03 11月 论文代写：金融市场行为法
金融市场行为法（FMC Act）获得通过成为法律，在2013九月的月。该法案于2014年4月1日报道，是由金融市场管理局（FMA）实体。FMC法案扩大了范围的报告实体包括金融产品的发行人，所有注册的银行，信用合作社和建筑协会。早期的发行人只包括信用合作社和某些建筑协会（毕马威，2014）。根据FMC的行为金融产品的期限将被用于债务证券、衍生、股票或管理的投资产品。所有的实体覆盖2013 FMC法案下的任务是准备gPFR及其制备时间也从五个月20天减少至四个月。该gPFR更大公司的强制行为，国外大企业和国外大公司的公司在新西兰经营过（NZICA）。
十以上股东组织（直到股东退出，由95%分辨率）和企业不少于十的股东（其中有表决权的股份至少5%股东选择）也需要让gPFR。审计gPFR义务也是有限的，必须使gPFR公司豁免，与大公司持有95%的股东会决议。除了金融市场行为法2013和2013的财务报告行为的一些修正也使得其他成文法则。修正案提出了若干立法，为实体的财务报告提供了责任。在财务报告责任的评价之前，需要确定适用的实体法（Fraser & Murray，2013）。
作为一个整体，修正后的行为是一种尝试减轻负担的义务适用于公司，有限的合作伙伴关系，海外公司和其他形式的商业组织。虽然2013的财务报告行为豁免小企业编制通用的财务报表，但1994的税收征管法正在修订，赋予税务局，美国小企业准备专用报表代替了gPFR的需要，税收的过程（Chapman Tripp，2013）。由FRA 2013的FRA 1993置换的目的是减少责任和义务的负担，实体遵守法令。这是特别为非公有制企业和小规模企业。在2013财务报告行为的修改成为一个成功的尝试是在FRA 1993的改进。新的所得税制度更为简化，预计将是小企业的一个成本节约措施。
The Financial Markets Conduct Act (FMC Act) was passed into law in 2013 in the month of September. The Act was applied from 1st April 2014 to reporting entities that are governed by the Financial Markets Authority (FMA). The FMC Act widened the scope of ‘Reporting Entities’ which included issuers of financial products, all registered banks, credit unions and building societies. Earlier the term issuer included only credit unions and certain building societies (KPMG, 2014). As per the FMC Act the term financial product would be used for debt security, derivative, equity security or a managed investment product. All the entities covered under the FMC Act 2013 are mandated to prepare the GPFR and the time duration of its preparation is also reduced from five months and 20 days to four months. The GPFR is more a mandatory action for large companies, large overseas companies and large subsidiaries of foreign based corporations operating in New Zealand too (NZICA).
Organizations with ten or more shareholders (until the shareholder opts out by a 95% resolution) and businesses with less than ten shareholders (where shareholders with minimum 5% of voting shares opt in) are also required to make GPFR. The obligation of auditing the GPFR is also limited to companies that are required to make GPFR, with an exemption to large companies that hold a 95% shareholder resolution. Besides the Financial Market Conduct Act 2013 and the Financial Reporting Act 2013 some amendments were also made in other enactments. The amendments brought forward certain legislations that formed a duty for the entities in reference to financial reporting. Prior to the evaluation of the duties in financial reporting, it is required to identify the legislation applicable to the entity (Fraser & Murray, 2013).
As a whole, the amended Act is an attempt to lessen the burden of obligations applicable to companies, limited partnerships, overseas companies and other forms of business organizations. Although the Financial Reporting Act 2013 exempted the small companies from preparing the general purpose financial statements, but the Tax Administration Act 1994 is being amended to empower the IRD that states the need for small companies to prepare special purpose financial statements instead of the GPFR, for the process of taxation (Chapman Tripp, 2013). The aim of the replacement of the FRA 1993 by the FRA 2013 was to reduce the burden of duties and obligations that the entities are to comply with under the Act. This was particularly for the non-public entities and the small scale companies. The modifications in the Financial Reporting Act 2013 emerged to be a successful attempt as it made improvements in the FRA 1993. The new income tax regime is more simplified and is expected to be a cost saving measure for the small businesses.