involving an amount over 30 million yuan and accounting for 5% or more of the audited absolute value of the company's net assets for the latest reporting period. Where a listed company contemplates an important affiliated transaction, it shall provide the audit or appraisal reports issued by the securities service institution with the qualification of practicing businesses related to securities and futures on the transaction underlying. For transaction underlying involving the affiliated transactions concerning the daily operations as stated in Chapter 7, no audit or appraisal is required; or
(2) The listed company provides the affiliate with a security.
     第二十条  上市公司与关联人拟发生的关联交易达到以下标准之一的,除应当及时披露外,还应当提交董事会和股东大会审议:
    (一)交易(上市公司提供担保、受赠现金资产、单纯减免上市公司义务的债务除外)金额在3000万元以上,且占上市公司最近一期经审计净资产绝对值5%以上的重大关联交易。上市公司拟发生重大关联交易的,应当提供具有执行证券、期货相关业务资格的证券服务机构对交易标的出具的审计或者评估报告。对于第七章所述与日常经营相关的关联交易所涉及的交易标的,可以不进行审计或者评估;
    (二)上市公司为关联人提供担保。
Article 21    Where a listed company and its affiliate co-invest in the establishment of a company, the amount of transaction shall be the amount of contribution made by the listed company and the provisions of Articles 18, 19 and paragraph (1) of Article 20 shall apply.
     第二十一条  上市公司与关联人共同出资设立公司,应当以上市公司的出资额作为交易金额,适用第十八条、第十九条和第二十条第(一)项的规定。
Article 22    Where a listed company tends not to subscribe a same proportion of capital increase in the company jointly invested with the affiliate or tends to waive the preemptive right, the amount of transaction shall be the amount involved in the listed company's waiver of its right to subscribe in the capital increase or the preemptive right, and the provisions of Articles 18, 19 and paragraph (1) of Article 20 shall apply.
Where a listed company's waiver of its right to subscribe a capital increase or the preemptive right may cause any change to the scope of its consolidated statement, the amount of transaction shall be the total net assets of the company corresponding to the waiver in the latest period, and the provision of Articles 18, 19 and paragraph (1) of Article 20 shall apply.
     第二十二条  上市公司拟放弃向与关联人共同投资的公司同比例增资或优先受让权的,应当以上市公司放弃增资权或优先受让权所涉及的金额为交易金额,适用第十八条、第十九条、和第二十条第(一)项的规定。
    上市公司因放弃增资权或优先受让权将导致上市公司合并报表范围发生变更的,应当以上市公司拟放弃增资权或优先受让权所对应的公司的最近一期末全部净资产为交易金额,适用第十八条、第十九条和第二十条第(一)项的规定。
Article 23    Where a listed company conducts any affiliated transaction with respect to "provision of financial assistance" or "entrusted financing", the amount of transaction shall be the amount occurred and the provisions of Articles 18, 19 and paragraph (1) of Article 20 shall apply.
     第二十三条  上市公司进行“提供财务资助”、“委托理财”等关联交易的,应当以发生额作为交易金额,适用第十八条、第十九条和第二十条第(一)项的规定。
Article 24    Where a listed company conducts any of the following affiliated transactions, it shall, under the principle of accumulative calculation for a consecutive 12 months, calculate the amount of the transaction and shall apply the provisions of Articles 18, 19 and paragraph (1) of Article 20 respectively:
(1) The transaction conducted with the same affiliate; and
(2) The transactions conducted with different affiliates, of which the category of transaction underlying is related.
The same affiliate as specified above includes being under the same direct or indirect control of a legal person or other organization with the affiliate or having mutual equity control relationship; and legal person or other organization in which the same affiliated natural person acts as the director or officer.
Any affiliated transaction for which the decision making procedures have been performed in the board of shareholders in accordance with the accumulated calculation principle needs not be included in relevant calculation.
     第二十四条  上市公司进行下列关联交易的,应当按照连续十二个月内累计计算的原则,计算关联交易金额,分别适用第十八条、第十九条、和第二十条第(一)项的规定:
    (一)与同一关联人进行的交易;
    (二)与不同关联人进行的交易标的类别相关的交易。
    上述同一关联人,包括与该关联人受同一法人或其他组织或者自然人直接或间接控制的,或相互存在股权控制关系;以及由同一关联自然人担任董事或高级管理人员的法人或其他组织。
    已经按照累计计算原则履行股东大会决策程序的,不再纳入相关的累计计算范围。
Article 25    Where a listed company plans to conduct an important affiliated transaction with its affiliate, it shall refer the transaction to the board of directors for consideration after the independent directors deliver prior approval opinions. Before making any judgment, an independent director may engage an independent financing adviser to produce a report and then use the report as the basis of its judgment.
The audit committee of a listed company (or control committee of affiliated transaction) shall also review the matters concerning the affiliated transaction and produce its written opinions, which shall be delivered to the board of directors for consideration and meanwhile reported to the board of supervisors. The audit committee (or control committee of affiliated transaction) may engage an independent financing adviser to produce a report and use such report as a basis of judgment.
     第二十五条  上市公司拟与关联人发生重大关联交易的,应当在独立董事发表事前认可意见后,提交董事会审议。独立董事作出判断前,可以聘请独立财务顾问出具报告,作为其判断的依据。
    上市公司审计委员会(或关联交易控制委员会)应当同时对该关联交易事项进行审核,形成书面意见,提交董事会审议,并报告监事会。审计委员会(或关联交易控制委员会)可以聘请独立财务顾问出具报告,作为其判断的依据。
Article 26    When the board of directors of a listed company considers any affiliated transaction matters, the affiliated director shall withdraw from voting nor exercise the voting right on behalf of other directors. 
Such meeting of the board of directors may be held so long as a majority of non-affiliated directors present, and any resolution made at the meeting of the board of directors shall be adopted by a majority of the non-affiliated directors. Where the number of non-affiliated directors presenting at the meeting of the board of directors is less than three, the company shall submit the transaction to the board of shareholders for consideration.
     第二十六条  上市公司董事会审议关联交易事项时,关联董事应当回避表决,也不得代理其他董事行使表决权。
    该董事会会议由过半数的非关联董事出席即可举行,董事会会议所作决议须经非关联董事过半数通过。出席董事会会议的非关联董事人数不足三人的,公司应当将交易提交股东大会审议。
Article 27    When the board of shareholders of a listed company considers any affiliated transaction matters, the affiliated shareholder shall withdraw from voting nor exercise the voting right on behalf of other shareholders.
     第二十七条  上市公司股东大会审议关联交易事项时,关联股东应当回避表决,也不得代理其他股东行使表决权。
Article 28    The board of supervisors of a listed company shall supervise the consideration, voting, disclosure and performance procedures of an affiliated transaction and shall deliver its opinions in the annual reports.
     第二十八条  上市公司监事会应当对关联交易的审议、表决、披露、履行等情况进行监督并在年度报告中发表意见。
Article 29    The control committee of affiliated transaction established under the board of directors of a listed company shall meet the following conditions:
(1) Consisting of at least three directors, of which independent directors shall make up the majority, and at least one of the independent directors shall be a professional accountant;
(2) With an independent director acting as the chairman and being in charge of presiding over the work of the control committee of the affiliated transaction;
(3) No member of the control committee of affiliated transaction shall be nominated or recommended by the controlling shareholders (except for independent directors) or be any person who holds a position in the organization of any controlling shareholder; and
(4) Any other conditions required by the Exchange.
     第二十九条  上市公司董事会下设的关联交易控制委员会应当符合下列条件:
    (一)至少应由三名董事组成,其中独立董事应占多数,独立董事中至少有一名会计专业人士;
    (二)由独立董事担任主任委员,负责主持关联交易控制委员会的工作;
    (三)关联交易控制委员会委员不得由控股股东提名、推荐(独立董事除外)或在控股股东单位任职的人员担任;
    (四)本所要求的其他条件。
Chapter 5: Pricing of Affiliated Transaction
第五章  关联交易定价
Article 30    In conducting any affiliated transaction, a listed company shall sign a written agreement to specify the pricing policy for the affiliated transaction. In the event of any important change to the major clauses of the agreement concerning the transaction price in the process of execution of the affiliated transaction, the listed company shall go through again the corresponding examination and approval procedures based upon the changed amount of transaction.
     第三十条  上市公司进行关联交易应当签订书面协议,明确关联交易的定价政策。关联交易执行过程中,协议中交易价格等主要条款发生重大变化的,公司应当按变更后的交易金额重新履行相应的审批程序。
Article 31    The affiliated transaction of a listed company shall be priced fairly by reference to the following principles:
(1) Where there is a price set by the government for an affiliated transaction, such a price shall apply;
(2) Where there is a government guidance price for such a transaction, the ultimate price may be set within the indicative range set by the government;
(3) Despite government price or guidance price, the price for an affiliated transaction may be set based on the market price or charge standard of a comparable independent third party as long as such a price or standard is available.
(4) Where such a market price is not available, the price may be based on the transacting price of a deal between the affiliate of the listed company in question and a third party independent of the affiliate;
(5) Where there is neither a market price of an independent third party nor a price of non-affiliated transaction as relevant, an appropriate composite price, comprised of reasonable cost and expenses and profit, may be used as a basis for pricing.
     第三十一条  上市公司关联交易定价应当公允,参照下列原则执行:
    (一)交易事项实行政府定价的,可以直接适用该价格;
    (二)交易事项实行政府指导价的,可以在政府指导价的范围内合理确定交易价格;
    (三)除实行政府定价或政府指导价外,交易事项有可比的独立第三方的市场价格或收费标准的,可以优先参考该价格或标准确定交易价格;
    (四)关联事项无可比的独立第三方市场价格的,交易定价可以参考关联方与独立于关联方的第三方发生非关联交易价格确定;
    (五)既无独立第三方的市场价格,也无独立的非关联交易价格可供参考的,可以合理的构成价格作为定价的依据,构成价格为合理成本费用加合理利润。
Article 32    When setting the price for an affiliated transaction based on Item (3), (4) or (5) of the preceding article, a listed company may use one of the following methods, depending on the nature of the transaction:
(1) Cost-plus pricing, which prices an affiliated transaction at the reasonable cost of the transaction plus the gross profit of a comparable non-affiliated transaction, and which is applicable to procurement, sale, transfer and use of tangible assets, provision of services, financing and other affiliated transactions;
(2) Resale, price method where the fair price at which the affiliated party purchases goods is the price at which it sells the same previously purchased less the gross profit of a comparable non-affiliated transaction. This method applies to the simple processing of goods by the reseller other than any substantial value-added processing that changes the look, property, structure or trademark of the goods, or the outright purchase and sale of the same;
(3) The comparable uncontrolled price method, which prices an affiliated transaction at the level for a business activity between unrelated parties the same as or similar with the affiliated transaction in question. This method applies to all the types of affiliated transactions;
(4) The transactional net margin method, which determines the net margin of an affiliated transaction using the margin of a comparable non-affiliated transaction. This method is applicable to procurement, sale, transfer and use of tangible assets, provision of services, and other affiliated transactions;
(5) The profit split method, which calculates attributable profits of the listed company and the transacting affiliate based on their respective contribution to the consolidated profit in connection with the affiliated transaction. This method is applied where an affiliated transaction is highly integrated and where the results of the transaction are difficult to be assessed separately for each trading party.
     第三十二条  上市公司按照前条第(三)项、第(四)项或者第(五)项确定关联交易价格时,可以视不同的关联交易情形采用下列定价方法:
    (一)成本加成法,以关联交易发生的合理成本加上可比非关联交易的毛利定价。适用于采购、销售、有形资产的转让和使用、劳务提供、资金融通等关联交易;
    (二)再销售价格法,以关联方购进商品再销售给非关联方的价格减去可比非关联交易毛利后的金额作为关联方购进商品的公平成交价格。适用于再销售者未对商品进行改变外型、性能、结构或更换商标等实质性增值加工的简单加工或单纯的购销业务;
    (三)可比非受控价格法,以非关联方之间进行的与关联交易相同或类似业务活动所收取的价格定价。适用于所有类型的关联交易;
    (四)交易净利润法,以可比非关联交易的利润水平指标确定关联交易的净利润。适用于采购、销售、有形资产的转让和使用、劳务提供等关联交易;
    (五)利润分割法,根据上市公司与其关联方对关联交易合并利润的贡献计算各自应该分配的利润额。适用于各参与方关联交易高度整合且难以单独评估各方交易结果的情况。
Article 33    Where an affiliated transaction of a listed company cannot be priced based on the principles or methods mentioned above, the principle and method for pricing shall be disclosed, with the fairness in connection to the pricing explained.
     第三十三条  上市公司关联交易无法按上述原则和方法定价的,应当披露该关联交易价格的确定原则及其方法,并对该定价的公允性作出说明。
Chapter 6: Contents to be Disclosed for Affiliates and Related party transactions
第六章  关联人及关联交易应当披露的内容
Article 34     In conducting any affiliated transaction as stated in Chapter 4 of these Guidelines with an affiliate, a listed company shall make a disclosure in the form of a temporary report.
     第三十四条  上市公司与关联人进行本指引第四章所述的关联交易,应当以临时报告形式披露。
Article 35    In disclosing an affiliated transaction, a listed company shall present the Exchange with the following documents:
(1) Announcement;
(2) Agreements and letter of intent related to the transaction; resolutions of the board of directors, announcements of the resolutions, approval documents (if applicable) involving the transaction as issued by the authorities, and professional reports issued by the securities service agencies (if applicable);
(3) Written documents proving the prior approval of the transaction by the independent director;  
(4) opinions of the independent director;
(5) Opinions of the audit committee (or the control committee of the affiliated transaction) ( if applicable); and
(6) Other documents as required by the Exchange.
     第三十五条  上市公司披露关联交易应当向本所提交下列文件:
    (一)公告文稿;
    (二)与交易有关的协议或者意向书;董事会决议、决议公告文稿;交易涉及的有权机关的批文(如适用);证券服务机构出具的专业报告(如适用);
    (三)独立董事事前认可该交易的书面文件;
    (四)独立董事的意见;
    (五)审计委员会(或关联交易控制委员会)的意见(如适用);
    (六)本所要求的其他文件。
Article 36    Disclosure of an affiliated transaction by a listed company shall include: 
(1) A briefing of the affiliated transaction;
(2) Introduction of the affiliate;
(3) Basics about the subject of the affiliated transaction;
(4) Main contents of the affiliated transaction and the pricing policy;
(5) Purpose of the affiliated transaction and its influence on the listed company;
(6) Prior approval and independent opinions of the independent director;
(7) Opinions of independent financial advisers (if applicable);
(8) Opinions of the audit committee (or the control committee of the affiliated transaction) ( if applicable); 
(9) Information of previous affiliated transactions; and
(10) Commitments made by controlling shareholders (if available).
     第三十六条  上市公司披露的关联交易公告应当包括:
    (一)关联交易概述;
    (二)关联人介绍;
    (三)关联交易标的的基本情况;
    (四)关联交易的主要内容和定价政策;
    (五)该关联交易的目的以及对上市公司的影响;
    (六)独立董事的事前认可情况和发表的独立意见;
    (七)独立财务顾问的意见(如适用);
    (八)审计委员会(或关联交易控制委员会)的意见(如适用);
    (九)历史关联交易情况;
    (十)控股股东承诺(如有)。
Article 37    A listed company shall disclose in its annual report and semi-annual report of important matters the important affiliated transactions happened during the reporting period and make the disclosure under the requirements as specified in Article 38 through 41 based upon different types.
     第三十七条  上市公司应在年度报告和半年度报告重要事项中披露报告期内发生的重大关联交易事项,并根据不同类型按第三十八至四十一条的要求分别披露。
Article 38    A listed company's disclosure of an affiliated transaction related to its daily operation shall include:
(1) The parties to the affiliated transaction;
(2) Contents of the transaction;
(3) Pricing policy;
(4) Price of the transaction, where the market price of the same type of transaction is made available, reference market price shall be disclosed; in the case of a larger gap between the actual trading price and the reference market price, the reason shall be explained;
(5) The transaction amount and its proportion in the amount of the same type of transaction and the method of settlement;
(6) Details about the return of large sales (if any);
(7) The necessity and continuity of the affiliated transaction, reasons for selecting the affiliate (instead of other transaction parties in the market) to conduct the transaction, influence of the affiliated transaction on the independence of the company, the degree of dependence on the affiliate and the relevant measures (if any); and
(8) Should the total amount of the daily affiliated transactions to be happened in the year be estimated based upon the type, it is required to disclose the actual performance of the matters (if any) related to the daily affiliated transactions in the reporting period.
     第三十八条  上市公司披露与日常经营相关的关联交易,应当包括:
    (一)关联交易方;
    (二)交易内容;
    (三)定价政策;
    (四)交易价格,可以获得同类交易市场价格的,应披露市场参考价格,实际交易价格与市场参考价格差异较大的,应说明原因;
    (五)交易金额及占同类交易金额的比例、结算方式;
    (六)大额销货退回的详细情况(如有);
    (七)关联交易的必要性、持续性、选择与关联人(而非市场其他交易方)进行交易的原因,关联交易对公司独立性的影响,公司对关联人的依赖程度,以及相关解决措施(如有);
    (八)按类别对当年度将发生的日常关联交易进行总金额预计的,应披露日常关联交易事项在报告期内的实际履行情况(如有)。
Article 39    A listed company's disclosure of its affiliated transactions related to acquisition and sales of assets shall include:
(1) The parties to the affiliated transactions;
(2) Contents of the transactions;
(3) Pricing policy;
(4) The book value and evaluation value of the assets, the fair market value and the trading price, In the event of a larger gap between the trading price and the book value or evaluation value or the fair market value, the reasons shall be explained; and
(5) Method of settlement and influence of the transactions on the company's operation results and financial situation.
     第三十九条  上市公司披露与资产收购和出售相关的重大关联交易,应当包括:
    (一)关联交易方;
    (二)交易内容;
    (三)定价政策;
    (四)资产的账面价值和评估价值、市场公允价值和交易价格;交易价格与账面价值或评估价值、市场公允价值差异较大的,应说明原因;
    (五)结算方式及交易对公司经营成果和财务状况的影响情况。
Article 40    A listed company's disclosure of any affiliated transaction happened in the process of joint investment with the affiliate shall include:
(1) the parties to the joint investment;
(2) Name of the investee, its primary business, registered capital, total assets, net assets, and net profits; and
(3) Information about the progress of important projects under construction (if any).
     第四十条  上市公司披露与关联人共同对外投资发生的关联交易,应当包括:
    (一)共同投资方;
    (二)被投资企业的名称、主营业务、注册资本、总资产、净资产、净利润;
    (三)重大在建项目(如有)的进展情况。
Article 41    Where a listed company has any creditor-debtor relationship or a relationship concerning provision of security with an affiliate, it is required to disclose the reasons for the formation of the relationship and the influence of the same on the company.
     第四十一条  上市公司与关联人存在债权债务往来、担保等事项的,应当披露形成的原因及其对公司的影响。
Chapter 7: Special Provisions on Recurring Affiliated Transaction Disclosure and Decision-making Procedures
第七章  日常关联交易披露和决策程序的特别规定
Article 42    A listed party conducting recurring affiliated transactions set forth in (11) through (15) of Article 12 under these Guidelines with affiliates shall perform the appropriate procedures for decision making and obligation of disclosure depending on the actual conditions.
     第四十二条  上市公司与关联人进行本指引第十二条第(十一)项至第(十五)项所列日常关联交易的,应视具体情况分别履行相应的决策程序和披露义务。
Article 43    For a initial recurring affiliated transaction, the listed company shall sign a written agreement with the affiliates and disclose in a timely manner, and present the agreement to the board of directors or the board of shareholders for review, depending on the total amount involved. Where there is no total amount involved, the agreement shall be presented to the board of shareholders for review.
     第四十三条  首次发生日常关联交易的,上市公司应当与关联人订立书面协议并及时披露,根据协议涉及的总交易金额提交董事会或者股东大会审议。协议没有总交易金额的,应当提交股东大会审议。
Article 44    For a listed company with a significant number of recurring affiliated transactions, the company shall make a projection on the total amount of recurring affiliated transactions for the current year by category before filing the annual report for the previous year, and present the estimates to the board or board of shareholders for review and make disclosure.
The listed company shall disclose the anticipated recurring affiliated transactions in the annual reports and interim reports in accordance with the requirements of Article 38.
Where the actual total amount exceeds the estimate, the listed party shall resubmit the actual number to the board or board of shareholders for review and make disclosure.
     第四十四条  各类日常关联交易数量较多的,上市公司可以在披露上一年年度报告之前,按类别对公司当年度将发生的日常关联交易总金额进行合理预计,根据预计结果提交董事会或者股东大会审议并披露。
    对于预计范围内的日常关联交易,上市公司应当在年度报告和半年度报告中按照第三十八条的要求进行披露。
    实际执行中超出预计总金额的,上市公司应当根据超出金额重新提交董事会或者股东大会审议并披露。
Article 45    Where there are major changes to the main terms of a recurring affiliated transaction agreement or a renewal is required following the expiration of the agreement, the listed company shall submit the amended or renewed agreement to the board of directors or board of shareholders, depending on the total amount involved, for review and make disclosure in a timely manner. Where there is no total amount involved, the agreement shall be presented to the board of shareholders for review and a timely disclosure shall be made.
     第四十五条  日常关联交易协议在执行过程中主要条款发生重大变化或者在协议期满后需要续签的,上市公司应当将新修订或者续签的协议,根据协议涉及的总交易金额提交董事会或者股东大会审议并及时披露。协议没有总交易金额的,应当提交股东大会审议并及时披露。
Article 46    A recurring affiliated transaction agreement shall include:
(1) Pricing policy and basis;
(2) Transaction price;
(3) Range of the total amount of transactions or the method for the determination of the total amount of transactions;
(4) Time and method of payment;
(5) A comparison with the actual amount of similar recurring affiliated transactions for the previous three years; and
(6) Other main terms for which disclosure is required.
     第四十六条  日常关联交易协议应当包括:
    (一)定价政策和依据;
    (二)交易价格;
    (三)交易总量区间或者交易总量的确定方法;
    (四)付款时间和方式;
    (五)与前三年同类日常关联交易实际发生金额的比较;
    (六)其他应当披露的主要条款。
Article 47    Where the period of a recurring affiliated transaction agreement between the listed company and affiliates exceeds three years, the listed company shall perform relevant decision-making procedures and obligation of disclosure in accordance with the provisions of these Guidelines every three years.
     第四十七条  上市公司与关联人签订的日常关联交易协议期限超过三年的,应当每三年根据本指引的规定重新履行相关决策程序和披露义务。
Chapter 8: Special Provisions on Purchase of Assets from Affiliates at Premium
第八章  溢价购买关联人资产的特别规定
Article 48    For a significant affiliated transaction involving a listed company purchasing assets from an affiliate at a premium of more than 100% over the book value, the listed company shall not only announce the grounds for the premium, but provide the shareholders access to online voting or voting through other media to attend the shareholders meetings, and shall abide by the provisions in Article 49 through Article 52.
     第四十八条  上市公司拟购买关联人资产的价格超过账面值100%的重大关联交易,公司除公告溢价原因外,应当为股东参加股东大会提供网络投票或者其他投票的便利方式,并应当遵守第四十九条至第五十二条的规定。
Article 49    The listed company shall provide a profitability forecast report for a targeted asset. Such a report shall be audited by an accounting firm with the qualifications in securities and futures related businesses.
Where a profitability forecast report is unavailable, the company shall give explanations, offer risk prompt in the filing for the affiliated transaction, and thoroughly analyze the impact of the transaction on its continued operation capability and future development.
     第四十九条  上市公司应当提供拟购买资产的盈利预测报告。盈利预测报告应当经具有执行证券、期货相关业务资格的会计师事务所审核。
    公司无法提供盈利预测报告的,应当说明原因,在关联交易公告中作出风险提示,并详细分析本次关联交易对公司持续经营能力和未来发展的影响。
Article 50    Where a listed company assesses and prices an affiliated transaction using the discounted cash flow technique or hypothetical development method that is based on expectation for future revenues, the company shall disclose the discrepancy between the actual profit and the projection for consecutive three years upon the completion of an affiliated transaction, with comments by an accounting firm provided.
The company shall sign a viable compensation agreement with the affiliate for the actual profit below the projection.
     第五十条  上市公司以现金流量折现法、假设开发法等基于未来收益预期的估值方法对拟购买资产进行评估并作为定价依据的,应当在关联交易实施完毕后连续三年的年度报告中披露相关资产的实际盈利数与利润预测数的差异,并由会计师事务所出具专项审核意见。
    公司应当与关联人就相关资产实际盈利数不足利润预测数的情况签订明确可行的补偿协议。
Article 51    Where a listed company assesses and prices an affiliated transaction using the discounted cash flow technique or hypothetical development method, the company shall disclose the data generated by the two assessment methods including one of the followings, and the independent directors shall give comments on the independence, appropriateness of the assumptions for the assessment and the fairness of the pricing.
     第五十一条  上市公司以现金流量折现法或假设开发法等估值方法对拟购买资产进行评估并作为定价依据的,应当披露运用包含上述方法在内的两种以上评估方法进行评估的相关数据,独立董事应当对评估机构的独立性、评估假设前提的合理性和评估定价的公允性发表意见。
Article 52    The audit committee (or the affiliated transaction control committee) shall give comments on such affiliated transactions, which shall include:
(1) Grounds for the comments and considerations;
(2) Whether the price is fair and reasonable, and whether it is in the overall interest of the listed company and the shareholders;
(3) Suggestion to the non-related directors and shareholders to agree or reject the affiliated transaction.
Before making its judgment, the audit committee (or affiliated transaction control committee) may request a report from an independent financial adviser and use such report as a basis.
     第五十二条  上市公司审计委员会(或关联交易控制委员会)应当对上述关联交易发表意见,应当包括:
    (一)意见所依据的理由及其考虑因素;
    (二)交易定价是否公允合理,是否符合上市公司及其股东的整体利益;
    (三)向非关联董事和非关联股东提出同意或者否决该项关联交易的建议。
    审计委员会(或关联交易控制委员会)作出判断前,可以聘请独立财务顾问出具报告,作为其判断的依据。
Chapter 9: Exemption from Disclosure of Affiliated Transactions and Decision-making Procedures
第九章  关联交易披露和决策程序的豁免
Article 53    The following transactions between a listed company and its affiliate may be exempt from being considered and disclosed as affiliated transactions: 
(1) One party subscribes in cash the shares issued by, and company bond or corporate bond, convertible company bond or other derivatives of the other party;
(2) One party, as a member of underwriting syndicate, undertakes the shares issued by, and company bond or corporate bond, convertible company bond or other derivatives of the other party; and
(3) One party draws dividend, bonus or remuneration according to the resolution of the board of shareholders of the other party.
     第五十三条  上市公司与关联人进行下列交易,可以免予按照关联交易的方式进行审议和披露:
    (一)一方以现金认购另一方公开发行的股票、公司债券或企业债券、可转换公司债券或者其他衍生品种;
    (二)一方作为承销团成员承销另一方公开发行的股票、公司债券或企业债券、可转换公司债券或者其他衍生品种;
    (三)一方依据另一方股东大会决议领取股息、红利或者报酬。
Article 54   A listed company may apply with the Exchange for exempting its following transactions with affiliate from being considered and disclosed as affiliated transactions: 
(1) The affiliated transactions triggered due to the activities by one party to conduct public tendering or public auction facing unspecific targets; and
(2) The price of the daily affiliated transaction between one party and the other party is fixed by the State.
     第五十四条  上市公司与关联人进行下述交易,可以向本所申请豁免按照关联交易的方式进行审议和披露:
    (一)因一方参与面向不特定对象进行的公开招标、公开拍卖等活动所导致的关联交易;
    (二)一方与另一方之间发生的日常关联交易的定价为国家规定的。
Article 55    Where the joint venture company between a listed company and its affiliate reaches the thresholds set for important affiliated transactions, with all the contributors making the investment in cash and the equity proportion of each party in the established company determined according to the investment proportion, the listed company may file an application with the Exchange for exemption from a submission of the transaction to the board of shareholders for consideration.
     第五十五条  上市公司与关联人共同出资设立公司达到重大关联交易的标准,所有出资方均以现金出资,并按照出资比例确定各方在所设立公司的股权比例的,上市公司可以向本所申请豁免提交股东大会审议。
Article 56    Where a listed company is provided with financial assistance by its affiliate at an interest rate no higher than the benchmark loan interest rate for the same period set by the People's Bank of China and the listed company provides no relevant mortgage or security for the said financial assistance, the listed company may file an application with the Exchange for exemption of the transaction from being considered and disclosed as affiliated transaction.
Where the affiliate has provided a security to the listed company, which however, provides no countersecurity, the provision of the preceding paragraph shall govern.
     第五十六条  关联人向上市公司提供财务资助,财务资助的利率水平不高于中国人民银行规定的同期贷款基准利率,且上市公司对该项财务资助无相应抵押或担保的,上市公司可以向本所申请豁免按照关联交易的方式进行审议和披露。
    关联人向上市公司提供担保,且上市公司未提供反担保的,参照上款规定执行。
Article 57    Where a same natural person concurrently acts as the independent director of a listed company and other legal person or organization but there is no other circumstance under which the natural person shall be considered as affiliate of the listed company, for any transaction between the listed company and the legal person or organization, the listed company may file an application with the Exchange for exemption of the transaction from being considered and disclosed as affiliated transaction.
     第五十七条  同一自然人同时担任上市公司和其他法人或组织的的独立董事且不存在其他构成关联人情形的,该法人或组织与上市公司进行交易,上市公司可以向本所申请豁免按照关联交易的方式进行审议和披露。
Article 58    Where an affiliated transaction to be disclosed by a listed company belongs to a state secret or trade secret or falls under other circumstances recognized by the Exchange and the disclosure of such affiliated transaction or performance of the relevant obligations may lead to a violation of the national laws and regulations governing confidentiality or may materially damage the interest of the company, the listed company may apply for exempting itself from making the disclosure or performing the relevant obligations as required under these Guidelines.
     第五十八条  上市公司拟披露的关联交易属于国家秘密、商业秘密或者本所认可的其他情形,按本指引披露或者履行相关义务可能导致其违反国家有关保密的法律法规或严重损害公司利益的,公司可以向本所申请豁免按本指引披露或者履行相关义务。
Chapter 10: Supplementary Provisions
第十章  附则
Article 59    Close family members referred to in these Guidelines include spouses, parents, children aged 18 years and above and their spouses, siblings and their spouses, parents-in-law, spouses' siblings and the children's parents-in-law.
     第五十九条  本指引所指关系密切的家庭成员包括:配偶、年满十八周岁的子女及其配偶、父母及配偶的父母、兄弟姐妹及其配偶、配偶的兄弟姐妹、子女配偶的父母。
Article 60    Related director referred to in these Guidelines mean a director who falls into any of the followings:
(1) The counterparty;
(2) The direct or indirect controller of the counterparty;
(3) A director holding a position at the counterparty, or holding a position in the legal person or other organization that directly or indirectly controls the counterparty or that is directly or indirectly controlled by the counterparty;
(4) A close family member of the counterparty or a close family member of the direct or indirect controller of the counterparty;
(5) A close family member of the counterparty or a close family member of the directors, supervisors or officers under the direct or indirect control of the counterparty; and
(6) A director deemed by the China Securities Regulatory Commission, the Exchange or the listed company to have conflicts of interest with the listed company or that may affect the independent business judgment of the listed company.
     第六十条  本指引所指上市公司关联董事,系指具有下列情形之一的董事:
    (一)为交易对方;
    (二)为交易对方的直接或者间接控制人;
    (三)在交易对方任职,或者在能直接或间接控制该交易对方的法人或其他组织、该交易对方直接或者间接控制的法人或其他组织任职;
    (四)为交易对方或者其直接或者间接控制人的关系密切的家庭成员;
    (五)为交易对方或者其直接或者间接控制人的董事、监事或高级管理人员的关系密切的家庭成员;
    (六)中国证监会、本所或者上市公司认定的与上市公司存在利益冲突可能影响其独立商业判断的董事。
Article 61    Related shareholder referred to in these Guidelines means a shareholder who falls into any of the followings:
(1) The counterparty;
(2) The direct or indirect controller of the counterparty;
(3) Directly or indirectly controlled by the counterparty; 
(4) Directly or indirectly controlled by the same legal person or other organization or natural person with the counterparty;
(5) A shareholder whose voting right is restricted or affected due to an equity transfer agreement with the counterparty or its affiliate that has not been completely performed or other agreements.
(6) A shareholder deemed by the China Securities Regulatory Commission or the Exchange to likely cause a imbalance of interests toward himself.
     第六十一条  本指引所指上市公司关联股东,系指具有下列情形之一的股东:
    (一)为交易对方;
    (二)为交易对方的直接或者间接控制人;
    (三)被交易对方直接或者间接控制;
    (四)与交易对方受同一法人或其他组织或者自然人直接或间接控制;
    (五)因与交易对方或者其关联人存在尚未履行完毕的股权转让协议或者其他协议而使其表决权受到限制和影响的股东;
    (六)中国证监会或者本所认定的可能造成上市公司利益对其倾斜的股东。
Article 62    The Exchange is responsible for the interpretation of these Guidelines.
     第六十二条  本指引由本所负责解释。
Article 63    These Guidelines shall come into force on May 1, 2011.
     第六十三条  本指引自2011年5月1日起执行。

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