下面是CN人才網小編精心爲大家整理收集的商業行爲準則和道德規範(中英文)，希望對大家有幫助。
CHINA DISTANCE EDUCATION HOLDINGS LIMITED
商業行爲準則和道德規範
China Distance Education Holdings Limited and its subsidiaries and consolidated affiliated entities (collectively, the “Company”) have adopted this Code of Business Conduct and Ethics (the “Code”) as an expression of the Company’s values and to represent a framework for decision-making. The Company is committed to the highest standards of business conduct and ethics. The Company seeks to conduct its business as a good corporate citizen and to comply with all laws, rules and regulations applicable to it or the conduct of its business. The Code shall govern the relationships between the Company’s employees, including directors and officers (an “Employee” and, collectively, the “Employees”), and the Company’s customers, suppliers, shareholders, competitors, and the communities in which the Company operates.
China Distance Education Holdings Limited、其子公司及合併附屬機構(下文統稱“公司”)接納本商業行爲準則和道德規範(下文簡稱“準則”)作爲公司價值的體現，併爲公司決策提供框架。公司一直致力於高標準的行爲準則和道德規範。公司致力於作爲良好法人開展工作並遵循所有適用於公司或公司業務行爲的法律法規。準則將管理公司員工之間的關係，包括董事和工作人員(下文統稱“員工”)，以及公司客戶、供應商、股東、競爭者，以及公司營業地所處的社區等。
1. Application of the Code.
The Code applies to each Employee and must be strictly observed. If an Employee fails to observe the Code, he or she may face disciplinary action, up to and including termination. Therefore each Employee individually is responsible to understand the Code and to act in accordance with it. The Code is not intended to cover every applicable law, rule or regulation or to provide answers to all questions that may arise. Therefore in addition to observing the Code, an Employee must use good judgment in assessing whether any given action is ethical or otherwise constitutes good business conduct. From time to time an Employee may also be required to seek guidance from others with respect to the appropriate course of conduct in a given situation. If an Employee has any questions regarding any law, rule, regulation, or principle discussed in the Code which may govern business conduct, he or she should contact a supervisor, or the Corporate Legal Department.
準則的適用範圍。
本準則適用於所有員工，必須嚴格遵守。若員工違反本準則，他/她將會面臨紀律處分，直至被終止僱傭協議。因此，每一位員工都有責任理解本準則並遵照執行。本準則無意取代任何相關的適用法律、條例、規章，也不可能解決所有可能出現的問題。爲此，除了本準則，員工必須在評判其任何行爲是否符合職業道德或在其他方面是否構成有益的商業行爲上做出正確的判斷。員工有可能隨時需要就在某些特定情況下的行爲是否恰當向別人尋求幫助。若員工在與管理商業行爲有關的法律、條例、法規或本準則中討論的原則等存在疑問，他/她應與主管或公司法務部門交涉。
2. Code Does Not Constitute an Employment Contract.
The Code does not in any way constitute an employment contract or an assurance of continued employment. It is for the sole and exclusive benefit of the Company and may not be used or relied upon by any other party. The Company may modify or repeal the provisions of the Code or adopt a new Code at any time it deems appropriate, with or without notice to its Employees.
本準則不構成僱傭合同。
本準則不以任何方式構成僱傭合同或保證繼續僱傭關係。本準則僅僅是爲了公司的利益，不應被其他各方利用或依賴。公司可在任何其認爲合適的時候修改或撤銷本準則的條款，或採納新的準則，這既可以通知員工也可以不通知員工。
3. Conflicts of Interest.
利益衝突。
3.1 Conflicts of Interest Prohibited. The Company’s policy is to prohibit conflicts of interest. A conflict of interest occurs when an Employee’s personal interest interferes, or appears to interfere, with the interests of the Company in any way. Conflicts of interest may only be waived by the Company’s Board of Directors (the “Board”), and will be promptly disclosed to the public to the extent required by law or applicable stock exchange requirements.
禁止利益衝突。公司的原則是禁止利益衝突。利益衝突發生是因爲員工的個人利益以任何方式干擾或可能干擾公司利益。利益衝突僅可由公司董事會(下文簡稱“董事會”)豁免，並須及時按照法律或適用的股票交易所的要求予以披露。
3.2 Identifying Conflicts of Interest. A conflict of interest can arise when an Employee or a member of his or her family takes actions or has interests that may make it difficult to perform his or her Company work objectively and effectively. Conflicts of interest can also arise when an Employee or a member of his or her family receives improper personal benefits as a result of the Employee’s position in the Company. Such conflicts of interest can undermine an Employee’s business judgment and responsibility to the Company and threaten the Company’s business and reputation. Accordingly, an Employee should avoid all apparent, potential, and actual conflicts of interest. Further, an Employee must communicate to the Corporate Legal Department all potential and actual conflicts of interest or material transactions or relationships that reasonably could be expected to give rise to a conflict of interest or the appearance of such a conflict of interest. The following activities all generally constitute a conflict of interest:
確認利益衝突。當員工或其家人採取的行動或擁有的利益給員工客觀、高效地開展公司工作造成困難時會產生利益衝突。同時，員工或其家人因爲員工在公司的地位獲得不正當的利益時也會產生利益衝突。這些利益衝突可能會影響員工的商業判斷和對公司的責任感，並威脅到公司的業務和聲譽。因此，員工應避免任何顯性的、隱性的、實質的利益衝突。此外，員工就任何潛在的或實質的利益衝突、重大交易、被合理預期可能會引起利益衝突的關係、利益衝突的形式等與公司法務部門進行溝通。下列行爲一般都會構成利益衝突：
3.2.1 Corporate Opportunities. An Employee taking opportunities for his or her own benefit that are discovered through the use of the Company’s information, property or position; or an Employee using the Company’s information, property or position for his or her own personal gain or to compete with the Company.
企業機會。任何員工利用企業機會，通過使用公司信息、財產或職位試圖謀取個人利益;或任何員工利用公司信息、財產或職位謀取個人利益或與公司進行競爭。
3.2.2 Loans. The granting by the Company of any loans or guaranties for an Employee or for the Employee’s family members. Such activity will not be allowed without the prior written approval of the Corporate Legal Department, and if appropriate, the Board or a committee thereof. The Company will not extend, maintain or arrange for any personal loan to or for any director or executive officer (or the equivalent thereof).
貸款。公司爲員工個人或家庭成員提供的任何貸款或擔保。這些行爲在沒有得到公司法務部門，若適用，董事會或董事會下設委員會的書面批准前是不被許可的。公司不會給予、支持或安排從或給任何董事或管理人員(或同等職位的個人)的任何個人貸款。
3.2.3 Outside Activity. An Employee engaging in any outside activity that materially detracts from or interferes with the performance by an Employee of his or her services to the Company.
外部活動。任何員工從事的任何會對員工在公司的業績表現產生重大影響的外部活動。
3.2.4 Outside Employment. An Employee serving as a director, representative, employee, partner, consultant or agent of, or providing services to, a company that is a supplier, customer or competitor of the Company.
公司外供職。擔任供應商、客戶或競爭對手的董事、代表、員工、合作伙伴、顧問或代理，或爲其提供服務。
3.2.5 Personal Interest. An Employee having any personal interest, whether directly or indirectly, in a transaction involving the Company.
個人利益。直接或間接與公司某項業務相關的員工的個人利益。
3.2.6 Personal Investments. An Employee owning, directly or indirectly, a material amount of stock in, being a creditor of, or having another financial interest in a supplier, customer or competitor.
個人投資。員工直接或間接擁有供應商、客戶或競爭對手的大量股票、作爲債權人或有其他財務利益。
3.3 Reporting. Each Employee must report conflicts of interest to a superior who they believe is not involved in the matter giving rise to the conflict. Any Employee who has questions as to whether a conflict of interest exists after consulting the Code should contact the Corporate Legal Department for assistance in making that determination.
報告。任何員工必須向他認爲不會與產生這種利益衝突相關的事情有關的主管彙報利益衝突。員工就是否存在利益衝突在參考了本準則之後依然有疑問的應與企業法務顧問聯繫，尋求支持並落實決定。
4. Gifts and Entertainment.
禮物和娛樂。
4.1 General Policy. The Company recognizes that the giving and receiving of gifts and entertainment is common business practice. However, gifts and entertainment should never compromise, or appear to compromise, an Employee’s ability to make objective and fair business decisions. The Company’s policy is that an Employee may give or receive gifts or entertainment to or from customers and suppliers only if the gift or entertainment could not be viewed as an inducement to any particular business decision.
一般原則。公司認爲收受禮物和參加娛樂活動都是一般商業行爲。但是，禮物不應損害或可能損害員工做出客觀公正的商業決定的能力。公司的原則是員工只有在該禮物或娛樂活動不被視爲是作出特殊商業決定的誘因的前提下，可以從或向客戶或供應商收受禮物或參加娛樂活動。
4.2 Giving Gifts and Entertainment. An Employee must obtain written permission from the head of his or her department before giving any gifts or entertainment on behalf of the Company. Furthermore, the Employee must ensure that the expense for such gifts or entertainment is properly recorded on the Company’s expense reports.
贈送禮物或娛樂活動。員工在代表公司贈送任何禮物或娛樂活動之前必須取得部門領導的書面批准。此外，員工必須確保該禮物和娛樂活動的支出完全記錄進公司支出報告中。
4.3 Reporting Gifts. An Employee must only accept appropriate gifts from customers or suppliers. The Company encourages Employees to submit each such gift he or she receives. However, an Employee must submit to his or her department any gift the objective market value of which exceeds RMB200.
禮物報告。員工必須只能接受客戶或供貨商適當的禮物。公司鼓勵員工上交所接受的所有禮物。但是，員工必須將其接受的市價超過200元人民幣的禮物上交給所在的部門。
4.4 Bribes, Kickbacks and Secret Commissions Prohibited. The Company’s policy is to encourage fair transactions. No Employee may give or receive any bribe, kickback, or secret commission.
禁止賄賂、回扣和祕密佣金。公司的政策是鼓勵公平交易。任何員工不能收受賄賂、回扣和祕密佣金。
5. Confidentiality.
An Employee must maintain the confidentiality of all information entrusted to him or her by the Company, its suppliers, its customers and other individuals or entities related to the Company’s business. Confidential information includes any non-public information that if disclosed might be useful to the Company’s competitors or harmful to the Company, or its customers or suppliers. Confidential information includes, among other things, the Company’s customer lists and details, new product plans, new marketing platforms or strategies, computer software, trade secrets, research and development findings, manufacturing processes, or the Company’s acquisition or sale prospects. Employees in possession of confidential information must take steps to secure such information. Employees must take steps to ensure that only other Employees who have a “need to know” the confidential information in order to do their job can access it, and to avoid discussion or disclosure of confidential information in public areas (for example, in elevators, on public transportation, and on cellular phones). An Employee may only disclose confidential information when disclosure is authorized by the Company or legally required. Upon termination of employment, or at such other time as the Company may request, each Employee must return to the Company any medium containing confidential information, and may not retain duplicates. An Employee has an ongoing obligation to preserve confidential information, even after his or her termination of employment with the Company, until such time as the Company discloses such information publicly or the information otherwise becomes available to the public through no fault of the Employee.
保密原則。
員工必須就公司、供應商、客戶或其他與公司業務有關聯的個人或實體委託的任何信息保密。保密信息包括任何非公開信息，這些信息一旦公開將可能被競爭對手利用或傷害公司、供應商或公司客戶。保密信息包括公司客戶名單和詳情、新產品規劃、新市場平臺或戰略、電腦軟件、商業祕密、研發成果、加工過程以及公司收購和銷售計劃等。擁有這些保密信息的員工必須採取措施確保信息安全。員工必須採取措施確保只有那些因爲工作需要必須知道這些信息的其他人員獲得這些信息，並避免在公開場合(例如搭乘電梯、搭乘公共交通工具或使用便攜式電話時等)討論或披露這些保密信息。員工只有在獲得公司授權或法律要求的情況下披露這些保密信息。在終止僱傭關係時活在公司需要的其他時候，員工必須將包含保密信息的所有媒介交還給公司，不得留有備份。即便在終止與公司的僱傭關係之後，員工依然有義務繼續對這些信息保密，直至公司公開披露這些信息或在非員工過錯的情況下，這些信息以其他方式公之於衆。
6. Fair Dealing.
Each Employee must deal fairly with each of the Company’s customers, suppliers, competitors and other Employees. Employees must not take unfair advantage of anyone through manipulation, concealment, abuse of privileged information, misrepresentation of material facts, or any other unfair-dealing practices.
公平交易。
所有員工必須與公司所有客戶、供貨商、競爭者和其他員工進行公平交易。員工不能通過操縱、隱瞞、濫用特別獲知的信息、誤傳重大事實或其他不公平的方法獲取不公正的好處。
7. Protection and Proper Use of Company Assets. An Employee must protect the Company’s assets and ensure their efficient use. Such assets include, among other things, communication systems, information (proprietary or otherwise), material, facilities and equipment, as well as intangible assets. An Employee must not use such assets for personal profit for themselves or others. Additionally, an Employee must act with reasonable care to protect the Company’s assets from theft, loss, damage, misuse, removal and waste. Where an Employee discovers any theft, loss, damage, misuse, removal or waste of a Company asset, he or she must promptly report this to the Company. Finally, an Employee must use reasonable efforts to ensure that Company assets are used only for legitimate business purposes.
保護和正確使用公司財產。員工必須保護公司財產，確保有效利用。這些財產包括通訊系統、信息(所有權或其他)、物質財產、設施和設備以及無形資產。員工不得利用這些資產爲自己或他人謀取利益。此外，員工必須合理照料保護公司財產免遭盜竊、損失、損毀、誤用、拆解和浪費。員工一旦發現有任何盜竊、損失、損毀、誤用、拆解和浪費公司財產的行爲必須及時上報公司。最後，員工必須盡力確保公司財產僅用於合法商業用途。
8. Compliance with Laws, Rules and Regulations.
遵守法律、條例及規定。
8.1 Generally. An Employee must comply fully with all laws, rules and regulations applying to the Company’s business and its conduct in business matters. This includes, among other things, laws applying to insider trading, bribery, kickbacks, and secret commissions, copyrights, trademarks and trade secrets, information privacy, offering or receiving gifts, employment harassment, occupational health and safety, false or misleading financial information or misuse of corporate assets. The fact that certain laws, rules or regulations are not enforced in practice, or that the violation of such laws, rules or regulations is not subject to public criticism or censure, will not excuse any illegal action by an Employee. The Company expects each Employee to understand all laws, rules and regulations that apply to his or her position at the Company. Where an Employee has a doubt as to the legality of a given action or the proper course of conduct, that Employee must immediately consult the Corporate Legal Department. Aside from strictly legal considerations, Employees must at all times act honestly and maintain the highest standards of business conduct and ethics, consistent with the professional image of the Company.
一般原則。員工必須完全遵守適用於公司業務及商業行爲的所有法律、條例和規定，包括適用於內部交易、賄賂、回扣和祕密佣金、版權、商標和商業祕密、隱私信息、收受禮物、工作環境騷擾、職業健康與安全、錯誤或誤導財務信息以及誤用公司財產的法律。某些法律、條例、規定在實踐中未加執行或違反這些法律、條例、規定沒有收到公衆批評或責難，但這不能免除員工的任何非法行爲的責任。公司希望所有員工都理解適用於其職位的法律、條例和規定。若員工對於某特定行爲的合法性或對行爲過程的適當性存在疑問，該員工必須立即與公司法務部門諮詢。除了嚴格的法律上的考慮，員工必須一直誠實做事，保持高標準的商業和道德規範，保持與公司的職業形象一致。
8.2 Insider Trading. United States federal and state law prohibits the use of “material inside information” when trading in or recommending Company securities. In accordance with applicable United States federal and state law, no Employee may engage in transactions in Company stock (whether for his or her own account, for the Company’s account or otherwise) while in possession of material inside information (“Insider Trading”) relating to China Distance Education Holdings Limited. Furthermore, no Employee who is in possession of material inside information may communicate such information to third parties who may use such information in the decision to purchase or sell Company stock (“Tipping”). These restrictions also apply to securities of other companies if an Employee learns of material inside information in the course of his or her duties for the Company. In addition to violating Company policy, Insider Trading and Tipping are illegal. What constitutes “material inside information” is a complex legal question, but is generally considered to be information not available to the general public, which a reasonable investor contemplating a purchase of Company stock would be substantially likely to take into account in making his or her investment decision. Such information includes information relating to a stock split and other actions relating to capital structure, major management changes, contemplated acquisitions or divestitures, and information concerning earnings or other financial information. Such information continues to be “inside” information until it is disclosed to the general public. Any person who is in possession of material inside information is deemed to be an “insider.” This would include all Employees (management and non-management), as well as spouses, friends or brokers who may have acquired such information directly or indirectly from an insider “tip.” Substantial penalties may be assessed against people who trade while in possession of material inside information and can also be imposed upon companies and so called controlling persons such as officers and directors, who fail to take appropriate steps to prevent or detect insider trading violations by their employees or subordinates. To avoid severe consequences, Employees should review this policy before trading in securities and consult with the Corporate Legal Department if any doubts exist as to what constitutes “material inside information.”
內部交易。美國聯邦和各州法律都禁止在交易或推薦公司證券時使用“重大內部消息”。根據美國聯邦和各州法律，公司任何員工在掌握正保遠程教育重大內部消息的情況下，都不能交易公司股票(下文簡稱“內部交易”)(無論該股票是否是在自己帳戶下，或是在公司帳戶下，還是在其他人帳戶下)。此外，掌握重大內部消息的員工也不能將信息透露給任何有可能利用這信息決定是否購買或出售公司股票的第三方(下文簡稱“透露內部信息”)。本限制規定也適用於公司持有其他公司股票的員工在工作中接觸到其他公司的重大內部消息的情況。除了違反公司政策之外，內部交易和透露內部信息也是違法行爲。什麼內容構成“重大內部消息”是一個複雜的法律問題，但是總體上講就是指那些普通公衆無法獲取的信息，這些信息是計劃買入公司股票的理性投資者極大可能會在做投資決定時將考慮到的因素。這些信息包括與資本結構有關的股票拆分或其他行動、管理層的重大變化、預期收購或出售以及與收益或其他財務信息有關的信息。直到向公衆披露爲止，這些信息一直作爲“內部”消息。任何掌握重大內部消息的個人都被認定爲“內部人士”。這可能會包括所有員工(管理人員或非管理人員)，同時也包括可能直接或間接從內部人士“透露消息”獲得這些內部消息的員工配偶、朋友或經紀人。對於利用掌握的重大內部消息的人蔘與內部交易有嚴厲的處罰措施，這些處罰措施也可能施加給公司和公司的控制者，如公司管理人員或董事，因爲他們沒有采取適當的措施阻止或發現其員工或下屬的內部交易行爲。爲了避免嚴重的後果，員工在交易證券前應回顧這一政策，若對何種信息構成“重大內部消息”存在任何疑問，應諮詢公司法務部門。
9. Reporting Illegal or Unethical Behavior.
舉報違法或違反職業道德的行爲。
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.
報告違規的義務。任何員工若瞭解存在針對公司或與公司業務的任何違法或違背職業道德的行爲，或認爲違反了適用的法律、條例、法規或本準則，必須及時向公司法務部門舉報相關的事項。此外，對公司會計行爲、內部控制或審計等存有任何疑慮的員工應將其疑慮上報公司法務部門。員工在報告違法行時應當將違規行爲舉報給他們認爲與產生違規行爲的事項無關的人員。
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.
公司調查上報的違規行爲。公司將及時展開對所有上報的違規行爲的調查，若適當，採取必要的補救措施。如果法律要求，公司也將立即將違法行爲報告給適當的政府權力機關。員工必須配合公司，確保違法行爲被及時確認和解決。
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.
舉報違規行爲的員工將受到保護，免遭報復。公司必須在滿足有效的調查和法律要求的同時，最大限度地保護那些舉報可能的不正當行爲的舉報人。在任何情況下公司都不允許出現任何針對出於善意認爲某些行爲可能違反了適用的法律、條例、法規或本準則的舉報人的報復行爲。任何恐嚇舉報人或對舉報人實施制裁的上級或其他員工將受到紀律處分直至包括解職的處分。
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.
披露的質量。
公司須遵守美國某些特定的報告和披露要求。爲此，公司需要定期向公衆和管理當局彙報公司財務成果以及其他關於公司業務的重大信息。公司的政策是及時準確、完整地披露有關公司業務、財務狀況和經營業績的信息。所有員工必須嚴格遵照所有適用的標準、法律、法規、交易的會計和財務報告、估算和預計政策。不允許出現任何彙報不準確、不完整、或不及時的情況，這可能會對公司造成嚴重影響並讓公司承負法律責任。所有員工都應提高警惕，並及時彙報任何可能存在的財務報告不準確或不完整的情況，尤其要注意看上去與財務成果不相符的表面上沒有明顯起色的重點業務、交易業績，或/和要求進行復核程序。公司高級財務人員和其他財務部門的員工都有明確的責任，確保公司財務披露信息完整、公正、準確、及時並易於理解。任何可能阻礙這一目標的行爲或情況應當及時上報公司法務部門。任何對公司財務和審計有關的信息有疑問的員工可以祕密的，若要求，也可以匿名以書面形式向董事會下設的審計委員會上報該信息。
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.
對不當的行爲的反應。
公司將在所有員工中統一執行本準則，與員工在公司中所處的職位無關。若員工違反本準則，該員工將會受到紀律處分。受到處分的員工的上級或經理也將會應爲沒有合理監督員工的行爲或報復舉報違規行爲的員工而受到紀律處分。公司對不當行爲的反應將取決於若干因素，包括該不當行爲是否違法。紀律處分包括但不限於申斥和警告處分、留崗查看、停職、降職、調崗、減薪或立即終止僱傭關係等。員工應認識到，違反本準則的某種行爲或過失可能構成，導致個人的刑事指控並被判處罰金或監禁。
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。
針對本準則的免責或例外僅僅是在提前授予和在某些特殊情況下適用。針對公司管理人員或董事的豁免只能有公司董事會或董事會下設委員會做出決定，並必須根據適用的法律和股票交易所相關規定及時披露。
