?!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> 上市公司现金分红 - 甘肃省上市公司协?/title> <meta content="" name="Keywords" /> <meta content="" name="Description"/> <link href="/Skin/B2C/static/lcag/css/layout.css" rel="stylesheet"> <script type="text/javascript" src="/js/Common.js"></script> <script type="text/javascript" src="/Skin/B2C/static/js/jquery.min.js"></script> <script type="text/javascript" src="/Skin/B2C/static/js/jqury.js"></script> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> </head> <body> <div style="position:fixed;left:-9000px;top:-9000px;"></div> <div class="warp"> <div class="top_nav"> <div class="left fl"> <nav class="m-crumb"> <ul class="f-cb"> <li><a href="/sfag/" target="_blank">甘肃证券期货业协?/a></li> <li><a href="/lcag/" target="_blank">甘肃省上市公司协?/a></li> </ul> </nav> </div> <div class="right fr"> <nav class="m-crumb fr"> <ul class="f-cb"> <li><a 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class="contant_model"> <div class="contant_c contant_c_clear"> <h2 class="title contant_blue">上市公司现金分红</h2> <div class="contArticle"> <span>作者:佚名</span> <span>来源:本站整?/span> <span>发布时间?015?4?0?/span> <span>点击数: <script language="JavaScript" type="text/JavaScript" src="/Common/GetHits.aspx?id=4838"></script> </span> <span>?a href="/User/Content/Favorite.aspx?Action=add&Id=4838">收藏</a>?/span> <span>?a href="/Print.aspx?id=4838">打印文章</a>?/span> </span> <span><span id="content_AdminEdit"></span> <script type="text/javascript"> function CheckAdminStatus(id) { var x=new AjaxRequest('XML',''); x.para = ['itemId='+id]; x.post('admineditcheck','/ajax.aspx',function(s) { var xml = x.createXmlDom(s); var status = xml.getElementsByTagName("status")[0].firstChild.data; if(status=='OK') { var managedir = "/Common/GetContentEdit.aspx?itemId=4838" ; document.getElementById("content_AdminEdit").innerHTML = "?a href='" + managedir + "' target='_blank'>进入后台编辑</a>?; } }); } CheckAdminStatus(4838); 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方正大标宋简?">上市公司现金分红</span></span></span><span lang="EN-US" style="font-size:15.0pt; mso-bidi-font-size:22.0pt;font-family:方正仿宋简?><o:p></o:p></span></p> <p align="center" class="p0" style="text-align:center;line-height:28.0pt; mso-line-height-rule:exactly;mso-pagination:none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US" style="font-family: 方正仿宋简?"> </span></span></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US" style="font-family: 方正仿宋简?">    </span><span style="font-family: 方正黑体简?">第一?/span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">为规范上市公司现金分红,增强现金分红透明度,维护投资者合法权益,根据《公司法》、《证券法》、《上市公司信息披露管理办法》和《上市公司证券发行管理办法》等规定,制定本指引?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第二?/span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">上市公司应当牢固树立回报股东的意识,严格依照《公司法》、《证券法》和公司章程的规定,健全现金分红制度,保持现金分红政策的一致性、合理性和稳定性,保证现金分红信息披露的真实性?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第三?/span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">上市公司制定利润分配政策时,应当履行公司章程规定的决策程序。董事会应当就股东回报事宜进行专项研究论证,制定明确、清晰的股东回报规划,并详细说明规划安排的理由等情况。上市公司应当在公司章程中载明以下内容:</span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(一)公司董事会、股东大会对利润分配尤其是现金分红事项的决策程序和机制,对既定利润分配政策尤其是现金分红政策作出调整的具体条件、决策程序和机制,以及为充分听取独立董事和中小股东意见所采取的措施?/span> </span></span><span style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><span lang="EN-US"><o:p></o:p></span></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(二)公司的利润分配政策尤其是现金分红政策的具体内容,利润分配的形式,利润分配尤其是现金分红的期间间隔,现金分红的具体条件,发放股票股利的条件,各期现金分红最低金额或比例(如有)等?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第四?/span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">上市公司应当在章程中明确现金分红相对于股票股利在利润分配方式中的优先顺序?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">具备现金分红条件的,应当采用现金分红进行利润分配?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">采用股票股利进行利润分配的,应当具有公司成长性、每股净资产的摊薄等真实合理因素?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第五?/span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">上市公司董事会应当综合考虑所处行业特点、发展阶段、自身经营模式、盈利水平以及是否有重大资金支出安排等因素,区分下列情形,并按照公司章程规定的程序,提出差异化的现金分红政策?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(一)公司发展阶段属成熟期且无重大资金支出安排的,进行利润分配时,现金分红在本次利润分配中所占比例最低应达到</span><span lang="EN-US">80%</span><span style="font-family: 方正仿宋简?">?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="text-indent:31.2pt;mso-char-indent-count:2.0;line-height: 28.0pt;mso-line-height-rule:exactly;mso-pagination:none"><span style="color:#000;"><span style="font-size:16px;"><span style="font-family: 方正仿宋简?">(二)公司发展阶段属成熟期且有重大资金支出安排的,进行利润分配时,现金分红在本次利润分配中所占比例最低应达到</span><span lang="EN-US">40%</span><span style="font-family: 方正仿宋简?">?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(三)公司发展阶段属成长期且有重大资金支出安排的,进行利润分配时,现金分红在本次利润分配中所占比例最低应达到</span><span lang="EN-US">20%</span><span style="font-family: 方正仿宋简?">?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="text-indent:31.2pt;mso-char-indent-count:2.0;line-height: 28.0pt;mso-line-height-rule:exactly;mso-pagination:none"><span style="color:#000;"><span style="font-size:16px;"><span style="font-family: 方正仿宋简?">公司发展阶段不易区分但有重大资金支出安排的,可以按照前项规定处理?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第六?/span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">上市公司在制定现金分红具体方案时,董事会应当认真研究和论证公司现金分红的时机、条件和最低比例、调整的条件及其决策程序要求等事宜,独立董事应当发表明确意见?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="text-indent:31.2pt;mso-char-indent-count:2.0;line-height: 28.0pt;mso-line-height-rule:exactly;mso-pagination:none"><span style="color:#000;"><span style="font-size:16px;"><span style="font-family: 方正仿宋简?">独立董事可以征集中小股东的意见,提出分红提案,并直接提交董事会审议?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">股东大会对现金分红具体方案进行审议前,上市公司应当通过多种渠道主动与股东特别是中小股东进行沟通和交流,充分听取中小股东的意见和诉求,及时答复中小股东关心的问题?/span><span lang="EN-US">    </span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第七?/span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">上市公司应当严格执行公司章程确定的现金分红政策以及股东大会审议批准的现金分红具体方案。确有必要对公司章程确定的现金分红政策进行调整或者变更的,应当满足公司章程规定的条件,经过详细论证后,履行相应的决策程序,并经出席股东大会的股东所持表决权?/span><span lang="EN-US">2/3</span><span style="font-family: 方正仿宋简?">以上通过?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第八?/span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">上市公司应当在年度报告中详细披露现金分红政策的制定及执行情况,并对下列事项进行专项说明:</span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(一)是否符合公司章程的规定或者股东大会决议的要求?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(二)分红标准和比例是否明确和清晰;</span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(三)相关的决策程序和机制是否完备;</span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(四)独立董事是否履职尽责并发挥了应有的作用?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(五)中小股东是否有充分表达意见和诉求的机会,中小股东的合法权益是否得到了充分保护等?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">对现金分红政策进行调整或变更的,还应对调整或变更的条件及程序是否合规和透明等进行详细说明?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第九?/span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">拟发行证券、借壳上市、重大资产重组、合并分立或者因收购导致上市公司控制权发生变更的,应当在募集说明书或发行预案、重大资产重组报告书、权益变动报告书或者收购报告书中详细披露募集或发行、重组或者控制权发生变更后上市公司的现金分红政策及相应的安排、董事会对上述情况的说明等信息?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第十?/span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">上市公司可以依法发行优先股、回购股份?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">支持上市公司在其股价低于每股净资产的情形下(亏损公司除外)回购股份?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第十一?/span>  <span style="font-family: 方正仿宋简?">上市公司应当采取有效措施鼓励广大中小投资者以及机构投资者主动参与上市公司利润分配事项的决策。充分发挥中介机构的专业引导作用?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第十二条</span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">证券监管机构在日常监管工作中,应当对下列情形予以重点关注?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(一)公司章程中没有明确、清晰的股东回报规划或者具体的现金分红政策的,重点关注其中的具体原因,相关决策程序是否合法合规,董事、监事、高级管理人员是否勤勉尽责,独立董事是否出具了明确意见等?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(二)公司章程规定不进行现金分红的,重点关注该等规定是否符合公司的实际情况,是否进行了充分的自我评价,独立董事是否出具了明确意见等;</span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(三)公司章程规定了现金分红政策,但无法按照既定现金分红政策确定当年利润分配方案的,重点关注公司是否按照要求在年度报告中披露了具体原因,相关原因与实际情况是否相符合,独立董事是否出具了明确意见等;</span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(四)上市公司在年度报告期内有能力分红但不分红尤其是连续多年不分红或者分红水平较低的,重点关注其有关审议通过年度报告的董事会公告中是否详细披露了未进行现金分红或现金分红水平较低的原因,相关原因与实际情况是否相符合,持续关注留存未分配利润的确切用途以及收益情况,独立董事是否对未进行现金分红或现金分红水平较低的合理性发表独立意见,是否按照规定为中小股东参与决策提供了便利等;</span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(五)上市公司存在大比例现金分红等情形的,重点关注相关决策程序是否合法合规,董事、监事及高级管理人员是否勤勉尽责,独立董事是否出具了明确意见,是否按照规定为中小股东参与决策提供了便利,是否存在明显不合理或相关股东滥用股东权利不当干预公司决策等情形?/span><span lang="EN-US">   </span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第十三条</span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">上市公司有下列情形的,证券监管机构应采取相应的监管措施:</span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(一)未按规定制定明确的股东回报规划?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(二)未针对现金分红等利润分配政策制定并履行必要的决策程序;</span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(三)未在定期报告或其他报告中详细披露现金分红政策的制定及执行情?/span><span lang="EN-US">;</span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(四)章程有明确规定但未按照规定分红?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">(五)现金分红监管中发现的其他违法违规情形?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正仿宋简?">上市公司在有关利润分配政策的陈述或者说明中有虚假或重大遗漏的,证券监管机构应当采取相应的监管措施;依法应当行政处罚的,依照《证券法》第一百九十三条予以处罚?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="line-height:28.0pt;mso-line-height-rule:exactly;mso-pagination: none"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US">    </span><span style="font-family: 方正黑体简?">第十四条</span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">证券监管机构应当将现金分红监管中的监管措施实施情况按照规定记入上市公司诚信档案。上市公司涉及再融资、资产重组事项时,其诚信状况应当在审核中予以重点关注?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="text-indent:30.75pt;line-height:28.0pt;mso-line-height-rule: exactly;mso-pagination:none"><span style="color:#000;"><span style="font-size:16px;"><span style="font-family: 方正黑体简?">第十五条</span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">本指引由中国证券监督管理委员会负责解释?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p class="p0" style="text-indent:30.75pt;line-height:28.0pt;mso-line-height-rule: exactly;mso-pagination:none"><span style="color:#000;"><span style="font-size:16px;"><span style="font-family: 方正黑体简?">第十六条</span><span lang="EN-US">  </span><span style="font-family: 方正仿宋简?">本指引自公布之日起施行?/span></span></span><span lang="EN-US" style="font-size:15.0pt;mso-fareast-font-family:方正仿宋简?><o:p></o:p></span></p> <p> </p> <p class="MsoNormal" style="line-height:28.0pt;mso-line-height-rule:exactly"><span style="color:#000;"><span style="font-size:16px;"><span lang="EN-US" style="font-family: 方正仿宋简?"> </span></span></span></p> </div> </div> <div class="contArticle_bot_Artpage"> <span id="pe100_page_contentpage" class="pagecss"></span> </div> <div class="c_contant_end"></div> </div> </div> <!--主体中部结束--> </div> </div> <div class="footer_bg"> <div class="layout"> <!--网站底部--> <div class="footer"> <div 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