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内容摘要董事会秘书的职责和职责秘书是上市公司的“窗口”

时间:2022-05-12 10:07:37来源:网络整理

总结

董事会秘书简称“董事会秘书”。根据我国现行法律法规,董事会秘书是上市公司的高级管理人员。联系人,接受当地证券监管部门的双重领导,推动公司规范运作,管理公司证券事务,负责公司信息披露工作,负责三场会议的运作。董事会秘书是上市公司的“窗口”,董事会秘书对董事会负责。

01

董事会秘书的职责

董事会秘书对上市公司和董事会负责,职责明确,责任重大。

1.董事会秘书是上市公司与各类证券监管机构(SEC、地方证监局、交易所、注册公司、信息公司等)之间的桥梁;

2.董事会秘书是上市公司与保荐机构、保荐代表人之间的桥梁(持续监督期);

3.董事会秘书应与其他中介机构(如律师、会计师和评估师)进行良好的沟通;

4.董事会秘书应与政府部门保持沟通,做好相关文件报批工作;董事会秘书还应承担一定的办公职责,统一对外宣传工作;

5.董事会秘书要做好与相关证券主流媒体(四大证券报)的关系,及时掌握和了解信息动向,做好做好媒体宣传报道工作,避免公司负面报道;

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6.董事会秘书应负责接待投资者(包括机构投资者)和电话咨询,管理投资者关系,维护公司形象,提升公司价值。定期组织公司年报网上业绩简报会,不定期组织其他网上简报会;

7.董事会秘书应妥善处理上市公司与大股东(控股股东、实际控制人)、中小股东、投资者的关系;

8.董事会秘书要协调上市公司(母公司、总部)与各子公司、职能部门的关系,尤其是要随时与公司财务部门保持良好的沟通;

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9.董事会秘书负责组织筹备“股东大会、董事会、监事会”三场会议;准确、及时、完整地披露公司定期报告和临时报告(交易所每年对上市公司年报进行审核)。信息披露工作的评估);

10.董事会秘书负责公司内部控制制度的完善。公司规范化运作任重道远。应根据相关法律法规的逐步深化和完善,适时建立健全内部控制制度;

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11.根据监管要求,董事会秘书应定期组织公司董事、监事和高级管理人员参加监管机构的培训,提高业务技能,增强认识的标准化操作。鉴于此,董事会秘书配备一名助理(证券事务代表),并设立一个部门(董事会办公室或证券部),这是非常必要的。公司治理结构中不可或缺的一部分。

02

董事会秘书的日常工作

(一)日常工作(每天三件事)

1.登陆深交所中小企业板网站,查看其他上市公司的信息披露公告,学习好的经验和做法,提高本公司信息披露的业务水平,尽量减少督导教师的工作量。如遇重大或史无前例的事项,应提前与主管协商沟通。在董事会秘书这个职业中,这不是一件小事,而是一件大事!多读书,多咨询,多报道,很有必要!

2.登录证监会网站,了解最新法律法规,分析政策动向和监管部门对法规的解读,了解证券市场新股IPO或再融资申请,准备IPO及再融资申请会议日程。

3.查看主流媒体公司最新资讯,关注公司及行业相关媒体报道,及时登录投资者关系互动平台,分析未来企业根据行业的最新变化。可能出现的问题并提前制定应对计划(媒体危机公关能力)。那么,看看深交所主板、创业板、上交所的公告及相关动态,多看多做工作记录!

(二)其他工作

1.每天关注同行业公告文件,关注中国资本市场形势和国家宏观经济形势,向公司管理层报告相关信息,提出适当的管理建议。

2.上市公司定期报告披露后,统计同行业重要财务数据,找出差距,为公司经营管理水平的提升提供支撑。

3.收集最新的违规和处罚情况,分析违规的发生过程和处理结果,编制带有规则和实际案例的警示文件,提交公司高管学习,推动规范化公司运营。

4.完成股东名册的登记、保管和清理工作。这是董事会秘书的一项基本工作。上市公司的股票在证券交易所上市交易,由证券登记结算公司管理,证券登记结算公司拥有完整的公司股东名册。董事会秘书必须在每个月初定期查询和下载股东名册(包括冻结和锁定),及时准确掌握股东情况,披露公司股东人数定期报告中前十名股东持股情况。控股股东发生变更的,应当及时公告。

5.按照《公司信息披露管理制度》的相关要求,加强上市公司敏感信息内部筛选机制,严格执行信息披露事务管理制度的规定,进一步规范上市公司信息披露行为。向大股东、实际控制人提供有关事项的书面确认。

6.及时完成监管机构组织的公司治理专项活动、检查及相关调查问卷,在持续督导期间配合保荐机构和保荐代表人开展核查工作。

03

董事会秘书的工作实践

(一)IPO及再融资经历

1.公司基本面良好

(1)满足发行和再融资的基本条件:主体资格、独立性、公司治理结构、规范运作、财务会计、税收和补贴收入等;

(2)募集资金投资项目内容明确,规划周密:项目可行性研究报告、备案及环评文件齐全;土地、不动产等基本条件在项目实施现场应提前实施。

2.各中介机构的工作协调有序:选择好的中介机构很重要。董事会秘书应当对招股说明书、法律意见书、工作报告、审计报告、评价报告等文件一一审阅。每份文件中公司的历史沿革应一致、正确;财务数据之间的联系应该清晰。

3.配合发改委部门对募集资金投资项目的无异议文件。

4.配合证监会现场检查(报证监会资料前)。

5.做好申请材料的补充:及时、高质量地做好反馈文件的上报和封存工作。

6.做好发行时的路演、宣传和线上沟通(聘请财务公司协调安排)。

7.领取证券交易所信息披露和登记结算公司的密钥并亲自保管。

(二)中小板上市公司募集资金使用和存放管理办法(2006年7月制定上市公司募集账户监督机构,2008年2月修订)。公司上市后,首先要用好募集资金的使用情况 也是监管机构监管的重点之一,审慎使用募集资金,不得随意改变募集资金投资方向,并如实披露。募集资金,提高募集资金使用效率; 董事会:负责制定并有效实施《募集资金管理制度》,募集资金全部存放在专户集中管理,专户数量募集资金投资项目数量不超过募集资金投资项目数量,公司、保荐机构、商业银行将在募集资金到位后1个月内签署《三方监管协议》 地方。 ”,如果商业银行不履行协议,公司可以终止协议并注销专用账户。募集资金投资方向限制:一般不得用于买卖股票、向他人借贷、委托理财、投资以买卖证券为主营业务的公司。 ,不得用于质押或委托贷款。投资项目募集资金年度实际使用与计划相差30%以上的,应当调整并披露投资计划。在某些情况下,对募集资金投资项目的可行性和预期收益进行审核:

1.市场环境发生了重大变化;

2.项目搁置一年多;

3.项目逾期,投资额未达到计划投资额的50%;

4.预投更换(募集资金到位后6个月内完成);

5.利用闲置募集资金临时补充流动资金,单次补充不超过6个月(10%以上补充需要股东大会以网络投票方式审议;风险投资后12个月,无补充);

6.内部审计部至少每季度审核一次并向审计委员会报告;

7.董事会就年度募集资金存放及使用情况发表专项说明;

8.会计师事务所将出具年度募集资金专项审计报告;

9.独立董事可聘请会计师事务所进行专项审计;

10.主办方至少每季度进行一次现场检查。

(三)定期报告的制作过程为每年1-4月的年报(年度业绩报告应在2月底前披露);年报披露后,年度报告召开股东大会及权益分配情况;7-8月制作中期报告(中期业绩报告将于7月底前披露);10月制作第三季度其他时间,对公司股票交易价格影响较大的重大事项必须临时公告,如:重大投资或并购、签订重要合同等。以下为年报编制流程(信息披露重中之重,工作量大,手续繁琐,文件多)与您交流经验:

1.召开会计师、独立董事会议;

2.安排独立董事实地考察;

3.与会计师事务所沟通,制定审计工作计划;

4.会计师事务所提交审计报告;

5.董事会专门委员会的工作;

6.根据审计报告的财务数据填写交易所定期报告制作软件;

7.将召开董事会、监事会审议年报相关事项;同时,关注内部知情人信息表和外部信息使用者管理董事会的议案。对于年度报告,董事会、监事会必须统筹安排,精心工作,准备好重大事项附件等完整文件。

(四)内控体系建设 内控体系建设是董事会秘书的一项长期任务:要结合公司的行业特点、经营方式、资产结构及其自身的经营发展需要建立和完善公司的一系列内部控制体系,公司内部管控体系应以公司基本控制体系为基础,涵盖公司财务管理、生产管理、物资采购、产品销售、外商投资、行政管理等整个生产经营过程上市公司募集账户监督机构,确保每项工作都有规章制度可循,形成规范的管理制度,并根据相关法律法规的要求不断修订,使公司内部控制制度趋于完善,并通过实施内部控制体系,公司内部控制具有较高的绩效水平。完整性、合理性和有效性。

(五)主板和中小板通用规则

1)深交所上市规则

2)《深圳证券交易所上市公司董事、监事和高级管理人员所持公司股份管理指引及其变动》

3)《深交所上市公司社会责任指引》

4)深圳证券交易所上市公司内部控制指引

5)《深交所纪律处分规则》

6)《深圳证券交易所上市公司募集资金管理办法》

7)《深交所上市公司现金期权业务指引》

8)《深交所上市公司股东及一致行动人增持股份指引》等

(六)中小板和企业版特别适用规则

1)深圳证券交易所中小企业板块上市公司特别规定

2)中小板暂停和终止上市的特别规定

3)《深圳证券交易所中小企业板块上市公司诚信建设指引》

4)深圳证券交易所中小企业板块保荐业务指引

5)《深圳证券交易所中小企业板块上市公司董事行为指引》

6)《中小企业版投资者权益保护指引》

7)《深圳证券交易所中小企业板块上市公司信息公平披露指引》

8)《中小企业上市公司控股股东和实际控制人行为指引》

9)《中小企业板块上市公司限制性股票上市流通实施细则》

10)《中小企业板块上市公司募集资金管理细则》

11)《中小企业上市公司内部审计指引》

12)《中小企业领域上市公司保荐工作考核办法》

13)《关于落实中小企业板临时报告实时披露制度的通知》

14)《关于在中小企业板上市公司公开道歉试行灵活保荐制度的通知》

15)《关于进一步规范中小企业板上市公司董事、监事和高级管理人员买卖公司股票的通知》

16)《信息披露业务备忘录及中期报告内容及格式指引》等

(七)相关系统介绍

1、基本系统

(1)公司治理:《公司章程》、《股东大会议事规则》、《董事会议事规则》、《监事会议事规则》、《总经理工作制度》 、《投资者关系管理制度》、《信息披露管理办法》等;

(2)日常管理:《人力资源、行政标准化管理制度》、《档案管理办法》等;

(3)人力资源管理:《人力资源管理制度》和《员工入职程序书》等

2、业务控制系统《采购管理制度》、《生产作业计划制度》、《设备维修作业表》、《仓库管理规程》、《技术管理制度》、《生产设备安全管理作业制度》 》、《销售管理制度》、《业务管理手册》和《应收账款管理办法》等制度。

3、资产管理控制制度、《资金管理办法》、《销售管理制度》、《固定资产管理制度》等制度。

4、投资管理、对外担保与关联交易《对外投资管理办法》、《对外担保管理办法》、《关联交易管理办法》。

5、募集资金、信息披露、子公司募集资金管理制度、信息披露管理制度、控股公司管理办法。

(八)公司对外担保行为:中国证监会关于规范上市公司与关联方资金往来及上市公司对外担保若干问题的通知》(郑建发[2003] 56号),《关于规范上市公司对外担保行为的通知》(证监发[2005]120号)。

1.公司所有对外担保须经董事会审核,独立董事及保荐人(持续监督期)出具意见。

2.公司下列对外担保事项须经股东大会审议通过:

(1)单笔担保超过上市公司最近一期经审计净资产的10%;

(2)公司及其控股子公司对外担保总额超过上市公司最近一期经审计净资产的50%后提供的担保;

(3)为资产负债率超过70%的担保对象提供的担保;

(4)担保金额连续12个月内超过公司最近一次经审计总资产的30%,还需进行网络投票;

(5)担保金额连续12个月超过公司最近一期经审计净资产的50%,绝对金额超过5000万元;

(6)为股东、实际控制人及其关联方提供担保;

(7)证券交易所或公司章程规定的其他担保事项。股东大会审议担保事项时,须经股东所持表决权的三分之二以上通过为股东、实际控制人及其关联方提供担保方案时,该股东或实际控制人控制的股东不参加表决,表决须经股东大会过半数同意。出席股东大会的其他股东所持有的表决权。通过。

(九)上市公司实行网络投票。上市公司应在保证股东大会合法有效的前提下,通过多种方式和手段,包括提供网络投票平台等现代信息技术手段,为股东参与股东大会提供便利。上市公司股东大会审议与上市公司及其股东利益相关的事项时,公司必须采用网络投票方式,包括但不限于:

1.上市公司向社会公众发行新股(包括发行境外上市外资股或其他股份性质的认股权证),发行可转换公司债券,向现有股东配股(但实际控制股东在会议前承诺以现金全额认购的除外);

2.上市公司发生重大资产重组,购买资产总价较购买资产经审计账面净值溢价20%以上;

3.连续十二个月内重大资产收购、出售或累计担保金额超过上市公司最近一期经审计总资产的30%;

4.股东以其在公司的股权偿还欠公司的债务;

5.对公司有重大影响的子公司在境外上市;

6.股权激励计划;

7.以超过募集资金10%以上的闲置募集资金多次补充流动资金;

8.上市公司与大股东及其关联方的交易(不包括上市公司提供的担保及收到的现金)超过3000万元,占绝对值上市公司最近一期经审计净资产超过5%的关联交易;

9.上市公司为大股东及其关联方提供担保; 11 其他按规定应当在线投票的事项。

(十)其他重要的实际操作:关联交易的发生和披露。股权分配工作。大小非减持和信息披露。董事会和监事会换届选举。

04

董事会秘书的资格

董事会秘书应具备履行职责所必需的财务、管理、法律等专业知识,具有良好的职业道德和个人品德,并取得交易所颁发的资格证书。有下列情形之一的,不得担任上市公司董事会秘书:

1《公司法》第一百四十七条规定的情形之一:

(1)无民事行为能力或限制民事行为能力;

(2)因贪污、受贿、贪污、挪用财产,或者破坏社会主义市场经济秩序,被判处有期徒刑,执行期限未超过5年,或者剥夺政治权利的因犯罪,执行期限不足5年的;

(3)3年内担任破产清算的公司或企业的董事或厂长或经理,并对公司或企业的破产负个人责任;

(4)如果您担任因违法被吊销或责令关闭营业执照的公司或企业的法定代表人,并承担个人责任,未超过3年自公司或企业营业执照被吊销之日起。年;

(5)大量个人债务到期未还;

2.上一次中国证监会作出行政处罚不到三年;

3.最近三年被证券交易所公开批评或批评3次以上:

4.上市公司现任监事;

5.其他经证券交易所认定不适合担任董事会秘书的情形。

05

董事会秘书的权利

1.拥有公司高管的权利和法律地位:

(1)《公司法》第一百二十四条:上市公司设立董事会秘书;

(2)《公司法》第217条:高级管理人员是指上市公司的副经理、财务负责人、董事会秘书以及公司章程规定的其他人员。协会;

(3)上市公司应当为董事会秘书履行职责提供便利,公司董事、监事、高级管理人员及相关人员应当支持和配合董事会秘书董事会。

2 参加权:

(1)出席股东大会和董事会,出席监事会;

(2)参加公司必要的内部会议。董事会秘书在树立威信的同时,必须有一定的亲和力!

3.知情权:

(1)上市公司应当为董事会秘书履行职责提供便利,公司董事、监事、高级管理人员及相关人员应当支持和配合董事会秘书董事会;

(2)为履行职责,董事会秘书有权了解公司财务和经营情况,参加涉及信息披露的相关会议,审阅所有涉及信息披露的文件,并要求公司相关部门和人员及时提供相关资料和资料;

(3)董事会秘书在履行职责过程中受到不当阻挠或严重阻挠时,可直接向交易所报告。

4.获得津贴权利。

06

董事会秘书的职责

1.忠诚义务,又称诚信义务,是指董事会秘书应以公司利益为己任,为公司最大利益履行职责。管理和监督。说到这里,应该把公司的利益放在第一位。 《公司法》第 149 条:

(1)挪用公司资金;

(2)将公司资金存入以自己或他人名义开立的账户;

(3)违反公司章程,未经股东会、股东会或者董事会同意,将公司资金借给他人或者以公司财产为他人提供担保的;

(4)违反公司章程规定或未经股东会或股东会同意与公司订立合同或交易;

(5)Without the consent of the shareholders' meeting or the shareholders' general meeting, taking advantage of the position to seek business opportunities belonging to the company for oneself or others, or to operate the same kind of business as the company for which they work;

(6)Accept the commission of others and the company's transactions as their own;

(7)Disclose company secrets without authorization;

(8)Other acts in violation of the duty of loyalty to the company. *The income obtained from the violation of the above provisions shall belong to the company, and criminal responsibility shall be pursued in severe cases.

2.Duty of Diligence

(1)The rights conferred by the company should be exercised cautiously, conscientiously and diligently to ensure that the company’s business activities comply with the requirements of national laws, administrative regulations and various national economic policies, and that business activities do not exceed the requirements of the business license Scope of business;

(2)All shareholders should be treated fairly;

(3)Keep abreast of the company's business management status;

(4)You should sign a written confirmation on the company's periodic report to ensure that the information disclosed by the company is true, correct and complete;

(5)Provide relevant information and information to the CSRC truthfully, and shall not hinder the supervisory board or supervisors from exercising their powers;

(6)Other duties of diligence stipulated by laws, administrative regulations and departmental rules.

3.Obligation to accept inquiries Article 151 of the Company Law stipulates that the board of directors, supervisors and senior managers have the obligation to attend the general meeting of shareholders (shareholders' meeting) and accept inquiries from shareholders.

4.Fulfill the obligation of information disclosure in accordance with the law, Article 68 of the Securities Law stipulates that directors and senior managers of listed companies should sign written confirmation opinions on the company's periodic reports. The directors, supervisors and senior managers of a listed company shall ensure that the information disclosed by the listed company is true, accurate and complete.

(1)Basic principles of information disclosure: The directors, supervisors and senior managers of listed companies shall perform their duties faithfully and diligently to ensure the truthfulness, accuracy, completeness, timeliness and fairness of the information disclosed.

(2)Forms and channels of information disclosure: The secretary of the board of directors is responsible for the public disclosure of listed company information and other related matters. Except for the announcement of the board of supervisors, the information disclosed by the listed company shall be released in the form of an announcement of the board of directors. Temporary reports only The official seal of the board of directors is required. Special attention should be paid to the timely disclosure of periodic reports. If the periodic reports are not disclosed on time, the company and its directors, supervisors and senior managers will be publicly reprimanded by the exchange. Directors, supervisors and senior managers will not be authorized by the board of directors in writing. It is not allowed to release the undisclosed information of the listed company. It is not allowed to shirk responsibility on the grounds that it is not directly engaged in operation and management or that it is not aware of it.

5.The obligation not to engage in insider trading, market manipulation, etc.

6.Do not buy or sell the company’s stocks in violation of regulations

(1)Article 142 of the Company Law: Company Law: Article 142 of the Company Law: Company directors, supervisors and senior management personnel shall report to the company the shares of the company they hold and their changes. During the period, the shares transferred each year shall not exceed 25% of the total shares of the company held by them; the shares of the company held by the company shall not be transferred within one year from the date of listing and trading of the company's stock. The company's shares held by the company. The "Articles of Association" also makes other restrictive provisions for the company's directors, supervisors, and senior managers to transfer the company's shares held by them. Notice on buying and selling the company's stock with senior management: A listed company should clearly stipulate in the Articles of Association that the company's directors, supervisors and senior management should pass the stock exchange within 12 months after the declaration of leaving office. The number of the company's shares sold by the listed company shall not exceed 50% of the total number of the company's shares held by it.

(2)Prohibit short-term trading, Article 47 of the Securities Law stipulates that the directors, supervisors, senior managers of listed companies, and shareholders holding more than 5% of the shares of listed companies shall If the shares of the company are sold within six months after they are purchased, or they are purchased within six months after the sale, the proceeds obtained from this shall belong to the company, and the board of directors of the company shall recover the proceeds. Article 195 of the Securities Law stipulates that : Directors, supervisors, senior management personnel of a listed company, and shareholders who hold more than 5% of the shares of the listed company, who violate the provisions of Article 17 of this Law to buy or sell the shares of the company shall be given a warning and may also be fined not less than 30,000 yuan and 100,000 yuan. A fine of less than $100.

(3)Prohibition of buying and selling stocks during sensitive periods (window period) Article 19 of "Guidelines for the Management of the Company's Shares Held by Directors, Supervisors and Senior Managers of Listed Companies on the Shenzhen Stock Exchange and Their Changes": Directors of Listed Companies , supervisors and senior management shall not buy or sell the company's stock during the following periods:

(a) Within 30 days before the announcement of the periodic report of a listed company, if the announcement date is postponed due to special reasons, it will start from 30 days before the original announcement date to the final announcement date;

(b) Within 10 days before the announcement of the listed company's performance forecast and performance bulletin;

(c) From the date of the occurrence of major events that may have a significant impact on the company's stock trading price or during the decision-making process, to within 2 trading days after the disclosure in accordance with the law;

(d) Other periods specified by the Exchange. There are similar provisions in the "Management Rules for the Shares of the Company Held by Directors, Supervisors and Senior Management of Listed Companies and Their Changes". Note: Not only the above-mentioned persons, including Dong, Jian, Gao's spouse, parents and spouse's parents, siblings and their spouses, children over 18 years old, etc., the secretary of the board of directors has the responsibility and obligation to inform them, try to write in writing The formal notice shall not illegally buy or sell the company's stock (to leave traces). From an old age, it is to protect the company, protect the hard-won listed company platform, and maintain the stability of the securities market; from a young age, it is to protect yourself and your family.

07

Special Requirements for Board Secretary

1.Article 124 of the Company Law: The secretary of the board of directors shall perform the following duties:

(1)Responsible for the preparation of the company's general meeting of shareholders and board of directors (supervisory board);

(2)Document preservation and management of company shareholder information;

(3)Handle information disclosure matters.

2.Stock Listing Rules3.2.Article 2 stipulates that the secretary of the board of directors is responsible for the listed company and the board of directors, and performs the following duties:

(1)Responsible for the company's information disclosure affairs, coordinating the company's information disclosure work, organizing the formulation of the company's information disclosure affairs management system, and urging the company and relevant information disclosure obligors to abide by the relevant information disclosure regulations;

(2)Responsible for the company's investor relations management and shareholder information management, coordinating information communication between the company and securities regulators, shareholders and actual controllers, sponsors, securities service agencies, media, etc.;

(3)Organize and prepare board meetings and general meetings of shareholders, participate in general meetings of shareholders, meetings of the board of directors, meetings of the board of supervisors and relevant meetings of senior management, and take charge of and sign the minutes of board meetings;

(4)Responsible for the confidentiality of the company's information disclosure, report to the stock exchange and make an announcement in a timely manner when undisclosed material information is leaked;

(5)Follow media reports and take the initiative to verify the situation, and urge the board of directors to respond to all inquiries from the stock exchange in a timely manner;

(6)Organize directors, supervisors and senior managers to conduct training on securities laws and regulations, these rules and related regulations, and help the aforementioned personnel understand their respective rights and obligations in information disclosure;

(7)Supervise and urge directors, supervisors and senior executives to abide by laws, regulations, rules, normative documents, these rules, other relevant provisions of the stock exchange and the articles of association of the company, and earnestly fulfill their commitments; When making or possibly making a resolution that violates relevant regulations, it should be reminded and reported to the stock exchange immediately and truthfully;

(8)Other duties required by the Company Law, the Securities Law, the CSRC and the Exchange.

3.Stock Listing Rules3.2.Article 4 and 3.2.Article 14 stipulate the obligation to receive training: the secretary of the board of directors and the The secretary shall, in accordance with the requirements of the China Securities Regulatory Commission, participate in the training organized by the China Securities Regulatory Commission and the stock exchange. 3.2.Article 4: The secretary of the board of directors shall have the necessary financial, management and legal expertise to perform his duties, have good professional ethics and personal character, and have obtained the qualification certificate of the board secretary issued by the stock exchange . 3.2.Article 14: A listed company shall ensure that the secretary of the board of directors participates in the follow-up training for the secretary of the board of directors organized by the stock exchange as required during his term of office.

End of this article

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