美国证券交易委员会（SEC）修正年报披露要求

　　《外国公司问责法案》临时最终修正案披露要求摘译
　　Disclosure Requirement
　　披露要求
　　Section 3 of the HFCA Act requires a Commission-Identified Foreign Issuer to provide certain additional disclosure in its annual report for the year that the Commission so identifies the issuer. The HFCA Act requires this disclosure in the issuer’s Form 10-K, Form 20-F, or a form that is the equivalent of, or substantially similar to, these forms. Specifically, a Commission-Identified Issuer is required to disclose：
　　HFCA法案第3章要求，委员会认定外国发行人在认定年度的年报中额外披露某些信息。HFCA法案要求在发行人的10-K、20-F报表，或在与这些报表相对应的或实质上相似的报表中进行该等披露。具体而言，一个委员会认定发行人必须披露：That, during the period covered by the form, the registered public accounting firm has prepared an audit report for the issuer;
　　在报表覆盖期间，注册公共会计师事务所已为该发行人编制一份审计报告；The percentage of the shares of the issuer owned by governmental entities in the foreign jurisdiction in which the issuer is incorporated or otherwise organized;由该发行人注册或以其他方式组织成立之外国司法管辖区政府实体拥有的发行人股份所占百分比；Whether governmental entities in the applicable foreign jurisdiction with respect to that registered public accounting firm have a controlling financial interest with respect to the issuer;该注册公共会计师事务所适用外国司法管辖区的政府实体是否拥有该发行人的控股财务权益；The name of each official of the Chinese Communist Party (＂CCP＂) who is a member of the board of directors of the issuer or the operating entity with respect to the issuer; and身为发行人或发行人相关经营实体董事会成员的各位中国共产党高管姓名；和Whether the articles of incorporation of the issuer (or equivalent organizing document) contains any charter of the CCP, including the text of any such charter.该发行人的公司章程（或相应组织文件）是否含有中国共产党的任何宪章，包括任何该等宪章的文本。
　　While Section 3 of the HFCA Act does not mandate specific rule or form changes, we believe that amending our forms to include the new disclosure requirements will help registrants comply with the HFCA Act. The Commission is therefore amending Form 10-K, Form 20-F, Form 40-F, and Form N-CSR to reflect the disclosure requirements in Section 3 of the HFCA Act.
　　尽管HFCA法案第3章没有授权修改特定规则或报表，我们认为修改报表以纳入新的披露要求将有助于注册人遵守HFCA法案。由此，委员会对10-K、20-F、40-F和N-CSR报表做出修正，以反映HFCA法案第3章的披露要求。
　　Specifically, we are amending Form 10-K to add Part II, Item 9C, Form 20-F to add Part II, Item 16I, Form 40-F to add paragraph B.18, and Form N-CSR to add paragraphs (i) and (j) of Item 4. The added items entitled ＂Disclosure Regarding Foreign Jurisdictions that Prevent Inspections＂ in Form 10-K, Form 20-F, and Form 40-F are located with other accounting, financial, and corporate governance disclosure requirements but are not required to be included in a registrant’s proxy or information statement. The amendments to Form N-CSR are located in an existing item entitled ＂Principal Accountant Fees and Services.＂
　　具体而言，我们的修正包括在10-K报表中增加第II部分第9C条、在20-F报表中增加第II部分第16I条、在40-F报表中增加第B.18款和在N-CSR报表中增加4条第（i）和（j）款。所增加条款标题为＂关于阻止检查之外国司法管辖区的信息披露＂， 在10-K、20-F和40-F报表中与其他会计、财务和公司治理披露要求并列，但没有要求列入注册人的委托或信息声明书。对N-CSR报表的修正位于标题为＂主要会计师费用与服务＂的现有条款项下。
　　The registrant will be required to provide the disclosure for each year in which the registrant is a Commission-Identified Issuer. Because the period covered by the forms looks back at the prior year, a Commission-Identified Foreign Issuer that was identified in the prior year will be required to provide the HFCA Act Section 3 disclosure in its annual report for the year in which it was identified, even if the registrant’s subsequent filing includes an audit report issued by a registered public accounting firm that the PCAOB is able to inspect or investigate completely. In addition, we have added an instruction in each of Form 20-F and Form 40-F to specify that the disclosure applies to annual reports, and not to registration statements.
　　在注册人身为委员会认定发行人的各个年度，注册人都必须提供该等披露。由于报表所覆盖期间回顾前一年度，在前一年度被认定的委员会认定外国发行人将需要在认定年度的年报中提供HFCA法案第3章披露，即使该注册人在随后的申报材料中含有由一家注册公共会计师事务所出具的审计报告，其中声明美国公众公司会计监管委员会（PCAOB）能够进行全面检查或调查。此外，我们已在20-F和40-F报表中增加了一条说明，注明该等披露适用于年报，而不适用于注册申请书。