商业行为准则和道德规范中英文(4)

　　9. Reporting Illegal or Unethical Behavior.

　　举报违法或违反职业道德的行为。

　　9.1 Obligation to Report Violations. Any Employee who is aware of any illegal or unethical behavior at the Company or in connection with its business, or who believes that an applicable law, rule or regulation or the Code has been violated, must promptly report the matter to the Corporate Legal Department. Furthermore, an Employee who has a concern about the Company’s accounting practices, internal controls or auditing matters should report his or her concerns to the Corporate Legal Department. Employees should take care to report violations to a person who they believe is not involved in the matter giving rise to the violation.

　　报告违规的义务。任何员工若了解存在针对公司或与公司业务的任何违法或违背职业道德的行为，或认为违反了适用的法律、条例、法规或本准则，必须及时向公司法务部门举报相关的事项。此外，对公司会计行为、内部控制或审计等存有任何疑虑的员工应将其疑虑上报公司法务部门。员工在报告违法行时应当将违规行为举报给他们认为与产生违规行为的事项无关的人员。

　　9.2 Company to Investigate Reported Violations. The Company will investigate promptly all reports of violations and, if appropriate, remedy the violation. If legally required, the Company will also immediately report the violation to the proper governmental authority. An Employee must cooperate with the Company to ensure that violations are promptly identified and resolved.

　　公司调查上报的违规行为。公司将及时展开对所有上报的违规行为的调查，若适当，采取必要的补救措施。如果法律要求，公司也将立即将违法行为报告给适当的政府权力机关。员工必须配合公司，确保违法行为被及时确认和解决。

　　9.3 Employees Who Report Violations Will Be Protected from Retaliation. The Company shall protect the confidentiality of those making reports of possible misconduct to the maximum extent possible, consistent with the requirements necessary to conduct an effective investigation and the law. In no event will the Company tolerate any retaliation against an Employee for reporting an activity that he or she in good faith believes to be a violation of any law, rule, regulation, or the Code. Any superior or other Employee intimidating or imposing sanctions on an Employee for reporting a matter will be disciplined up to and including termination.

　　举报违规行为的员工将受到保护，免遭报复。公司必须在满足有效的调查和法律要求的同时，最大限度地保护那些举报可能的不正当行为的举报人。在任何情况下公司都不允许出现任何针对出于善意认为某些行为可能违反了适用的法律、条例、法规或本准则的举报人的报复行为。任何恐吓举报人或对举报人实施制裁的上级或其他员工将受到纪律处分直至包括解职的处分。

　　10. Quality of Disclosure.

　　The Company is subject to certain reporting and disclosure requirements in the United States. As a result the Company will be regularly required to report its financial results and other material information about its business to the public and to regulators. The Company’s policy is promptly to disclose accurate and complete information regarding its business, financial condition and results of operations. Each Employee must strictly comply with all applicable standards, laws, regulations and policies for accounting and financial reporting of transactions, estimates and forecasts. Inaccurate, incomplete or untimely reporting will not be tolerated and can severely damage the Company and result in legal liability. Each Employee should be on guard for, and promptly report, any possibility of inaccurate of incomplete financial reporting. Particular attention should be paid to financial results that seem inconsistent with the performance of the underlying business, transactions that do not seem to have an obvious business purpose, or and requests to circumvent ordinary review and approval procedures. The Company’s senior financial officers and other employees working in the Finance Department have a special responsibility to ensure that all of the Company’s financial disclosures are full, fair accurate, timely and understandable. Any practice or situation that might undermine this objective should be reported to the Corporate Legal Department. An Employee with information relating to questionable accounting or auditing matters may also confidentially, and anonymously if they desire, submit the information in writing to the Board’s Audit Committee.

　　披露的质量。

　　公司须遵守美国某些特定的报告和披露要求。为此，公司需要定期向公众和管理当局汇报公司财务成果以及其他关于公司业务的重大信息。公司的政策是及时准确、完整地披露有关公司业务、财务状况和经营业绩的信息。所有员工必须严格遵照所有适用的标准、法律、法规、交易的会计和财务报告、估算和预计政策。不允许出现任何汇报不准确、不完整、或不及时的情况，这可能会对公司造成严重影响并让公司承负法律责任。所有员工都应提高警惕，并及时汇报任何可能存在的财务报告不准确或不完整的情况，尤其要注意看上去与财务成果不相符的表面上没有明显起色的重点业务、交易业绩，或/和要求进行复核程序。公司高级财务人员和其他财务部门的员工都有明确的责任，确保公司财务披露信息完整、公正、准确、及时并易于理解。任何可能阻碍这一目标的行为或情况应当及时上报公司法务部门。任何对公司财务和审计有关的信息有疑问的员工可以秘密的，若要求，也可以匿名以书面形式向董事会下设的审计委员会上报该信息。

　　11. Responding to Improper Conduct.

　　The Company will enforce the Code on a uniform basis for everyone, without regard to an Employee’s position within the Company. If an Employee violates the Code, he or she will be subject to disciplinary action. Supervisors and managers of a disciplined Employee may also be subject to disciplinary action for their failure to properly oversee an Employee’s conduct, or for any retaliation against an Employee who reports a violation. The Company’s response to misconduct will depend upon a number of factors including whether the improper behavior involved illegal conduct. Disciplinary action may include, but is not limited to, reprimands and warnings, probation, suspension, demotion, reassignment, reduction in salary or immediate termination. Employees should be aware that certain actions and omissions prohibited by the Code might be crimes that could lead to individual criminal prosecution and, upon conviction, to fines and imprisonment.　　对不当的行为的反应。

　　公司将在所有员工中统一执行本准则，与员工在公司中所处的职位无关。若员工违反本准则，该员工将会受到纪律处分。受到处分的员工的上级或经理也将会应为没有合理监督员工的行为或报复举报违规行为的员工而受到纪律处分。公司对不当行为的反应将取决于若干因素，包括该不当行为是否违法。纪律处分包括但不限于申斥和警告处分、留岗查看、停职、降职、调岗、减薪或立即终止雇佣关系等。员工应认识到，违反本准则的某种行为或过失可能构成，导致个人的刑事指控并被判处罚金或监禁。

　　12. Waivers.

　　Waivers or exceptions to the Code may only be granted in advance and only under exceptional circumstances. A waiver of the Code for any executive officer or director may be made only by the Board or a committee thereof and must be promptly disclosed to the extent required by applicable law and stock exchange requirements.

　　豁免。

　　针对本准则的免责或例外仅仅是在提前授予和在某些特殊情况下适用。针对公司管理人员或董事的豁免只能有公司董事会或董事会下设委员会做出决定，并必须根据适用的法律和股票交易所相关规定及时披露。

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