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
不良义姐动漫-测评,哪款减脂效果最佳?
随机图片

不良义姐动漫-测评,哪款减脂效果最佳?

更新时间: 浏览次数: 772

400电话:123456(点击咨询)
不良义姐动漫-测评,哪款减脂效果最佳?各观看免费《今日汇总》
不良义姐动漫-测评,哪款减脂效果最佳?各热线观看免费2025已更新(2025已更新)








不良义姐动漫-测评,哪款减脂效果最佳?观看免费电话:(1)123456(点击咨询)(2)123456(点击咨询)








不良义姐动漫-测评,哪款减脂效果最佳?观看免费热线(1)123456(点击咨询)(2)123456(点击咨询)




不良义姐动漫-测评,哪款减脂效果最佳?各区点热线观看免费《今日发布》
Random Image 不良义姐动漫-测评,哪款减脂效果最佳?电话








7天观看免费人工电话为您、不良义姐动漫-测评,哪款减脂效果最佳?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,








不良义姐动漫-测评,哪款减脂效果最佳?各观看免费《今日汇总》2025已更新(今日/推荐)








不良义姐动漫-测评,哪款减脂效果最佳?电话区域:








保山市(昌宁县、隆阳区、龙陵县、施甸县、腾冲市)








广州市(荔湾区、越秀区、南沙区、白云区、番禺区、从化区、花都区、天河区、黄埔区、海珠区、增城区)








广元市(昭化区、苍溪县、旺苍县、剑阁县、朝天区、利州区、青川县)








大庆市(林甸县、龙凤区、萨尔图区、杜尔伯特蒙古族自治县、让胡路区、红岗区、大同区、肇州县、肇源县)  鹰潭市(余江区、贵溪市、月湖区)








巴音郭楞蒙古自治州(尉犁县、博湖县、且末县、焉耆回族自治县、和硕县、若羌县、和静县、轮台县、库尔勒市)








攀枝花市(米易县、盐边县、西区、仁和区、东区)








南阳市(南召县、方城县、桐柏县、内乡县、宛城区、邓州市、新野县、淅川县、卧龙区、社旗县、唐河县、西峡县、镇平县)周口市(项城市、鹿邑县、商水县、淮阳区、太康县、西华县、沈丘县、川汇区、郸城县、扶沟县)








济南市(长清区、钢城区、市中区、章丘区、历城区、历下区、济阳区、槐荫区、商河县、天桥区、平阴县、莱芜区)  三沙市(西沙区、南沙区)








达州市(万源市、开江县、通川区、渠县、宣汉县、达川区、大竹县)








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








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








石家庄市(灵寿县、长安区、井陉矿区、高邑县、裕华区、元氏县、正定县、栾城区、赞皇县、井陉县、藁城区、晋州市、平山县、新华区、行唐县、无极县、深泽县、桥西区、鹿泉区、新乐市、赵县、辛集市)








大同市(阳高县、浑源县、新荣区、左云县、天镇县、广灵县、云冈区、云州区、灵丘县、平城区)








铁岭市(昌图县、西丰县、调兵山市、开原市、银州区、清河区、铁岭县)








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








滁州市(天长市、定远县、明光市、琅琊区、南谯区、来安县、凤阳县、全椒县)








六安市(叶集区、舒城县、裕安区、霍邱县、金安区、霍山县、金寨县)








丽水市(云和县、景宁畲族自治县、缙云县、龙泉市、松阳县、青田县、遂昌县、庆元县、莲都区)








赤峰市(克什克腾旗、喀喇沁旗、宁城县、阿鲁科尔沁旗、翁牛特旗、红山区、林西县、松山区、元宝山区、巴林左旗、巴林右旗、敖汉旗)








贺州市(钟山县、平桂区、富川瑶族自治县、昭平县、八步区)








石河子市(五家渠市、图木舒克市、双河市、白杨市、北屯市、可克达拉市、铁门关市、胡杨河市、新星市、阿拉尔市、昆玉市)








南充市(仪陇县、南部县、顺庆区、阆中市、高坪区、西充县、蓬安县、嘉陵区、营山县)








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








黄冈市(麻城市、浠水县、黄州区、罗田县、黄梅县、团风县、英山县、蕲春县、红安县、武穴市)








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








和田地区(于田县、洛浦县、民丰县、墨玉县、皮山县、和田市、和田县、策勒县)








衡水市(饶阳县、安平县、武强县、桃城区、冀州区、故城县、武邑县、深州市、阜城县、景县、枣强县)
400电话:123456(点击咨询)
不良义姐动漫-测评,哪款减脂效果最佳?各观看免费《今日汇总》《今日发布》
不良义姐动漫-测评,哪款减脂效果最佳?各观看免费《今日汇总》(2025已更新)








不良义姐动漫-测评,哪款减脂效果最佳?观看免费电话:(1)123456(点击咨询)(2)123456(点击咨询)








不良义姐动漫-测评,哪款减脂效果最佳?观看免费热线(1)123456(点击咨询)(2)123456(点击咨询)




不良义姐动漫-测评,哪款减脂效果最佳?各观看免费《今日汇总》【2025已更新列表】
不良义姐动漫-测评,哪款减脂效果最佳?电话








7天观看免费人工电话为您、不良义姐动漫-测评,哪款减脂效果最佳?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,








不良义姐动漫-测评,哪款减脂效果最佳?中心2025已更新(今日/推荐)








不良义姐动漫-测评,哪款减脂效果最佳?电话区域:








昭通市(盐津县、永善县、大关县、彝良县、昭阳区、威信县、巧家县、绥江县、水富市、鲁甸县、镇雄县)








哈尔滨市(巴彦县、平房区、宾县、呼兰区、松北区、五常市、阿城区、方正县、双城区、木兰县、依兰县、南岗区、道外区、通河县、道里区、香坊区、尚志市、延寿县)








邵阳市(双清区、新邵县、绥宁县、隆回县、洞口县、大祥区、新宁县、邵阳县、武冈市、邵东市、城步苗族自治县、北塔区)








黄南藏族自治州(河南蒙古族自治县、尖扎县、泽库县、同仁市)  台州市(临海市、温岭市、仙居县、三门县、天台县、玉环市、黄岩区、路桥区、椒江区)








新疆维吾尔自治区








合肥市(长丰县、庐江县、肥西县、肥东县、庐阳区、包河区、瑶海区、巢湖市、蜀山区)








吕梁市(孝义市、柳林县、文水县、中阳县、临县、方山县、交城县、石楼县、兴县、岚县、交口县、汾阳市、离石区)咸阳市(淳化县、兴平市、三原县、乾县、秦都区、泾阳县、长武县、永寿县、杨陵区、彬州市、渭城区、武功县、旬邑县、礼泉县)








嘉兴市(嘉善县、秀洲区、桐乡市、海盐县、海宁市、平湖市、南湖区)  河池市(大化瑶族自治县、罗城仫佬族自治县、宜州区、金城江区、环江毛南族自治县、都安瑶族自治县、天峨县、南丹县、东兰县、巴马瑶族自治县、凤山县)








晋中市(和顺县、太谷区、介休市、榆次区、祁县、左权县、榆社县、灵石县、寿阳县、平遥县、昔阳县)








昆明市(安宁市、西山区、呈贡区、嵩明县、盘龙区、富民县、官渡区、寻甸回族彝族自治县、石林彝族自治县、宜良县、禄劝彝族苗族自治县、五华区、晋宁区、东川区)








迪庆藏族自治州(德钦县、维西傈僳族自治县、香格里拉市)湖州市(安吉县、德清县、长兴县、南浔区、吴兴区)








淮南市(凤台县、八公山区、田家庵区、谢家集区、寿县、大通区、潘集区)








楚雄彝族自治州(武定县、牟定县、禄丰市、楚雄市、永仁县、双柏县、姚安县、大姚县、南华县、元谋县)








西藏自治区








舟山市(嵊泗县、普陀区、岱山县、定海区)








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








铜川市(耀州区、宜君县、王益区、印台区)








泸州市(古蔺县、纳溪区、合江县、叙永县、龙马潭区、江阳区、泸县)








邯郸市(广平县、磁县、涉县、永年区、魏县、成安县、丛台区、馆陶县、临漳县、复兴区、曲周县、大名县、鸡泽县、武安市、邯山区、峰峰矿区、肥乡区、邱县)








呼和浩特市(新城区、玉泉区、清水河县、武川县、托克托县、和林格尔县、赛罕区、回民区、土默特左旗)








白城市(洮南市、洮北区、大安市、镇赉县、通榆县)








昌都市(贡觉县、察雅县、卡若区、类乌齐县、左贡县、洛隆县、丁青县、边坝县、芒康县、八宿县、江达县)








乌鲁木齐市(水磨沟区、达坂城区、米东区、新市区、乌鲁木齐县、沙依巴克区、天山区、头屯河区)








宁德市(古田县、福安市、寿宁县、周宁县、蕉城区、柘荣县、福鼎市、屏南县、霞浦县)








伊犁哈萨克自治州(霍尔果斯市、昭苏县、尼勒克县、奎屯市、巩留县、霍城县、察布查尔锡伯自治县、新源县、伊宁县、伊宁市、特克斯县)








梅州市(蕉岭县、平远县、五华县、兴宁市、大埔县、丰顺县、梅县区、梅江区)








宜春市(万载县、上高县、高安市、靖安县、丰城市、袁州区、樟树市、奉新县、宜丰县、铜鼓县)

  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 不良义姐动漫-测评,哪款减脂效果最佳?的相关文章
媒体人称浙江申请推迟比赛 对手拒绝
以防长:哈马斯拒停火将升级军事行动
余承东:安全就是最大的豪华
刘强东硬刚王兴到底图什么
秦昊一年奖励自己一部悬疑剧
吴磊连续7年保持北电表演系最高分
  • 友情链接:
  • 李显龙:美加征关税将致自身经济衰退 男子用筋膜枪按摩头部险失明 按摩店给6个月婴儿刮痧 卫健局回应 宁德时代回应动力电池新国标 摩根大通:中国经济开年保持稳健增速

    查看更多评价 ∨