【中英文对照版】存托凭证存托协议内容与格式指引(试行)(2023修正).docx

存托凭证存托协议内容与格式指 引(试行)(2018年6月14日中国证券监督 管理委员会公告(2018) 20号发 布 根据2023年8月10日中 国证券监督管理委员会关于修 改、废止部分证券期货制度文件 的决定修正)第一章总则第一条为规范存托凭证存 托协议的订立，明确存托协议各 方当事人的权利和义务，保护投存托凭证存托协议内容与格式指弓I(试行)(2023修正)GuidelinesfortheContentandFormatofDepositAgreementsonDepositaryReceipts(forTrialImplementation)(2023Amendment)制定机关：中国证券监督管理委员会发文字号：中国证券监督管理委员会公告202350号公布日期：2023.08.10施行日期：2023.08.10效力位阶：部门规范性文件法规类别：证券监督管理机构与市场监管IssuingAuthority：ChinaSecuritiesRegulatoryCommissionDocumentNumber：AnnouncementNo.502023oftheChinaSecuritiesRegulatoryCommissionDateIssued：08-10-2023EffectiveDate:08-10-20231.evelofAuthority：DepartmentalRegulatoryDocumentsAreaofLaw:SecuritiesRegulatoryInstitutionsandMarketSupervisionandManagementGuidelinesfortheContentandFormatofDepositAgreementsonDepositaryReceipts(forTrialImplementation)(IssuedinaccordancewiththeAnnouncementNo.202018oftheChinaSecuritiesRegulatoryCommissiononJune14,2018;andamendedinaccordancewiththeAnnouncementNo.502023oftheChinaSecuritiesRegulatoryCommission-DecisiontoAmendandRepealCertainDocumentsonSecuritiesandFuturesRulesonAugust10,2023)ChapterIGeneralProvisionsArticle 1 Forthepurposesofregulatingtheconclusionofdepositagreementsondepositaryreceipts,specifyingtherightsandobligationsofallpartiestodepositagreementsandprotectingthelawfulrightsandinterestsofinvestors,theseGuidelinesaredevelopedinaccordancewiththeCivilCodeofthePeople'sRepublicofChina,theSecuritiesLawofthePeople,sRepublicofChina(hereinafterreferredtoasthe"SecuritiesLaw,),theOpinionsonLaunchingthePilotProgramforInnovativeEnterprisestoOfferStocksorDepositaryReceiptswithinChina(hereinafterreferredtoastheSeveralOpinions,)5theMeasuresfortheAdministrationofOfferingandTradingofDepositaryReceipts(forTrialImplementation)(hereinafterreferredtoasthe“Measures")andotherapplicableprovisions.Article 2 Whereanoverseasunderlyingsecuritiesissuer(hereinafterreferredtoasthe“issuer")offersadepositaryreceiptwithinChina,theissuerandthedepositaryshallenterintoadepositagreementinaccordancewiththerequirementsoftheseGuidelines.Article 3 Adepositagreementshallbeenteredintoundertheprinciplesofequality,freewill,honestyandgoodfaith,andfullyprotectingthelawfulrightsandinterestsofinvestors.Article 4 ThecontentofadepositagreementshallcomplywiththeprovisionsoftheseGuidelines,andshallnotcontainanyfalserecords,misleadingstatementsormaterialomissions.资者合法权益，根据中华人民 共和国民法典中华人民共和 国证券法（以下简称证券 法）、关于开展创新企业境 内发行股票或存托凭证试点的若 干意见（以下简称若干意 见）、存托凭证发行与交易 管理办法（试行）（以下简称 办法）及有关规定，制定本指引。第二条境外基础证券发行 人（以下简称发行人）在境内发 行存托凭证的，发行人和存托人 应当按照本指引的要求订立存托 协议。第三条存托协议的订立应 当遵循平等自愿、诚实信用、充 分保护投资者合法权益的原则。第四条 存托协议内容须遵 照本指引规定，不得有虚假记 载、误导性陈述和重大遗漏。第五条在不违反法律法 规、中国证券监督管理委员会 （以下简称中国证监会）和其他 有权监管机关规定、本指引要求 的前提下，发行人和存托人可根 据实际需要对本指引规定内容之 外的事项进行约定，但约定的内Article 5 Underthepremiseofnotviolatinganylaw,regulation,theprovisionsoftheChinaSecuritiesRegulatoryCommission("CSRC")andothercompetentregulatoryauthorities,andtherequirementsoftheseGuidelines,theissuerandthedepositarymayagreeonthemattersinadditiontothoseprescribedintheseGuidelinesinlightoftheactualneeds,providedthattheagreedcontentisnotprinciples and容不得与本指引的基本原则和要 求相冲突。inconflictwiththebasicrequirementsoftheseGuidelines.WherecertainspecificrequirementsoftheseGuidelinesareinapplicabletotheissuerorthedepositary,theissuerandthedepositarymay,withtheapprovaloftheCSRC,makereasonableadjustmentsandchangestothecorrespondingcontentunderthepremiseoffullyprotectingthelawfulrightsandinterestsofinvestors,andshallmakeaspecialexplanation.本指引某些具体要求对发行人或存托人不适用的，经中国证监会同意后，发行人和存托人在充分保护投资者合法权益的前提下，可对相应内容做出合理调整和变动，并进行专项说明。Article6Foranymatterthathasasignificantimpactontherightsandobligationsoftheissuer,thedepositaryorthedepositaryreceiptholder,theissuerandthedepositaryshallspecifyitinthedepositagreement,whetherornottheyareprescribedintheseGuidelines.第六条凡对发行人、存托人、存托凭证持有人权利、义务有重大影响的事项，无论本指引是否做出规定，发行人和存托人均应在存托协议中订明。ChapterIIMajorContentoftheDepositAgreement第二章存托协议主要内容Section1Cover,Preface,TableofContentsand第一节Definitions义封面、前言、目录、释Article7ThecoverofthefulltextofthedepositagreementshallcontainthewordsthedepositagreementondepositaryreceiptofXXXCompany,andindicatetheissuer,thedepositaryandthetimeofsigning.第七条存托协议全文文本封面应标有“XXX公司存托凭证存托协议”字样，并载明发行人、存托人和协议签署时间。Article8Thetableofcontentsofthedepositagreementshallindicatethetitlesofallchaptersandsections(ifany)andcorrespondingpagenumbers,andthecontentshallbearrangedinaccordancewiththegeneralChinesepractice.第八条存托协议目录应标明各章、节（如有）的标题及相应的页码，内容编排应符合通行的中文惯例。Article9Theprefacetothedepositagreementshall第九条存托协议前言应载有如下内容:coverthefollowingcontent:(-)存托协议的当事人包括发 行人、存托人和存托凭证持有人；(1) Thepartiestothedepositagreementincludetheissuer,thedepositaryandthedepositaryreceiptholder.(二)存托协议制定的法律依 据；(2) Thelegalbasisforenteringintothedepositagreement.()订立存托协议的目的和原 则。(3) Thepurposeandprinciplesofenteringintothedepositagreement.第十条存托协议前言应列 明有关声明与承诺，内容包括但 不限于：Arti