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强制披露实益所有权(请所有公司董事注意) Mandatory Disclosure of Beneficial Ownership

The Companies Commission of Malaysia (CCM) has issued the Guideline for the Reporting Framework for Beneficial Ownership of Legal Persons. This guideline came into effect from 1 March 2020. 马来西亚公司委员会发布了《合法受益人所有权报告框架准则》。该准则于2020年3月1日生效.

 

According to the guideline, all companies shall be required to 根据该准则,所有公司都必须

a. find out whether the shareholders are holding shares for themselves or for

others as a trustee, and who are the beneficial owners (BO) of the shares, 弄清楚股东是为自己还是为了作为受托人的其他人,以及谁是股份的受益所有人

(BO)


b. keep the beneficial ownership information (BO information) accurate and up-

to-date and can be accessed in a timely manner, and

保持受益所有权信息(BO信息)的准确性和更新- 是最新的,并且可以及时访问,以及

c. notify the CCM of the BO information including any changes thereof as well as

provide access of the BO information to certain categories of persons.

通知CCM业务对象信息,包括任何变更以及向特定类别的人员提供业务对象信息的 访问权限

Failure to comply with these requirements is an offence under the Companies Act

2016 and the penalty includes: 根据《公司法》,不遵守这些要求是违法行为 2016,处罚包括:

- Imprisonment of not exceeding 10 years; 不超过10年监禁;

- A fine not exceeding RM3 million or to both. 不超过100万RM3的罚款或两者兼施.

 

1. Who are the beneficiary owners? 谁是受益所有人?

The CA 2016 defines BO as “the ultimate owner of the shares and does not include a nominee of any description”.

CA 2016将BO定义为“股份的最终所有者,不包括任何描述的被提名人”。

According to the guideline, an ultimate holder is a natural person who meets any of the following criteria: 根据该指引,最终持有人是符合以下任何标准的自然人:

a. Has interest, directly or indirectly, in not less than 20% of the shares of the company; 直接或间接拥有公司不少于20%的股份;

b. Holds, directly or indirectly, not less than 20% of the voting shares of the company;

直接或间接持有公司不少于20%的有表决权股份;

c. Has the right to exercise ultimate effective control whether formal or informal over

the company; or the directors or the management of the company;

有权行使最终的有效控制,无论是正式还是非正式的公司;或公司的董事或管理层;

d. Has the right or power to directly or indirectly appoint or remove a director(s) who

holds a majority of the voting rights at the meeting of directors; or

有权直接或间接任命或罢免以下董事在董事会上拥有多数表决权;或者

e. Is a member of the company and, under an agreement with another member of the

company, controls alone a majority of the voting rights in the company.

是公司的成员,根据与另一个成员的协议公司独自控制着公司的大部分投票权 2. As a company, what do we need to do? 作为一家公司,我们需要做什么?

a. Consider all interests in the company or limited liability partnership which are held

by individuals, corporate entities and/or trusts; 考虑持有的公司或有限责任合伙企业的所有权益个人、公司实体和/或信托机构;


b. Review all documents and information available at the company’s level (e.g. register

of members, shareholders agreement, constitution, certificates of incorporation, etc.) or

the limited liability partnership’s level (e.g. register of partners, limited liability

partnership agreement, etc.); 审查公司层面的所有可用文件和信息(如注册成员、股东协议、章程、公司注册证书等。)或者有限责任合伙企业的级别(如合伙人登记册、有限责任合伙协议等。)


c. Send out notices pursuant to subsection 56(1), (2) or (3) of the CA 2016. Further,

companies are required to send a notice under subsection 56(1) at least once in a

calendar year for the purposes of the submission of the annual return; * 根据CA 2016第56(1)、(2)或(3)小节发出通知。此外,公司必须根据第56(1)小节的规定,在就提交周年申报表而言的公历年;*


d. Consider any evidence that may show interests or rights held through a variety of

means that may ultimately be controlled by the same person;

考虑任何可能显示通过各种形式持有的利益或权利的证据意味着最终可能由同一个人控制;

e. Have an appropriate internal policy on BO reporting and to require shareholders to

notify the company or partners to notify the limited liability partnership on the

identity of the BO and when there are changes in the BO information. If necessary, such

policy may be reflected in the constitution of the company, the partnership agreement

of the limited liability partnership or such other documents deemed appropriate by the

company or the limited liability partnership; and 拥有关于BO报告的适当内部政策,并要求股东通知公司或合伙人通知有限责任合伙企业业务对象的标识以及业务对象信息如果有发生变化。如有必要,这样政策可能反映在公司章程、合伙协议有限责任合伙企业的证明文件或董事会认为合适的其他文件公司或有限责任合伙企业;和


f. Any other actions that may have to be taken depending on the circumstances of each

company or limited liability partnership.

根据具体情况可能需要采取的任何其他措施公司或有限责任合伙企业。

3. Who is responsible for what? 谁对什么负责?


(a) Board of directors 董事会

The board of directors is ultimately responsible in ensuring that the company has

exercised its powers in obtaining the BO information and ensuring that such BO

information is entered into a separate part of the register of members.

董事会最终负责确保公司拥有行使权力获取业务对象信息,并确保该业务对象信息被输

入成员登记册的一个单独部分。

(b) Members of the company / Shareholders 公司成员/股东

Upon receiving a notice issued under Section 56, the member has an obligation to

inform the company whether he is the BO or has met at least one of the criteria stated

under paragraph 27 of this guideline, as a trustee or that the voting rights held by him

is subject to an agreement or arrangement in which another person is entitled to

exercise that voting rights. 在收到根据第56节发出的通知后,该成员有义务告知公司他是否是业务对象,或者是否

至少符合所述标准之一根据本准则第27段,作为受托人或其持有的表决权受制于另一人

有权享有的协议或安排行使投票权。

The member has to also provide the particulars of the persons for whom the member

holds the voting shares or the parties to the agreements or arrangements, as the case

may be, to the extent that such other persons can be identified. 该成员还必须提供该成员为其持有有表决权的股份或协议或安排的当事方,视情况而定

可以是,只要这些其他人能够被识别。


A person who fails to comply with a notice issued under section 56 or has provided a

false information or has made a statement recklessly commits an offence (penalty

upon conviction: imprisonment of not exceeding 10 years or to a fine not exceeding

RM3 million or to both). 任何人不遵从根据第56条发出的通知,或提供虚假资料或不顾后果地作出陈述,即属犯

罪(处罚如下定罪:10年以下监禁或不超过RM3的罚款百万或两者)。


(c) Any other person who has been given notice under subsection 56(2) 根据第56(2)款已获通知的任何其他人

If a person who is not a member of a company receives a notice from the company

under subsection 56(2) of the CA 2016, the person has the obligation to inform the

company whether he is the BO of the company as defined under the CA 2016 or has met

at least one of the criteria stated under paragraph 27 of this guideline or as trustee.

Failure to respond to the notice or providing false information is an offence.

如果不是公司成员的人收到公司的通知根据CA 2016第56(2)小节,那个人有义务通知公

司,无论他是CA 2016定义的公司业务对象,还是已经满足至少符合本准则第27段规定的

标准之一或作为受托人。不回应通知或提供虚假信息是一种犯罪。

(d) Company secretary / Agent 公司秘书/代理人

The secretary must ensure that the BO information is entered into in accordance with

the requirement set out under subsection 56(4). In addition, a secretary is also

responsible to lodge the BO information to the Registrar in accordance with the

provisions under subsection 56(6) or 51. 秘书必须确保业务对象信息的输入符合第56(4)条所列的规定。此外,秘书也是负责根据

向注册服务商提交业务对象信息第56(6)或51款下的条文。


指引可以在这里下载


Commentary 评论:

i. CCM sets a new bar for disclosures in its anti-corruption and money laundering effort. CCM在其反腐败和反洗钱工作中设立了新的披露标准。

ii. This guideline is also applicable to Limited Liability Partnerships registered under the Limited Liability Partnerships Act 2012. The partners and compliance officers of LLPs must ensure the BO information are kept up-to-date.

本指南也适用于根据《2012年有限责任合伙企业法》注册的有限责任合伙企业。有限责任合伙的合伙人和合规官必须确保业务对象信息保持最新。





Disclaimer: Every effort has been made to provide accurate information. However, the information and regulations contained in this article are subject to changes and amendments by the relevant authority at any time. As such, the information in this article may not be current.

免责声明:我们已尽一切努力提供准确的信息。但是,本条款中包含的信息和规定可能会被相关机构随时更改和修订。因此,本文中的信息可能不是最新的。

And the information provided in this article is general commentary only and shall not be considered as advice or recommendation. 本文中提供的信息仅是一般性评论,不应被视为建议或推荐。




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