重要缺陷的详细定义(pdf 51页)

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重要缺陷的详细定义目录：
1 17 CFR 240.13a-15(c).
2 17 CFR 240.15d-15(c).
3 17 CFR 240.12b-2.
4 15 U.S.C. 78a et seq.
5 17 CFR 210.1-02.
6 17 CFR 210.2-02.
7 17 CFR 210.2-02T.
8 17 CFR 210.1-01 et seq.
9 17 CFR 228.308 and 229.308.
10 Release No. 34-55929 (Jun. 20, 2007) (hereinafter “Interpretive Guidance”).
11 Release No. 34-55930 (Jun. 20, 2007).
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重要缺陷的详细定义内容提要：
See, for example, letters from America’s Community Bankers (ACB), BP l.c. (BP), Business Roundtable, Enbridge Inc., European Association of Listed ies, Hudson Financial Solutions (Hudson), ING Groep N.V. (ING), PPL Corporation (PPL), Silicon Valley Leadership Group (SVLG), The Hundred Group of Finance Directors (100 Group), and UnumProvident Corporation (UnumProvident).
amendments.18 For instance, three commenters suggested that the Proposed Interpretive Guidance does not contain specific, objective criteria that a company’s management could use to demonstrate that its evaluation complies with the requirements of the Proposed Interpretive Guidance.19 Consequently, two of these commenters went on to conclude that the amendments may eventually lead to the Interpretive Guidance being viewed as an exclusive evaluation approach. In light of these and similar concerns, one commenter suggested broadening the amended rule language to explicitly indicate that an evaluation provides a reasonable basis for management’s ICFR assessment if it includes: (1) an identification of the risks that are reasonably likely to result in a material misstatement of the company’s financial statements; (2) an aluation of whether the company has placed controls in operation that are designed to address those risks; and (3) a risk-based process for gathering and evaluating evidence regarding the effective operation of those controls.20

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