中国证券监督管理委员会关于发行B股的企业在分红派息时如何确认

证监函字[1994]1号
颁布日期：19940106 　实施日期：19940106 　颁布单位：中国证券监督管理委员会

　　ZhengJianHanZi [1994] No.1

　　January 6， 1994

　　Shenzhen stock exchange corporation， Shanghai stock exchange corporation：

　　The department of listed companies of the China Securities Regulatory Commission received the letter from Shenzhen stock exchange corporation on December 3， 1993， in which it asked whether the B-share enterprises can follow the example of H-shares enterprise to allot¹ profits according to the lower-amount one of two report forms of profits audited² by domestic and oversea accountants when they share bonus.

　　China Securities Regulatory Commission consulted with the administration department of accounting³ matters of the Ministry⁴ of Finance， and hereby gives a reply as follows：

　　According to the relevant provisions， during the allocation of profits， the H-shares enterprises allot profits according to the lower-amount one of the two report forms of profits audited by domestic accountants and oversea accountants and supported to the domestic and overseas investors⁵. The B-shares enterprises should conduct as it.