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It is high time that we (end)()such practices.

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中国证监会于2010年8月受理了甲上市公司(本题下称“甲公司”)申请发行可转换公司债券(非分离交易)的申报材料,该申报材料披露了以下相关信息: (1)甲公司2007年、2008年和2009年按照扣除非经常性损益前的净利润计算的加权平均净资产收益率分别为6%、5%和9%,按照扣除非经常性损益后的净利润计算的加权平均净资产收益率分别为5.6%、6%和8%。 (2)截止到2010年6月30日,甲公司经过审计后的财务会计资料显示:资产总额为260000万元,负债总额为120000万元;在负债总额中,没有既往发行债券的记录;2007年、2008年、2009年的可分配利润分别为1800万元、2000万元和2500万元。甲公司拟发行可转换公司债券50000万元,年利率为4%,期限为5年。 (3)可转换公司债券的转股期限拟订为自发行结束之日起18个月后可转为公司股票;转股价格拟订为募集说明书公告日前20个交易日甲公司股票交易均价的90%;该转股价格确定之后,在转股期内,无论公司股份是否发生变动,都不再作任何调整。 (4)乙公司为甲公司本次发行的可转换公司债券提供保证担保,乙公司最近一期经审计的净资产为4.3亿元。乙公司的保证方式为一般保证,保证担保的范围为可转换公司债券的本金及利息。 (5)2009年12月,甲公司现任董事陈某被上海证券交易所公开谴责。2008年9月,甲公司现任董事会秘书张某因违规行为受到中国证监会的行政处罚。 (6)甲公司2008年度的财务报表被注册会计师出具了无法表示意见的审计报告。 (7)本次发行的可转换公司债券拟由丁承销商包销。根据甲公司与丁承销商签订的包销意向书,公司债券的承销期限为120天,丁承销商在所包销的可转换公司债券中,可以预先购入并留存可转换公司债券20000万元,其余部分向公众发行。 (8)甲公司股东大会对董事会提交的发行可转换公司债券提案进行审议后的表决情况为:出席本次股东大会的股东持有的有表决权股份总数为182000万股,赞成票为109200万股,占60%;反对票为72800万股,占40%。 要求: 根据证券法律制度的规定,分别回答以下问题: 根据本题要点(6)所提示的内容,甲公司2008年度财务报表出现的问题是否对本次发行可转换公司债券的批准构成实质性障碍并说明理由。

TEXT D In the 1960s, medical researchers Thomas Holmes and Richard Rahe developed a check- list of stressful events. They appreciated the tricky point that any major change can be stressful. Negative events like "serious illness of a family member" were high on the list, but so were some positive life-changing events, like marriage. When you take the HolmesRahe test you must remember that the score does not reflect how you deal with stress—it only shows how much you have to deal with. And we now know that the way you handle these events dramatically affects your chances of staying healthy. By the early 1970s, hundreds of similar studies had followed Holmes and Rahe. And millions of Americans who work and live under stress worried over the reports. Somehow, the research got boiled down to a memorable message. Women’s magazines ran headlines like "Stress causes illness!" "If you want to stay physically and mentally healthy," the articles said, "avoid stressful events." But such simplistic advice is impossible to follow. Even if stressful events are dangerous many—like the death of a loved one—are impossible to avoid. Moreover, any warning to avoid all stressful events is a prescription for staying away from opportunities as well as trouble. Since any change can be stressful, a person who wanted to be completely free of stress would never marry, have a child, take a new job or move. The notion that all stress makes you sick also ignores a lot of what we know about people. It assumes we’re all vulnerable and passive in the face of adversity. But what about human initiative and creativity Many come through periods of stress with more physical and mental vigor than they had before. We also know that a long time without change or challenge can lead to boredom, and physical and mental strain. The studies on stress in the early 1970’s led to ______.

A. widespread concern over its harmful effects
B. great panic over the mental disorder it could cause
C. an intensive research into stress-related illnesses
D. popular avoidance of stressful jobs

甲、乙公司为丙公司的控股子公司。甲、乙通过证券交易所的证券交易分别持有丁上市公司(其股本总额为3.9亿元)2%、3%的股份。甲、乙在法定期限内向中国证监会和证券交易所报告其持股比例后,继续在证券交易所进行交易。当分别持有丁上市公司股份10%、20%时,甲、乙决定为终止丁上市公司的上市地位而进行全面要约收购。在向中国证临会报送上市公司收购报告书之日起15日内,中国证临会对要约收购报告书披露的内容未提出异议,即向丁上市公司所有股东发出并公告收购该上市公司全部股份的要约,收购要约约定的收购期限为40日。收购期限届满,甲、乙持有丁上市公司的股份比例达到85%。持有其余15%股份的股东要求甲、乙继续以收购要约的同等条件收购其股票,遭到拒绝。收购行为完成后,甲、乙在15日内将收购情况报告中国证监会和证券交易所,并予以公告。 要求: 根据证券法律制度的规定,分别回答下列问题: 要约收购价格如何确定

A--Extra Issue B--Back NumberC--Memorial Volume D--EncyclopediaE--Serial Story F--Special IssueG--Publishing House H--Best SellerI--The First Impression J--Selected WorksK--Original Edition L--Press ConferenceM--Editorial Article N--Popular EditionO--Pocket Edition P--Pictorial MagazineQ--The First Edition R--IndexS--Home News T--Hardcover Edition ()记者招待会()袖珍本

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