金融机构撤销条例 Shutting Down of Financial Institutions Reg_法律英语

金融机构撤销条例 Shutting Down of Financial Institutions Reg

文章来源：文章作者：发布时间：2007-06-07 01:45 字体： [大中小]　进入论坛

(单词翻译:双击或拖选)

国务院令第324号
(Issued by the State Council on 23 November 2001, and effective as of 15 December 2001.)
颁布日期：20011123 　实施日期：20011215 　颁布单位：国务院

　　PART ONE　GENERAL PROVISIONS

　　Article 1　These Regulations are formulated² in order to strengthen the supervision³ and administration of financial activity, to safeguard the financial order, and to protect the interests of the State and of society and the public.

　　Article 2　The People's Bank of China shall follow these Regulations when shutting down financial institutions.

　　The term "shutting down" as used in these Regulations shall refer to the adoption⁴ of administrative⁵ enforcement measures by the People's Bank of China in accordance with the law towards financial institutions with the status of legal persons, the establishment of which it has approved, in order to terminate their operations and dissolve them.

　　Article 3　The People's Bank of China, its staff, and other relevant personnel shall carry out their duties in accordance with these Regulations and shall maintain confidentiality⁶ in accordance with the law with regard to financial institutions that have been shut down.

　　Article 4　The local people's government of the place in which financial institutions being shut down are located shall organize the relevant departments to carry out properly work related to their shutting down.

　　PART TWO　DECISION ON SHUTTING DOWN

　　Article 5　Financial institutions that operate in violation⁷ of laws and regulations, or which are poorly managed, and that will if not shut down seriously harm the financial order or the interests of society and the public, shall be shut down in accordance with the law.

　　Article 6　When the People's Bank of China decides to shut down a financial institution, it shall draw up a written decision to shut down.

　　The decision to shut down shall be effective from the date of promulgation⁸ by the People's Bank of China.

　　The decision to shut down shall be published in newspapers and posted in the place of operation of the financial institution that is being shut down.

　　Article 7　The financial institution that has been shut down must cease operations immediately from the date on which the decision to shut down becomes effective and hand in its permit for a financial institution legal person and the business licences of its branches. Its senior management personnel, board of directors and shareholders⁹' general meeting must immediately cease to carry out their duties.

　　PART THREE　LIQUIDATION¹⁰ ON SHUTTING DOWN

　　Article 8　The People's Bank of China shall set up a liquidation committee for commercial banks that have been shut down in accordance with the law. The People's Bank of China or the relevant local people's government entrusted¹¹ by the People's Bank of China shall set up a liquidation committee for non-banking financial institutions that have been shut down in accordance with the law. Liquidation shall begin as of the date on which the decision to shut down becomes effective. The liquidation committee shall be responsible to and report to the People's Bank of China.

　　The liquidation committee shall be composed of representatives from the People's Bank of China, the relevant financial and auditing¹³ departments and the local people's government, representatives of the shareholders of the financial institution that has been shut down, and relevant professionals. The head and members of the liquidation committee shall be designated by or agreed by the People's Bank of China.

　　During liquidation, the liquidation committee shall exercise administrative power over the financial institution that has been shut down. The head of the liquidation committee shall act as the statutory representative of the financial institution that has been shut down.

　　Article 9　Once the liquidation committee is established, the statutory representatives and the relevant responsible persons of the financial institution that has been shut down shall hand over to the liquidation committee all chops, account books, letters of credit, negotiable instruments, documents, materials, etc. of the financial institution that has been shut down, and shall assist the liquidation committee in carrying out the liquidation.

　　Article 10　During liquidation, the statutory representatives, board of directors, members of the supervisory board, senior managers, financial personnel and other relevant personnel at levels above the department heads of the financial institution that has been shut down shall work in accordance with the requirements of the liquidation committee, and shall not desert their posts or leave the country without authorization¹⁴.

　　Article 11　During liquidation, the liquidation committee shall carry out the following duties:

　　1. custody¹⁵ and inventory¹⁶ of the property of the financial institution that has been shut down, and preparing of balance sheets and detailed¹⁷ lists of property;

　　2. notification and publication of depositors and other creditors¹⁸, and confirmation¹⁹ of financial claims;

　　3. handling and settlement of the outstanding business of the financial institution that has been shut down;

　　4. inventory of financial claims and debts, calling in of financial claims, and disposal of assets;

　　5. drawing up of liquidation plan and repayment²⁰ of debts in accordance with the approved liquidation plan;

　　6. settlement of tax owed;

　　7. disposal of property remaining of the financial institution that has been shut down after the repayment of the debts;

　　8. representation of the financial institution that has been shut down in litigation and arbitration²¹;

　　9. proposal to the relevant departments to pursue the legal liability of the senior management personnel directly responsible and other relevant personnel of the financial institution that has been shut down; and

　　10. other liquidation matters.

　　Article 12　During liquidation, the liquidation committee may appoint a financial institution designated by the People's Bank of China (Entrusted Institution(s)) to deal with the liquidation.

　　The Entrusted Institution shall not take on the debts of the financial institution that has been shut down, shall not finance it, and shall not be responsible for finding placements for the personnel of the financial institution that has been shut down. Entrustment²² expenses shall be included in the liquidation expenses of the financial institution that has been shut down.

　　Article 13　The local people's government of the place in which the financial institution that has been shut down is located shall set up a small leading group for shutting down, which shall be headed by a senior official of the local people's government.

　　The small leading group for shutting down shall support and coordinate²³ with the calling in of financial claims and other liquidation matters by the liquidation committee, and shall organize the relevant departments to safeguard social order, deal with issues that suddenly arise, investigate and prosecute²⁴ illegal acts, and pursue the legal liability of the relevant responsible persons in accordance with the law.

　　Article 14　The liquidation committee shall within 10 days of its establishment notify creditors in writing to submit their financial claims, and shall publish such notification in newspapers at least three times within 60 days.

　　Creditors shall, within 30 days of the date of receipt of notification, submit their financial claims to the liquidation committee. Those who have not received notification shall submit their financial claims within 90 days of the date of the first publication.

　　The liquidation committee may decide that depositors of small amounts need not submit a financial claim and that the liquidation committee shall recognize and register these deposits on the basis of the account books and relevant vouchers²⁵ of the financial institution that has been shut down.

　　Article 15　Creditors submitting financial claims shall state the nature of the claim, the amount, and the time it occurred, and shall provide the related proof. The liquidation committee shall investigate the proof of claims submitted, confirm whether the claim is secured by property and the amount of the security, and register secured and unsecured claims separately.

　　Article 16　Creditors who fail to submit claims within the stipulated²⁶ time limit shall be handled as follows:

　　1. the claims of those already known shall be included in the liquidation; and

　　2. in the case of claims by creditors not already known, the creditors may ask for repayment before the liquidated²⁷ property of the financial institution being shut down is distributed; once the liquidated property of the financial institution being shut down has been distributed, they shall not be repaid.

　　Article 17　The debts of the financial institution that has been shut down shall cease to accrue²⁸ interests from the date on which the decision to shut down becomes effective.

　　Article 18　The following property of the financial institution that has been shut down shall be liquidated property for repayment of debts:

　　1. all the property held by the financial institution that has been shut down on the date liquidation commences, including capital contributions and other rights and interests of shareholders, the property of wholly-owned subsidiaries of the institution, and the shares in which it has invested;

　　2. property acquired in accordance with the law during the liquidation by the financial institution that has been shut down; and

　　3. other property of the financial institution that has been shut down.

　　Deliberate or covert²⁹ transfer of property by the financial institution that has been shut down before the date on which the decision to shut down becomes effective shall be void. The property so transferred or covertly³⁰ transferred shall be recovered by the liquidation committee, and shall be included in the liquidated property.

　　Article 19　When listing the property of the financial institution that has been shut down, the liquidation committee shall estimate its actual value in accordance with the law. Where there is a loss on the property, the amount of loss shall be verified.

　　Article 20　The liquidation committee may sell off in accordance with the law the valid³¹ assets of the financial institution that has been shut down. The reserve price of valid assets of the financial institution that has been shut down which are auctioned³² off shall be set in accordance with the estimate issued by a qualified³³ asset valuation intermediary institution.

　　"Valid assets" as referred to in the previous paragraph shall be the property of the financial institution being shut down that is ascertained³⁴ to have real value after listing and verification.

　　Article 21　The listing and disposal of the property of the financial institution that has been shut down shall be exempt³⁵ from tax and administrative charges.

　　Article 22　Once the property of the financial institution that has been shut down has been listed and verified, the liquidation committee shall formulate¹ a liquidation plan.

　　The liquidation plan shall include details of creditors, size of debts, amount of property to be liquidated, amount of capital and legal interest to be repaid to individual depositors, repayment of other debts, etc. It shall have appended to it materials such as balance sheets, property inventory and asset valuation report.

　　Once the liquidation plan has been negotiated between the liquidation committee and the creditors, it shall be reported to the People's Bank of China for confirmation.

　　PART FOUR　REPAYMENT OF DEBT

　　Article 23　The liquidated property of the financial institution that has been shut down shall be used to repay the capital and legal interest of individual depositors first.

　　Article 24　Property remaining from the liquidated property of the financial institution that has been shut down after the capital and legal interest of individual depositors has been repaid shall be used to repay debts to legal persons and other organizations.

　　Article 25　Property remaining from the liquidated property of the financial institution that has been shut down after its debts have been repaid shall be allocated³⁶ in accordance with the ratio of capital contributions by shareholders or the ratio of shares held.

　　PART FIVE　DEREGISTRATION

　　Article 26　After the completion of liquidation, the liquidation committee shall draw up a liquidation report, a report of revenue and expenditure³⁷ during the liquidation period, and other accounts books and submit them to the People's Bank of China for confirmation.

　　Article 27　After the completion of liquidation, the liquidation committee shall complete the deregistration procedure with the administration authority for industry and commerce. Termination of the shareholding³⁸ status of the financial institution that has been shut down, and its dissolution, shall be announced by the People's Bank of China.

　　Article 28　All materials such as the accounts vouchers, accounts books and accounts statements of the financial institution that has been shut down, and important documents concerning its operations and liquidation shall, after its deregistration, be deposited with an institution designated by the People's Bank of China.

　　Article 29　An auditing organization shall audit¹² the responsible persons of the financial institution that has been shut down.

　　PART SIX　LEGAL LIABILITY

　　Article 30　Where the senior management or other relevant personnel of the financial institution that has been shut down takes advantage of his position to accept the property of others, to issue loans illegally, to issue financial instruments illegally, or practise graft³⁹, so causing the shutting down of the financial institution, his criminal liability shall be pursued in accordance with the relevant provisions of the criminal law on the crime of accepting bribes⁴⁰, illegally issuing loans, illegally issuing financial instruments, causing bankruptcy⁴¹ and incurring⁴² losses through practising graft or other crimes. If the offence is not serious enough for the imposition of criminal penalties, he shall be subjected to disciplinary sanctions ranging from removal from his post to dismissal, and shall be banned for life from holding a senior management position or one equivalent to his original position in any financial institution.

　　Article 31　If a People's Bank of China personnel illegally examines and approves a financial institution, fails to supervise or regulate a financial institution in accordance with the law, or fails to investigate and prosecute illegal activities in accordance with the law, where the circumstances are serious, leading to the shutting down of the financial institution, his criminal liability shall be pursued in accordance with the relevant provisions of the criminal law on the crime of abuse of authority, dereliction of duties or other crimes. If the offence is not serious enough for the imposition of criminal penalties, he shall be subjected to administrative penalties such as the recording⁴³ of a major demerit, demotion or removal from his post.

　　Article 32　If any personnel working for a State authority illegally interferes⁴⁴ with the normal operations of a financial institution and becomes directly responsible for the shutting down of that financial institution, his criminal liability shall be pursued in accordance with the relevant provisions of the criminal law on the crime of abuse of authority or other crimes. If the offence is not serious enough for the imposition of criminal penalties, he shall be subjected to administrative penalties such as the recording of a major demerit, demotion or removal from his post.

　　Article 33　If a personnel of a financial institution that has been shut down commits any of the following acts during the process of shutting down and liquidation, his criminal liability shall be pursued in accordance with the relevant provisions of the criminal law on the crime of jeopardizing⁴⁵ public affairs, jeopardizing liquidation, or other crimes. If the offence is not serious enough for the imposition of criminal penalties, he shall be subjected to disciplinary sanctions ranging from removal from his post to dismissal:

　　1. obstruction⁴⁶ of the liquidation committee in carrying out its duties in accordance with the law;

　　2. refusal to provide information or the provision of false information;

　　3. removal of funds, concealment⁴⁷ of property or debt evasion⁴⁸; or

　　4. deliberate or covert transfer of the property of the financial institution that has been shut down.

　　Article 34　If a financial institution that has been shut down operates illegally once the decision to shut down becomes effective, it shall be banned by the People's Bank of China in accordance with the Banning of Illegal Financial Institutions and Illegal Financial Business Activities Procedures, and the criminal liability shall be pursued in accordance with the relevant provisions of the criminal law on the crime of illegally taking deposits from the public or other crimes. If the offence is not serious enough for the imposition of criminal penalties, it shall be subjected to administrative penalties.

　　Article 35　Where a personnel of liquidation committees in the course of liquidation abuses his authority, derelict in his duties or practises graft, causing loss of property or damage to creditors' interests, his criminal liability shall be pursued in accordance with the relevant provisions of the criminal law on the crime of abuse of authority, dereliction of duty or other crimes. If the offence is not serious enough for the imposition of criminal penalties, he shall be subjected to administrative penalties or disciplinary sanctions ranging from demotion to dismissal.

　　Article 36　In the case of a disclosure of State secrets or trade secrets by a personnel of the People's Bank of China or other relevant personnel in the course of his duties in accordance with these Regulations, criminal liability shall be pursued in accordance with the relevant provisions of the criminal law on the crime of disclosure of State secrets, infringement⁴⁹ on trade secrets or other crimes. If the offence is not serious enough for the imposition of criminal penalties, he shall be subjected to administrative penalties or disciplinary sanctions ranging from demotion to dismissal.

　　Article 37　Entrusted Institutions that fail to carry out their duties and cause loss of property of the financial institution that has been shut down shall bear civil liability in accordance with the law. Those in charge who are responsible and other directly responsible persons shall be subjected to disciplinary sanctions in accordance with the law.

　　PART SEVEN　SUPPLEMENTARY⁵⁰ PROVISIONS

　　Article 38　These Regulations shall be effective as of 15 December 2001.

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收听单词发音

1 formulate
v.用公式表示；规划；设计；系统地阐述
参考例句：
He took care to formulate his reply very clearly.他字斟句酌，清楚地做了回答。 I was impressed by the way he could formulate his ideas.他陈述观点的方式让我印象深刻。

2 formulated
v.构想出( formulate的过去式和过去分词 )；规划；确切地阐述；用公式表示
参考例句：
He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。来自《简明英汉词典》 This idea can be formulated in two different ways. 这个意思可以有两种说法。来自《现代汉英综合大词典》

3 supervision
n.监督，管理
参考例句：
The work was done under my supervision.这项工作是在我的监督之下完成的。 The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。

4 adoption
n.采用，采纳，通过；收养
参考例句：
An adoption agency had sent the boys to two different families.一个收养机构把他们送给两个不同的家庭。 The adoption of this policy would relieve them of a tremendous burden.采取这一政策会给他们解除一个巨大的负担。

5 administrative
adj.行政的，管理的
参考例句：
The administrative burden must be lifted from local government.必须解除地方政府的行政负担。 He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。

6 confidentiality
n.秘而不宣，保密
参考例句：
They signed a confidentiality agreement. 他们签署了一份保守机密的协议。 Cryptography is the foundation of supporting authentication, integrality and confidentiality. 而密码学是支持认证、完整性和机密性机制的基础。

7 violation
n.违反(行为)，违背(行为)，侵犯
参考例句：
He roared that was a violation of the rules.他大声说，那是违反规则的。 He was fined 200 dollars for violation of traffic regulation.他因违反交通规则被罚款200美元。

8 promulgation
n.颁布
参考例句：
The new law comes into force from the day of its promulgation. 新法律自公布之日起生效。来自《简明英汉词典》 Article 118 These Regulations shall come into effect from the day of their promulgation. 第一百一十八条本条例自公布之日起实施。来自经济法规部分

9 shareholders
n.股东( shareholder的名词复数 )
参考例句：
The meeting was attended by 90% of shareholders. 90%的股东出席了会议。 the company's fiduciary duty to its shareholders 公司对股东负有的受托责任

10 liquidation
n.清算，停止营业
参考例句：
The bankrupt company went into liquidation.这家破产公司停业清盘。 He lost all he possessed when his company was put into liquidation.当公司被清算结业时他失去了拥有的一切。

11 entrusted
v.委托，托付( entrust的过去式和过去分词 )
参考例句：
He entrusted the task to his nephew. 他把这任务托付给了他的侄儿。 She was entrusted with the direction of the project. 她受委托负责这项计划。来自《简明英汉词典》

12 audit
v.审计；查帐；核对；旁听
参考例句：
Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核，以确保其真实无误。 As usual,the yearly audit will take place in December.跟往常一样，年度审计将在十二月份进行。

13 auditing
n.审计，查账，决算
参考例句：
Auditing standards are the rules governing how an audit is performed.收支检查标准是规则统治一个稽核如何被运行。 The auditing services market is dominated by a few large accounting firms.审计服务市场被几家大型会计公司独占了。

14 authorization
n.授权，委任状
参考例句：
Anglers are required to obtain prior authorization from the park keeper.垂钓者必须事先得到公园管理者的许可。 You cannot take a day off without authorization.未经批准你不得休假。

15 custody
n.监护，照看，羁押，拘留
参考例句：
He spent a week in custody on remand awaiting sentence.等候判决期间他被还押候审一个星期。 He was taken into custody immediately after the robbery.抢劫案发生后，他立即被押了起来。

16 inventory
n.详细目录，存货清单
参考例句：
Some stores inventory their stock once a week.有些商店每周清点存货一次。 We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。

17 detailed
adj.详细的，详尽的，极注意细节的，完全的
参考例句：
He had made a detailed study of the terrain.他对地形作了缜密的研究。 A detailed list of our publications is available on request.我们的出版物有一份详细的目录备索。

18 creditors
n.债权人，债主( creditor的名词复数 )
参考例句：
They agreed to repay their creditors over a period of three years. 他们同意3年内向债主还清欠款。来自《简明英汉词典》 Creditors could obtain a writ for the arrest of their debtors. 债权人可以获得逮捕债务人的令状。来自《简明英汉词典》

19 confirmation
n.证实，确认，批准
参考例句：
We are waiting for confirmation of the news.我们正在等待证实那个消息。 We need confirmation in writing before we can send your order out.给你们发送订购的货物之前，我们需要书面确认。

20 repayment
n.偿还，偿还款；报酬
参考例句：
I am entitled to a repayment for the damaged goods.我有权利索取货物损坏赔偿金。 The tax authorities have been harrying her for repayment.税务局一直在催她补交税款。

21 arbitration
n.调停，仲裁
参考例句：
The wage disagreement is under arbitration.工资纠纷正在仲裁中。 Both sides have agreed that the arbitration will be binding.双方都赞同仲裁具有约束力。

22 entrustment
[法]委托
参考例句：
The term of entrustment is divided into one-day five-day validity. 委托期限分为当日有效和五日有效。来自互联网 Chapter three discusses the bureaucratic group and the congressional entrustment of legislation. 第三章讨论官僚集团与国会立法权的委托。来自互联网

23 coordinate
adj.同等的，协调的；n.同等者；vt.协作，协调
参考例句：
You must coordinate what you said with what you did.你必须使你的言行一致。 Maybe we can coordinate the relation of them.或许我们可以调和他们之间的关系。

24 prosecute
vt.告发；进行；vi.告发，起诉，作检察官
参考例句：
I am trying my best to prosecute my duties.我正在尽力履行我的职责。 Is there enough evidence to prosecute?有没有起诉的足够证据？

25 vouchers
n.凭证( voucher的名词复数 )；证人；证件；收据
参考例句：
These vouchers are redeemable against any future purchase. 这些优惠券将来购物均可使用。 This time we were given free vouchers to spend the night in a nearby hotel. 这一次我们得到了在附近一家旅馆入住的免费券。来自英语晨读30分（高二）

26 stipulated
vt.& vi.规定；约定adj.[法]合同规定的
参考例句：
A delivery date is stipulated in the contract. 合同中规定了交货日期。 Yes, I think that's what we stipulated. 对呀，我想那是我们所订定的。来自辞典例句

27 liquidated
v.清算( liquidate的过去式和过去分词 )；清除（某人）；清偿；变卖
参考例句：
All his supporters were expelled, exiled, or liquidated. 他的支持者全都被驱逐、流放或消灭了。来自《简明英汉词典》 That can be liquidated at market value any time. 那可按市价随时得到偿付。来自辞典例句

28 accrue
v.(利息等)增大，增多
参考例句：
Ability to think will accrue to you from good habits of study.思考能力将因良好的学习习惯而自然增强。 Money deposited in banks will accrue to us with interest.钱存在银行，利息自生。

29 covert
adj.隐藏的；暗地里的
参考例句：
We should learn to fight with enemy in an overt and covert way.我们应学会同敌人做公开和隐蔽的斗争。 The army carried out covert surveillance of the building for several months.军队对这座建筑物进行了数月的秘密监视。

30 covertly
adv.偷偷摸摸地
参考例句：
Naval organizations were covertly incorporated into civil ministries. 各种海军组织秘密地混合在各民政机关之中。来自辞典例句 Modern terrorism is noteworthy today in that it is being done covertly. 现代的恐怖活动在今天是值得注意的，由于它是秘密进行的。来自互联网

31 valid
adj.有确实根据的；有效的；正当的，合法的
参考例句：
His claim to own the house is valid.他主张对此屋的所有权有效。 Do you have valid reasons for your absence?你的缺席有正当理由吗？

32 auctioned
v.拍卖( auction的过去式和过去分词 )
参考例句：
It was sad to see all grandmother's lovely things being auctioned off. 眼看着祖母那些可爱的东西全都被拍卖掉，心里真不好受。来自《简明英汉词典》 TV franchises will be auctioned to the highest bidder. 电视特许经营权将拍卖给出价最高的投标人。来自《简明英汉词典》

33 qualified
adj.合格的，有资格的，胜任的，有限制的
参考例句：
He is qualified as a complete man of letters.他有资格当真正的文学家。 We must note that we still lack qualified specialists.我们必须看到我们还缺乏有资质的专家。

34 ascertained
v.弄清，确定，查明( ascertain的过去式和过去分词 )
参考例句：
The previously unidentified objects have now been definitely ascertained as being satellites. 原来所说的不明飞行物现在已证实是卫星。来自《简明英汉词典》 I ascertained that she was dead. 我断定她已经死了。来自《简明英汉词典》

35 exempt
adj.免除的；v.使免除；n.免税者，被免除义务者
参考例句：
These goods are exempt from customs duties.这些货物免征关税。 He is exempt from punishment about this thing.关于此事对他已免于处分。

36 allocated
adj. 分配的动词allocate的过去式和过去分词
参考例句：
The Ford Foundation allocated millions of dollars for cancer research. 福特基金会拨款数百万美元用于癌症研究。 More funds will now be allocated to charitable organizations. 现在会拨更多的资金给慈善组织。

37 expenditure
n.(时间、劳力、金钱等)支出；使用，消耗
参考例句：
The entry of all expenditure is necessary.有必要把一切开支入账。 The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。

38 shareholding
n.股权
参考例句：
Shareholding commercial banks must exercise an independent system of board of directors. 股份制商业银行必须实行独立董事制度。来自互联网 Asset re-structuring: to conduct shareholding reform for high quality assets. 资产重组：对优质资产进行股份制改造。来自互联网

39 graft
n.移植，嫁接，艰苦工作，贪污；v.移植，嫁接
参考例句：
I am having a skin graft on my arm soon.我马上就要接受手臂的皮肤移植手术。 The minister became rich through graft.这位部长透过贪污受贿致富。

40 bribes
n.贿赂( bribe的名词复数 )；向（某人）行贿，贿赂v.贿赂( bribe的第三人称单数 )；向（某人）行贿，贿赂
参考例句：
It was alleged that he had taken bribes while in office. 他被指称在任时收受贿赂。 corrupt officials accepting bribes 接受贿赂的贪官污吏

41 bankruptcy
n.破产；无偿付能力
参考例句：
You will have to pull in if you want to escape bankruptcy.如果你想避免破产，就必须节省开支。 His firm is just on thin ice of bankruptcy.他的商号正面临破产的危险。

42 incurring
遭受，招致，引起( incur的现在分词 )
参考例句：
Many of the world's farmers are also incurring economic deficits. 世界上许多农民还在遭受经济上的亏损。 He spoke to the Don directly, taking a chance on incurring Michael's ill will. 他直接向老头子谈自己的意见，这显然要冒引起迈克尔反感的风险。来自教父部分

43 recording
n.录音，记录
参考例句：
How long will the recording of the song take?录下这首歌得花多少时间？ I want to play you a recording of the rehearsal.我想给你放一下彩排的录像。

44 interferes
vi. 妨碍，冲突，干涉
参考例句：
The noise interferes with my work. 这噪音妨碍我的工作。 That interferes with my plan. 那干扰了我的计划。

45 jeopardizing
危及，损害( jeopardize的现在分词 )
参考例句：
Plans may also become inefficient in the attainment of objectives by jeopardizing group satisfactions. 用危及群体利益方法去达到目标的计划，也是无效率的。 That boosted government revenues in the short term, but is now jeopardizing them. Morales将天然气工业，电信业和部分采矿业收归国有的举措吓跑了投资者们。

46 obstruction
n.阻塞，堵塞；障碍物
参考例句：
She was charged with obstruction of a police officer in the execution of his duty.她被指控妨碍警察执行任务。 The road was cleared from obstruction.那条路已被清除了障碍。

47 concealment
n.隐藏, 掩盖，隐瞒
参考例句：
the concealment of crime 对罪行的隐瞒 Stay in concealment until the danger has passed. 把自己藏起来，待危险过去后再出来。

48 evasion
n.逃避，偷漏(税)
参考例句：
The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。 The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。

49 infringement
n.违反；侵权
参考例句：
Infringement of this regulation would automatically rule you out of the championship.违背这一规则会被自动取消参加锦标赛的资格。 The committee ruled that the US ban constituted an infringement of free trade.委员会裁定美国的禁令对自由贸易构成了侵犯

50 supplementary
adj.补充的，附加的
参考例句：
There is a supplementary water supply in case the rain supply fails.万一主水源断了，我们另外有供水的地方。 A supplementary volume has been published containing the index.附有索引的增补卷已经出版。

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