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
斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!
随机图片

斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!

更新时间: 浏览次数: 182

400电话:123456(点击咨询)
斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!各观看免费《今日汇总》
斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!各热线观看免费2025已更新(2025已更新)








斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!观看免费电话:(1)123456(点击咨询)(2)123456(点击咨询)








斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!观看免费热线(1)123456(点击咨询)(2)123456(点击咨询)




斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!各区点热线观看免费《今日发布》
Random Image 斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!电话








7天观看免费人工电话为您、斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!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,








斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!各观看免费《今日汇总》2025已更新(今日/推荐)








斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!电话区域:








赣州市(上犹县、南康区、龙南市、崇义县、宁都县、会昌县、石城县、寻乌县、章贡区、信丰县、兴国县、瑞金市、安远县、全南县、于都县、定南县、大余县、赣县区)








陇南市(西和县、徽县、成县、两当县、宕昌县、文县、武都区、礼县、康县)








广西壮族自治区








无锡市(江阴市、宜兴市、滨湖区、惠山区、梁溪区、新吴区、锡山区)  天水市(秦安县、麦积区、秦州区、甘谷县、清水县、张家川回族自治县、武山县)








七台河市(桃山区、勃利县、新兴区、茄子河区)








崇左市(江州区、大新县、龙州县、凭祥市、天等县、宁明县、扶绥县)








贺州市(八步区、钟山县、富川瑶族自治县、平桂区、昭平县)昆明市(东川区、五华区、晋宁区、石林彝族自治县、西山区、嵩明县、宜良县、富民县、盘龙区、禄劝彝族苗族自治县、寻甸回族彝族自治县、呈贡区、官渡区、安宁市)








扬州市(宝应县、广陵区、邗江区、高邮市、仪征市、江都区)  吐鲁番市(高昌区、托克逊县、鄯善县)








安阳市(林州市、殷都区、龙安区、北关区、内黄县、文峰区、汤阴县、安阳县、滑县)








平顶山市(石龙区、湛河区、卫东区、汝州市、郏县、宝丰县、新华区、舞钢市、鲁山县、叶县)








中卫市(海原县、沙坡头区、中宁县)








德州市(德城区、齐河县、陵城区、临邑县、武城县、平原县、宁津县、夏津县、庆云县、乐陵市、禹城市)








湖州市(吴兴区、长兴县、南浔区、德清县、安吉县)








西宁市(城北区、城中区、湟中区、城西区、城东区、大通回族土族自治县、湟源县)








枣庄市(滕州市、峄城区、薛城区、山亭区、市中区、台儿庄区)








潍坊市(昌邑市、坊子区、诸城市、高密市、临朐县、安丘市、青州市、昌乐县、潍城区、寒亭区、寿光市、奎文区)








宁波市(余姚市、海曙区、鄞州区、宁海县、慈溪市、北仑区、江北区、象山县、奉化区、镇海区)








平凉市(泾川县、崇信县、崆峒区、华亭市、灵台县、庄浪县、静宁县)








迪庆藏族自治州(维西傈僳族自治县、香格里拉市、德钦县)








济南市(槐荫区、商河县、市中区、章丘区、历城区、长清区、平阴县、天桥区、济阳区、历下区、莱芜区、钢城区)








成都市(金堂县、大邑县、新都区、青白江区、龙泉驿区、郫都区、都江堰市、邛崃市、锦江区、双流区、武侯区、青羊区、崇州市、成华区、金牛区、简阳市、温江区、新津区、蒲江县、彭州市)








肇庆市(怀集县、端州区、封开县、四会市、广宁县、鼎湖区、德庆县、高要区)








通辽市(科尔沁区、霍林郭勒市、扎鲁特旗、库伦旗、科尔沁左翼中旗、奈曼旗、科尔沁左翼后旗、开鲁县)








湛江市(雷州市、徐闻县、廉江市、霞山区、麻章区、吴川市、赤坎区、遂溪县、坡头区)








南平市(邵武市、光泽县、延平区、武夷山市、建阳区、政和县、建瓯市、松溪县、浦城县、顺昌县)








内江市(市中区、隆昌市、东兴区、威远县、资中县)








儋州市
400电话:123456(点击咨询)
斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!各观看免费《今日汇总》《今日发布》
斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!各观看免费《今日汇总》(2025已更新)








斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!观看免费电话:(1)123456(点击咨询)(2)123456(点击咨询)








斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!观看免费热线(1)123456(点击咨询)(2)123456(点击咨询)




斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!各观看免费《今日汇总》【2025已更新列表】
斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!电话








7天观看免费人工电话为您、斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!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,








斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!中心2025已更新(今日/推荐)








斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!电话区域:








张家口市(尚义县、涿鹿县、下花园区、赤城县、桥西区、万全区、桥东区、怀来县、阳原县、张北县、康保县、崇礼区、蔚县、沽源县、宣化区、怀安县)








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








嘉峪关市








江门市(恩平市、台山市、江海区、鹤山市、蓬江区、新会区、开平市)  中山市








鞍山市(海城市、立山区、铁西区、台安县、铁东区、岫岩满族自治县、千山区)








阜新市(太平区、海州区、阜新蒙古族自治县、彰武县、细河区、新邱区、清河门区)








南阳市(宛城区、内乡县、社旗县、唐河县、淅川县、镇平县、西峡县、桐柏县、邓州市、南召县、方城县、卧龙区、新野县)濮阳市(华龙区、濮阳县、台前县、清丰县、范县、南乐县)








兴安盟(突泉县、科尔沁右翼中旗、科尔沁右翼前旗、阿尔山市、乌兰浩特市、扎赉特旗)  南充市(营山县、西充县、蓬安县、阆中市、顺庆区、高坪区、嘉陵区、仪陇县、南部县)








兰州市(红古区、城关区、七里河区、西固区、安宁区、榆中县、皋兰县、永登县)








漯河市(召陵区、源汇区、临颍县、舞阳县、郾城区)








秦皇岛市(抚宁区、海港区、青龙满族自治县、昌黎县、山海关区、卢龙县、北戴河区)许昌市(襄城县、长葛市、禹州市、魏都区、建安区、鄢陵县)








伊春市(乌翠区、丰林县、金林区、大箐山县、伊美区、友好区、南岔县、汤旺县、铁力市、嘉荫县)








宜宾市(长宁县、珙县、兴文县、高县、翠屏区、屏山县、南溪区、江安县、筠连县、叙州区)








武汉市(汉南区、青山区、东西湖区、江汉区、江岸区、江夏区、新洲区、黄陂区、洪山区、蔡甸区、汉阳区、硚口区、武昌区)








温州市(洞头区、鹿城区、文成县、乐清市、永嘉县、龙港市、苍南县、泰顺县、平阳县、瑞安市、龙湾区、瓯海区)








上海市(奉贤区、静安区、金山区、松江区、浦东新区、黄浦区、长宁区、虹口区、宝山区、嘉定区、崇明区、普陀区、杨浦区、青浦区、徐汇区、闵行区)








德宏傣族景颇族自治州(瑞丽市、梁河县、盈江县、陇川县、芒市)








芜湖市(弋江区、鸠江区、南陵县、镜湖区、无为市、繁昌区、湾沚区)








鄂尔多斯市(伊金霍洛旗、东胜区、鄂托克前旗、鄂托克旗、杭锦旗、乌审旗、达拉特旗、准格尔旗、康巴什区)








新乡市(新乡县、获嘉县、原阳县、封丘县、长垣市、红旗区、卫滨区、卫辉市、延津县、牧野区、凤泉区、辉县市)








延边朝鲜族自治州(安图县、龙井市、敦化市、汪清县、和龙市、图们市、珲春市、延吉市)








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








嘉兴市(海宁市、南湖区、平湖市、嘉善县、秀洲区、海盐县、桐乡市)








湘西土家族苗族自治州(永顺县、吉首市、泸溪县、古丈县、保靖县、龙山县、凤凰县、花垣县)








阳泉市(矿区、城区、盂县、平定县、郊区)








遵义市(湄潭县、绥阳县、仁怀市、赤水市、道真仡佬族苗族自治县、正安县、桐梓县、红花岗区、习水县、播州区、凤冈县、汇川区、务川仡佬族苗族自治县、余庆县)








郑州市(金水区、新郑市、中牟县、巩义市、荥阳市、二七区、惠济区、登封市、上街区、管城回族区、新密市、中原区)

  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 斗破苍穹之穿越轮回,体验热血与友情交织的奇妙旅程!的相关文章
陈幸同说小小铜牌继续努力
李现 好久不见呀何惟芳
泽连斯基:俄军违反停火承诺
北京地铁永远欢迎沾泥巴的劳动者
国乒世界杯男单四连冠遭终结
龙乐无界超级城市音乐节
  • 友情链接:
  • 泽连斯基:俄军违反停火承诺 桂林旅游累计亏损10亿 美国重建稀土供应链需花10年 孙杨24小时极限感受西双版纳 王皓解读世乒赛选拔规则

    查看更多评价 ∨