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1、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
2、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:DepartmentalRegu
3、latoryDocumentsAreaofLaw:SecuritiesRegulatoryInstitutionsandMarketSupervisionandManagementGuidelinesfortheContentandFormatofDepositAgreementsonDepositaryReceipts(forTrialImplementation)(IssuedinaccordancewiththeAnnouncementNo.202018oftheChinaSecuritiesRegulatoryCommissiononJune14,2018;andamendedinac
4、cordancewiththeAnnouncementNo.502023oftheChinaSecuritiesRegulatoryCommission-DecisiontoAmendandRepealCertainDocumentsonSecuritiesandFuturesRulesonAugust10,2023)ChapterIGeneralProvisionsArticle 1 Forthepurposesofregulatingtheconclusionofdepositagreementsondepositaryreceipts,specifyingtherightsandobli
5、gationsofallpartiestodepositagreementsandprotectingthelawfulrightsandinterestsofinvestors,theseGuidelinesaredevelopedinaccordancewiththeCivilCodeofthePeoplesRepublicofChina,theSecuritiesLawofthePeople,sRepublicofChina(hereinafterreferredtoastheSecuritiesLaw,),theOpinionsonLaunchingthePilotProgramfor
6、InnovativeEnterprisestoOfferStocksorDepositaryReceiptswithinChina(hereinafterreferredtoastheSeveralOpinions,)5theMeasuresfortheAdministrationofOfferingandTradingofDepositaryReceipts(forTrialImplementation)(hereinafterreferredtoasthe“Measures)andotherapplicableprovisions.Article 2 Whereanoverseasunde
7、rlyingsecuritiesissuer(hereinafterreferredtoasthe“issuer)offersadepositaryreceiptwithinChina,theissuerandthedepositaryshallenterintoadepositagreementinaccordancewiththerequirementsoftheseGuidelines.Article 3 Adepositagreementshallbeenteredintoundertheprinciplesofequality,freewill,honestyandgoodfaith
8、,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
9、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 Undertheprem
10、iseofnotviolatinganylaw,regulation,theprovisionsoftheChinaSecuritiesRegulatoryCommission(CSRC)andothercompetentregulatoryauthorities,andtherequirementsoftheseGuidelines,theissuerandthedepositarymayagreeonthemattersinadditiontothoseprescribedintheseGuidelinesinlightoftheactualneeds,providedthattheagr
11、eedcontentisnotprinciples and容不得与本指引的基本原则和要 求相冲突。inconflictwiththebasicrequirementsoftheseGuidelines.WherecertainspecificrequirementsoftheseGuidelinesareinapplicabletotheissuerorthedepositary,theissuerandthedepositarymay,withtheapprovaloftheCSRC,makereasonableadjustmentsandchangestothecorrespondingc
12、ontentunderthepremiseoffullyprotectingthelawfulrightsandinterestsofinvestors,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,thedepositaryorthedepositaryr
13、eceiptholder,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
14、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。Article8Thetableofcontentsofthedepositagreementshallindicatethetitleso
15、fallchaptersandsections(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