专业文献阅读 中英版303-306

(2) SECURITIES ACT OF 1933.— Section 20(e) of the Securities Act of 1933 (15 U.S.C. 77t(e)) is amended by striking ‘‘substantial unfitness’’ and inserting ‘‘unfitness’’. (2) 1933年的证券法——将1933年的证券 法的第20节的(e)部分中的“实质的不适用” 更改为“不适用”。
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(c) NO PREEMPTION OF OTHER LAW.—The provisions of subsection (a) shall be in addition to, and shall not supersede or preempt, any other provision of law or any rule or regulation issued thereunder. (c) 非优先于其他法律——上述条款应附属 于其他任何随后发布的法规且不应替代或优 先于其他任何随后发布的法规。
(b) EQUITABLE RELIEF.—Section 21(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78u(d)) is amended by adding at the end the following: (b) 公平地免责——对1934年的证券交易 法的21(d)部分做了如下修订：在结尾处加 上：
(b) ENFORCEMENT.—In any civil proceeding, the Commission shall have exclusive authority to enforce this section and any rule or regulation issued under this section. (b) 执行——在所有民事诉讼中，SEC拥有 对上述条款下的专门执行权。
SEC. 305. OFFICER AND DIRECTOR BARS AND PENALTIES. 第305节 对公司官员及董事的处罚
(a) UNFITNESS STANDARD.— (a) 不适用的制度—— (1) SECURITIES EXCHANGE ACT OF 1934.—Section 21(d)(2) of the Securities Exchange Act of 1934 (15 U.S.C. 78u(d)(2)) is amended by striking ‘‘substantial unfitness’’ and inserting ‘‘unfitness’’. (1) 1934年的证券交易法——将1934年的证券交 易法的第21节的(d)(2)部分中的“实质的不适用” 更改为“不适用”。
(d) DEADLINE FOR RULEMAKING.—The Commission shall—(d) 执行规定的截止日期—— SEC应当： (1) propose the rules or regulations required by this section,not later than 90 days after the date of enactment of this Act; and (2) issue final rules or regulations required by this section,not later than 270 days after that date of enactment. (1) 于上述法案生效后90日内提交对此法案的具体规 定的建议稿； (2) 于上述法案生效后270日内公布最终规定。
(2) REMEDY.— (A) IN GENERAL.—Any profit realized by a director or executive officer referred to in paragraph (1) from any purchase, sale, or other acquisition or transfer in violation of this subsection shall inure to and be recoverable by the issuer, irrespective of any intention on the part of such director or executive officer in entering into the transaction. (2) 补偿―― (A)总则——公司董事或执行官通过违反上述(1)段的 规定买卖或获取、转让而实现的收益应由该发行证券公 司所有。
(1) any bonus or other incentive-based or equity-based compensation received by that person from the issuer during the 12month period following the first public issuance or filing with the Commission (whichever first occurs) of the financial document embodying such financial reporting requirement; and (1) 在该公司首次发行证券或其在SEC备案(备案 的财务资料中含有要求重遍的会计报告)后12个月 内，从公司收到所有奖金、红利或其他奖金性或权 益性酬金；
SEC. 306. INSIDER TRADES DURING PENSION FUND BLACKOUT PERIODS. 第306节 在养老基金管制期内进行的内部交易
(a) PROHIBITION OF INSIDER TRADING DURING PENSION FUND BLACKOUT PERIODS.— (a) 禁止在养老基金的管制期内进行内部交 易——
‘‘(5) EQUITABLE RELIEF.—In any action or proceeding brought or instituted by the Commission under any provision of the securities laws, the Commission may seek, and any Federal court may grant, any equitable relief that may be appropriate or necessary for the benefit of investors.’’ “(5) 公平地免责——SEC在其依据证券法条款执行 或制订的所有行为或诉讼中应寻求(并且所有联邦 法院也应允许这种行为)任何对投资者利益适当且 必要的公平免责。”
(2) any profits realized from the sale of securities of the issuer during that 12-month period. (2) 在上述12个月内通过买、卖该公司证券 而实现的收益。
(b) COMMISSION EXEMPTION AUTHORITY. —The Commission may exempt any person from the application of subsection (a), as it deems necessary and appropriate. (b) SEC的免除权——在SEC认为必要且适当时， 可以免除任何人受到上述(a)部分规定的处 罚。
第303节 对审计不正当的影响
(a) RULES TO PROHIBIT.—It shall be unlawful, in contravention of such rules or regulations as the Commission shall prescribe as necessary and appropriate in the public interest or for the protection of investors, for any officer or director of an issuer, or any other person acting under the direction thereof, to take any action to fraudulently influence, coerce, manipulate, or mislead any independent public or certified accountant engaged in the performance of an audit of the financial statements of that issuer for the purpose of rendering such financial statements materially misleading. (a) 禁令——所有发行证券公司的官员、董事或任何人员所采 取的以提供带有重大误导性会计报表为目的影响、强迫、操纵 或误导任何注册会计师行为均是非法的。
SEC. 304. FORFEITURE OF CERTAIN BONUSES AND PROFITS. 第304节 没收奖金及收益
(a) ADDITIONAL COMPENSATION PRIOR TO NONCOMPLIANCE WITH COMMISSION FINANCIAL REPORTING REQUIREMENTS. —If an issuer is required to prepare an accounting restatement due to the materialnoncompliance of the issuer, as a result of misconduct, with any financial reporting requirement under the securities laws, the chief executive officer and chief financial officer of the issuer shall reimburse the issuer for —(a) 若发行证券公司因行为不当引起的原始材料与任何 证券法之规定不符而被要求重编会计报表，则公司首席执 行官与首席财务主管应偿还发行证券公司：
(1) IN GENERAL.—Except to the extent otherwise provided by rule of the Commission pursuant to paragraph (3), it shall be unlawful for any director or executive officer of an issuer of any equity security (other than an exempted security),directly or indirectly, to purchase, sell, or otherwise acquire or transfer any equity security of the issuer (other than an exempted security) during any blackout period with respect to such equity security if such director or officer acquires such equity security in connection with his or her service or employment as a director or executive officer. (1) 总则——除了下段(3)所述的SEC的有关规定之外，对于发 行权益证券公司的所有董事、执行官因任职而获得的其所任职 公司的权益证券，在该权益证券的管制期间，这些董事或执行 官直接或间接买卖或获取、转让这些权益证券的行为是非法的。