Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82
大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧
随机图片

大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧

更新时间: 浏览次数: 823

400电话:123456(点击咨询)
大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧各观看免费《今日汇总》
大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧各热线观看免费2025已更新(2025已更新)








大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧观看免费电话:(1)123456(点击咨询)(2)123456(点击咨询)








大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧观看免费热线(1)123456(点击咨询)(2)123456(点击咨询)




大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧各区点热线观看免费《今日发布》
Random Image 大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧电话








7天观看免费人工电话为您、大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧团队在调度中心的统筹调配下,线下专业及各地区人员团队等专属,整个报修流程规范有序,后期同步跟踪查询公开透明。








所有团队均经过专业培训、持证上岗,所用产品配件均为原厂直供,








大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧各观看免费《今日汇总》2025已更新(今日/推荐)








大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧电话区域:








桂林市(象山区、灌阳县、荔浦市、叠彩区、七星区、永福县、恭城瑶族自治县、资源县、灵川县、秀峰区、阳朔县、临桂区、全州县、兴安县、平乐县、雁山区、龙胜各族自治县)








上饶市(德兴市、广丰区、弋阳县、鄱阳县、信州区、横峰县、婺源县、余干县、玉山县、万年县、铅山县、广信区)








甘孜藏族自治州(石渠县、得荣县、泸定县、德格县、乡城县、理塘县、新龙县、白玉县、康定市、道孚县、稻城县、九龙县、甘孜县、雅江县、丹巴县、炉霍县、色达县、巴塘县)








攀枝花市(米易县、西区、盐边县、东区、仁和区)  盘锦市(兴隆台区、大洼区、双台子区、盘山县)








福州市(闽清县、仓山区、晋安区、长乐区、鼓楼区、连江县、闽侯县、台江区、马尾区、平潭县、罗源县、福清市、永泰县)








陇南市(两当县、徽县、西和县、礼县、文县、宕昌县、成县、康县、武都区)








梧州市(苍梧县、藤县、龙圩区、万秀区、蒙山县、岑溪市、长洲区)周口市(太康县、郸城县、鹿邑县、项城市、沈丘县、商水县、扶沟县、淮阳区、川汇区、西华县)








莆田市(仙游县、荔城区、城厢区、涵江区、秀屿区)  池州市(石台县、青阳县、东至县、贵池区)








襄阳市(枣阳市、襄州区、谷城县、宜城市、樊城区、老河口市、襄城区、南漳县、保康县)








九江市(武宁县、都昌县、浔阳区、修水县、德安县、瑞昌市、庐山市、柴桑区、共青城市、濂溪区、彭泽县、永修县、湖口县)








南昌市(进贤县、东湖区、南昌县、安义县、青山湖区、新建区、红谷滩区、青云谱区、西湖区)








大理白族自治州(洱源县、弥渡县、祥云县、云龙县、剑川县、宾川县、大理市、南涧彝族自治县、鹤庆县、漾濞彝族自治县、永平县、巍山彝族回族自治县)








汉中市(城固县、洋县、南郑区、勉县、汉台区、镇巴县、宁强县、西乡县、略阳县、佛坪县、留坝县)








漳州市(诏安县、南靖县、长泰区、龙文区、平和县、龙海区、华安县、东山县、漳浦县、云霄县、芗城区)








贵阳市(乌当区、息烽县、修文县、花溪区、云岩区、开阳县、清镇市、观山湖区、白云区、南明区)








长春市(双阳区、德惠市、九台区、二道区、宽城区、朝阳区、榆树市、公主岭市、南关区、农安县、绿园区)








衡阳市(珠晖区、祁东县、衡山县、雁峰区、南岳区、常宁市、耒阳市、蒸湘区、衡阳县、衡南县、衡东县、石鼓区)








内江市(隆昌市、威远县、东兴区、资中县、市中区)








湖州市(德清县、吴兴区、南浔区、长兴县、安吉县)








唐山市(丰润区、路北区、滦南县、乐亭县、丰南区、曹妃甸区、玉田县、迁西县、遵化市、迁安市、开平区、路南区、滦州市、古冶区)








安康市(汉滨区、镇坪县、平利县、岚皋县、汉阴县、白河县、旬阳市、宁陕县、紫阳县、石泉县)








孝感市(安陆市、应城市、云梦县、大悟县、汉川市、孝南区、孝昌县)








恩施土家族苗族自治州(恩施市、巴东县、宣恩县、鹤峰县、建始县、来凤县、利川市、咸丰县)








呼伦贝尔市(满洲里市、新巴尔虎右旗、阿荣旗、鄂温克族自治旗、扎兰屯市、鄂伦春自治旗、莫力达瓦达斡尔族自治旗、陈巴尔虎旗、海拉尔区、新巴尔虎左旗、扎赉诺尔区、牙克石市、根河市、额尔古纳市)








铜仁市(石阡县、印江土家族苗族自治县、碧江区、江口县、德江县、玉屏侗族自治县、沿河土家族自治县、思南县、万山区、松桃苗族自治县)








普洱市(景谷傣族彝族自治县、江城哈尼族彝族自治县、孟连傣族拉祜族佤族自治县、澜沧拉祜族自治县、墨江哈尼族自治县、宁洱哈尼族彝族自治县、景东彝族自治县、镇沅彝族哈尼族拉祜族自治县、思茅区、西盟佤族自治县)








酒泉市(玉门市、阿克塞哈萨克族自治县、金塔县、瓜州县、敦煌市、肃州区、肃北蒙古族自治县)
400电话:123456(点击咨询)
大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧各观看免费《今日汇总》《今日发布》
大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧各观看免费《今日汇总》(2025已更新)








大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧观看免费电话:(1)123456(点击咨询)(2)123456(点击咨询)








大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧观看免费热线(1)123456(点击咨询)(2)123456(点击咨询)




大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧各观看免费《今日汇总》【2025已更新列表】
大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧电话








7天观看免费人工电话为您、大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧团队在调度中心的统筹调配下,线下专业及各地区人员团队等专属,整个报修流程规范有序,后期同步跟踪查询公开透明。








所有团队均经过专业培训、持证上岗,所用产品配件均为原厂直供,








大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧中心2025已更新(今日/推荐)








大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧电话区域:








那曲市(索县、巴青县、双湖县、申扎县、聂荣县、比如县、嘉黎县、班戈县、安多县、色尼区、尼玛县)








镇江市(京口区、丹阳市、润州区、句容市、丹徒区、扬中市)








舟山市(岱山县、嵊泗县、定海区、普陀区)








楚雄彝族自治州(双柏县、大姚县、永仁县、武定县、南华县、姚安县、楚雄市、牟定县、元谋县、禄丰市)  眉山市(东坡区、彭山区、洪雅县、青神县、丹棱县、仁寿县)








潮州市(饶平县、湘桥区、潮安区)








宣城市(泾县、宁国市、宣州区、郎溪县、广德市、旌德县、绩溪县)








宜宾市(筠连县、江安县、长宁县、屏山县、高县、南溪区、兴文县、叙州区、翠屏区、珙县)临汾市(乡宁县、隰县、襄汾县、蒲县、侯马市、洪洞县、曲沃县、永和县、霍州市、浮山县、翼城县、吉县、大宁县、汾西县、古县、安泽县、尧都区)








淮北市(烈山区、相山区、濉溪县、杜集区)  蚌埠市(龙子湖区、固镇县、蚌山区、五河县、禹会区、淮上区、怀远县)








驻马店市(泌阳县、汝南县、新蔡县、上蔡县、驿城区、确山县、正阳县、平舆县、遂平县、西平县)








内蒙古自治区








绥化市(望奎县、海伦市、肇东市、青冈县、安达市、庆安县、北林区、明水县、绥棱县、兰西县)海西蒙古族藏族自治州(天峻县、格尔木市、都兰县、乌兰县、德令哈市、茫崖市)








十堰市(房县、茅箭区、竹溪县、竹山县、张湾区、丹江口市、郧西县、郧阳区)








拉萨市(达孜区、城关区、林周县、墨竹工卡县、堆龙德庆区、当雄县、尼木县、曲水县)








天水市(秦州区、秦安县、麦积区、清水县、武山县、张家川回族自治县、甘谷县)








遂宁市(大英县、蓬溪县、安居区、船山区、射洪市)








临夏回族自治州(临夏市、积石山保安族东乡族撒拉族自治县、东乡族自治县、康乐县、临夏县、广河县、永靖县、和政县)








迪庆藏族自治州(德钦县、维西傈僳族自治县、香格里拉市)








黔西南布依族苗族自治州(晴隆县、普安县、贞丰县、兴义市、兴仁市、望谟县、安龙县、册亨县)








广元市(剑阁县、利州区、旺苍县、苍溪县、朝天区、青川县、昭化区)








信阳市(浉河区、息县、固始县、商城县、罗山县、潢川县、新县、平桥区、淮滨县、光山县)








衡水市(深州市、桃城区、安平县、景县、故城县、枣强县、冀州区、武强县、饶阳县、武邑县、阜城县)








怀化市(新晃侗族自治县、辰溪县、芷江侗族自治县、溆浦县、靖州苗族侗族自治县、鹤城区、会同县、麻阳苗族自治县、通道侗族自治县、沅陵县、洪江市、中方县)








乌兰察布市(凉城县、察哈尔右翼中旗、集宁区、卓资县、察哈尔右翼后旗、四子王旗、化德县、察哈尔右翼前旗、丰镇市、兴和县、商都县)








红河哈尼族彝族自治州(蒙自市、绿春县、个旧市、金平苗族瑶族傣族自治县、元阳县、红河县、石屏县、屏边苗族自治县、弥勒市、泸西县、开远市、河口瑶族自治县、建水县)








海口市(秀英区、美兰区、龙华区、琼山区)








石嘴山市(惠农区、大武口区、平罗县)








运城市(永济市、河津市、盐湖区、临猗县、稷山县、闻喜县、垣曲县、夏县、平陆县、芮城县、万荣县、新绛县、绛县)

  4月18日晚,中国证券业协会发布《证券公司并表管理指引(试行)》,主要内容包括明确并表管理范围以及各要素的管理要求、配套制定行业并表管理风控指标计算标准以及设置差异化过渡期等,旨在提升证券公司全面风险管理能力,助力行业高质量发展。

  多位券商相关负责人对中国证券报记者表示,《指引》对于提升证券公司核心竞争力以及行业整体风险管理水平具有重要意义,有利于证券公司健全业务协同机制,强化全面风险管理、资本管理、集中度和内部交易管理。

  为并表管理提供积极指引

  《指引》共八章、四十一条,对证券公司并表管理总则、并表管理的范围及层级、并表管理各要素的管理要求等多个方面内容予以明确,既是对中证协《证券公司全面风险管理规范(修订稿)》和各类风险管理规范的有效统筹和强化,也为行业机构践行并表管理提供了规范和指南。

  《指引》所称并表管理,是指证券公司对并表管理体系的公司治理、资本和财务等进行全面持续的管控,有效识别、计量、监测、评估和控制证券公司的总体风险状况。并表管理适用适用于境内依法设立的证券公司,并表管理体系由证券公司及其下设的各级附属机构组成(含境外子公司)。

  对于并表主体范围,《指引》明确,除涵盖现行企业会计准则规定的会计并表范围的机构外,证券公司对被投资机构不构成控制,但被投资机构所产生的风险和潜在损失足以对证券公司造成重大影响的,也应纳入并表管理范围。并表业务范围方面,证券公司应当将纳入并表管理机构的各类表内外、境内外、本外币业务纳入整体并表管理业务范围。

  国泰海通相关负责人对记者表示,近年来,证券公司业务领域持续扩大,附属机构类型持续增多,证券公司高质量发展面临诸多挑战。《指引》的发布对于证券公司加强子公司管控、加快推进证券行业高质量发展、建设一流投资银行具有重要意义。

  早在2020年,证监会就批准了6家券商实施并表监管试点,为试点转常规探索和积累了行之有效的做法和经验。中信证券相关负责人认为,《指引》在充分总结吸收试点实践经验的同时,兼顾了可操作性和前瞻性,为证券公司看得清、管得住风险提供了一个全面、统一的并表管理框架,对提升证券公司核心竞争力及行业整体风险管理水平具有重要意义。

  明确并表管理构成要素管理要求

  《指引》还对公司治理、业务协同与内部交易管理、风险管理、资本管理等并表管理构成要素的管理要求予以明确。

  在公司治理方面,《指引》明确,公司董事会、监事会、经理层、各部门、各分支机构及各附属机构要充分履行相应的并表管理职责,并委托外部专业机构对并表管理的有效性进行评估,频率为每3年至少进行1次;在每个会计年度结束后四个月内,需向中证协报送年度并表管理情况。

  在业务协同与内部交易管理方面,《指引》明确,要确保各附属机构有明确的经营目标和市场定位,避免公司内部业务混同操作;对内部交易进行并表管理,充分关注潜在利益输送、虚增资本、转移收入、风险传染、监管套利和其他对公司稳健经营可能产生的负面影响。

  在风险管理方面,《指引》要求从风险文化、制度与偏好、风险识别评估、监测预警、应对报告等全流程及集中度管理等方面强化证券公司风险管理能力,并从信息系统建设、风险管理人员配备、并表数据治理及质量控制等方面加大证券公司风险管理资源投入,夯实基础保障。

  在资本管理方面,《指引》在强调坚持资本集约型、高质量稳健发展的同时,配套制定了行业并表风险控制指标计算标准,要求证券公司应按照标准,计算并表管理体系的相关风险控制指标。证券公司还应根据附属机构数量、业务复杂程度、内部管理需要等,构建反映公司整体风险水平、各类风险水平以及资本充足水平的指标体系,并逐步实现系统计算和监测。

  中金公司相关负责人认为,《指引》有利于证券公司健全业务协同机制,强化全面风险管理、资本管理、集中度和内部交易管理;从长远视角来看,未来行业将从规模扩张向资本效率驱动转型,推动实现风险隔离机制与业务协同效应的动态平衡,将为金融体系的整体稳健运行提供结构性保障。

  值得注意的是,此次《指引》还强调科技赋能,要求证券公司应当重视并加大信息系统建设投入。对此,华泰证券相关负责人认为,这将使全行业加大信息技术等各项资源投入,推动行业风险管理数字化转型,筑牢行业风险防线。

  设置不超三年的差异化过渡期

  考虑到行业实际情况和系统调整等因素,《指引》针对不同类型的证券公司设置了不同的过渡期:一是已正式实施并表监管试点的证券公司,过渡期为自发布之日起一年;二是其他下设有境外附属机构的证券公司,过渡期为自发布之日起两年;三是其余证券公司,过渡期为自发布之日起三年。

  过渡期的设置得到业内机构的一致认同。招商证券相关负责人认为,设置过渡期有利于证券行业并表管理从试点转向常规监管的平稳过渡。招商证券将在前期践行并表管理的基础上,进一步对照《指引》落实各项监管要求,持续完善风险管理体系,为证券行业的整体稳健运行和风险管理水平提升贡献积极力量。

新闻结尾 大剑同人之妖兽传说:畅享三年片免费大全国语喜剧网海量精彩喜剧的相关文章
三河商户称牌匾换回费用政府承担
8个月女婴被饿成皮包骨 当地回应
医院回应女生手术后缺氧致脑死亡
扎克伯格2024总薪酬为2720万美元
王安宇同款蓝色卫龙魔芋爽
市长来1小时你耽误他10分钟
  • 友情链接:
  • 江西修水刑案嫌疑人被抓获 虞书欣杀青vlog掉落 薛凯琪不想自己的状态麻烦他人

    查看更多评价 ∨