凯歌全球最大邮轮公司巨亏44亿美元

www.
cov.
comFormerChinaHeadofHarrisCorporationPays$46,000toSettleSEC'sFCPAAllegations哈里斯公司前中国主管支付46,000美元以和解美国证交会的FCPA指控September19,20162016年9月19日Anti-Corruption反腐败OnSeptember13,2016,JunPingZhang("Zhang"),formerheadofHarrisCorporation's("Harris")subsidiaryinChina,agreedtopay$46,000tosettleallegationsbytheU.
S.
SecuritiesandExchangeCommission("SEC")thatZhangknowinglyauthorizedandfacilitatedbribestoChinesegovernmentofficialsatstate-ownedhospitalsandlocalhealthdepartmentsandcausedHarris'sbooksandrecordstoinaccuratelyrecordthesepaymentsaslegitimatebusinessexpenses.
TheSECallegedthatupto$1millioninimproperpaymentsweremadeduringApril2011andApril2012andasaresult,theChina-basedsubsidiarywasawardedover$9.
6millionincontractsbystate-ownedentities.
2016年9月13日,哈里斯公司(HarrisCorporation)(下称"哈里斯")中国子公司的前主管张俊平同意支付46,000美元,以和解美国证券交易委员会(下称"证交会")对其蓄意授权和促成向国有医院和地方卫生部门的中国政府官员行贿,并导致哈里斯的账簿和记录不准确地将这些付款记载为正当业务费用的指控.
证交会指称,在2011年4月至2012年4月期间有多达100万美元的不当付款,而哈里斯的中国子公司因此从国有机构获得价值超过960万美元的合同.
BackgroundandAllegedMisconduct背景及所指不当行为Harris,aU.
S.
companyandlistedontheNewYorkStockExchange,isaglobalproviderofinternationalcommunicationsandinformationtechnologyservices.
InApril2011,HarrisacquiredanArizona-basedcompanycalledCareFxCorporation("CareFx"),includingCareFx'sChina-basedsubsidiary,HunanCareFxInformationTechnology,LLC("CareFxChina").
ZhangwasCareFxChina'sChairmanandCEObeforetheacquisition;hecontinuedtomanageCareFxChinaunderthesametitlesaftertheacquisition.
CareFx'sandCareFxChina'sbooksandrecordswereconsolidatedintoHarris'sfinancialstatements.
哈里斯是一家在纽约证券交易所上市的美国公司.
哈里斯是国际通讯和信息技术服务的全球供应商.
2011年4月,哈里斯收购了总部位于亚利桑那州的凯尔飞公司(CareFxCorporation)(下称"凯尔飞"),包括凯尔飞的中国子公司湖南凯歌信息技术有限公司(HunanCareFxInformationTechnology,LLC;下称"凯歌").
在哈里斯收购凯尔飞之前,Anti-Corruption反腐败2张俊平是凯歌的董事长兼首席执行官.
凯尔飞被收购之后,张俊平继续担任凯歌的董事长和首席执行官管理凯歌.
凯尔飞和凯歌的账簿和记录一同并入哈里斯的财务报表.
AccordingtotheSEC'sCeaseandDesistOrder,partofCareFxChina'sbusinessinChinaincludedthesaleofitselectronicmedicalrecordssoftwaretoChina'sstate-ownedhospitalsandlocalhealthdepartments.
TheSECallegedthatatleastduringApril2011andApril2012,Zhangknowinglyauthorizedorfacilitatedimproperpaymentsmadeinvariousformstogovernmentofficialsatthesestate-ownedhospitalsandhealthdepartmentsinexchangeforbusinesscontracts.
TheSECallegedthatCareFxChina'ssalesemployeesfalsifiedtheirexpensereportstoobtainreimbursementsfortheimproperpaymentsanddisguisedtheimproperpaymentsas"entertainment,""officeexpenses,"and"transportation,"whichwerethenimproperlyrecordedinCareFxChina'sbooksandrecordsaslegitimatebusinessexpensesandconsultingfees.
根据证交会的禁止令,凯歌的中国业务包括向中国国有医院和地方卫生部门出售其电子医疗记录软件.
证交会指称,至少在2011年4月至2012年4月期间,为获得商业合同,张俊平蓄意授权或促成了向这些国有医院和卫生部门的政府官员多种形式的不当付款.
证交会指称,凯歌的销售员工伪造了费用报告,以报销被假以"款待"、"办公开支"和"交通费"等名目的不当付款.
这些不当付款在凯歌的账簿和记录中被不当地记载为正当业务费用和咨询费用.
TheSECallegedthatZhangnotonlyknowinglyallowedthesefalsifiedexpensereportstobesubmittedforreimbursementsandthushidthetruenatureoftheexpensesfromHarris,ZhangalsodirectedCareFxChina'ssalesemployeesnottogiveexpensivegiftstoavoidgettingcaught.
TheSECfurtherallegedthatZhangfailedtodisclosetoHarrisanyinformationrelatingtotheimproperpaymentsduringthepre-acquisitionduediligenceprocess.
证交会指称,张俊平不仅蓄意批准报销这些伪造的费用报告,从而使哈里斯无法了解这些费用的真实性质,并且,张俊平还指示凯歌的销售员工不要赠送昂贵的礼品以免被发现.
证交会进一步指称,在收购前的尽职调查期间,张俊平未向哈里斯披露与不当付款相关的任何信息.
Specifically,theSECallegedthat:证交会具体指控称:InApril2011,ZhangauthorizedaCareFxChinasalesmanager'srequestofRMB30,000(about$4,600)tobuythedirectorofZhongnanHospitalofWuhanUniversity("ZhongnanHospital")anewlaptopcomputer,cellphone,andcameratoreplacethedirector'sstolenones.
ThesalesmanagernotedthatothercompanieswoulddosoifCareFxChinadidnotdoit.
Zhangcomplimentedthesalesmanagerfor"doingagreatjob"inanemailandlaterapprovedRMB36,100(about$5,600)tocoveradditionalexpensesforprovidingtravelandentertainmenttoZhongnanHospital'sofficials.
Laterthesameyear,ZhongnanHospitalawardeda$165,000contracttoCareFxChina.
2011年4月,张俊平授权凯歌的一名销售经理申请人民币30,000元(约4,600美元)以为武汉大学中南医院(下称"中南医院")院长购买一台新笔记本电脑、一部新手Anti-Corruption反腐败3机和一台新照相机以替换其失窃物品.
该销售经理指出,如果凯歌不这么做,其他公司也会这么做.
张俊平在电子邮件中称赞该销售经理"做得非常好",并最终批准了人民币36,100元(约5,600美元),超出部分用以支付向中南医院的官员提供旅行和招待的额外费用.
当年较晚时,中南医院与凯歌签订了价值165,000美元的合同.
InOctober2011,aCareFxChinasalesmanagerpurchasedmealsforseveralofficialsintheNanshaDistrictHealthBureauwhowereresponsibleforawardingagovernmentcontractandobtainedanoralpromisefromthebureau'sDeputyDirectorthatCareFxChinawouldwinthebid.
Later,$2,300wasrequestedtogiftthreeAppleiPhonestosecure"strongcooperationandsupport"fromtheofficials.
InJanuary2012,theHealthBureauawardeda$93,000contracttoCareFxChina.
2011年10月,凯歌的一名销售经理为南沙区卫生局负责授予政府合同的几名官员支付了餐饮费用,并得到该局副局长让凯歌中标的口头承诺.
之后,该销售经理申请2,300美元经费购买三台苹果iPhone手机赠送给上述官员以获得这些官员的"强有力的合作和支持".
2012年1月,该卫生局与凯歌签订了价值93,000美元的合同.
Inseparateincidents,ZhangauthorizedpaymentsofthousandsofUSdollars'worthofgifts,giftcards,entertainment,and"bonuses"togovernmentofficialsatstate-ownedhospitalsandhealthdepartments.
在其他数次情形中,张俊平授权向国有医院和卫生部门的政府官员支付了价值数千美元的礼品、购物卡、招待费用和"奖金"等.
Intotal,CareFxChinamadeapproximately$200,000to$1millionimproperpaymentstoChinesegovernmentofficialsandwasawardedgovernmentcontractsworthover$9.
6million.
凯歌合计向中国政府官员支付了约20万至100万美元的不当付款,并因此获得价值超过960万美元的政府合同.
TheSECnotedthatdespiteZhang'sintentionalcover-upofCareFxChina'spractices,HarrisfoundoutaboutthemseveralmonthsaftertheacquisitionandinApril2012,HarrisrelievedZhangofhisdutiesasCareFXChina'sChairmanandCEOandinJuly2012,terminatedZhang'semploymentwithHarris.
TheSECfurthernotedthatHarristerminatedallCareFxChinaemployeesandceasedbusinessactivityinChinainJune2015.
证交会指出,尽管张俊平有意掩盖凯歌的不当行为,哈里斯仍在收购凯尔飞后数月内发现了其不当行为.
2012年4月,哈里斯免去张俊平凯歌董事长兼首席执行官的职务,并于2012年7月解雇了张俊平.
证交会进一步指出,哈里斯于2015年6月解聘了所有的凯歌雇员,并终止了其在中国所有的业务.
Anti-Corruption反腐败4Consequences后果AccordingtotheSEC'sorder,Zhangviolatedtheanti-bribery,booksandrecords,andinternalcontrolsprovisionsoftheFCPAandcausedHarristoviolatethebooksandrecordsprovisions.
Zhangagreedtopayacivilpenaltyof$46,000tosettletheSEC'scharges.
根据证交会的命令,张俊平违反了美国反海外腐败法(FCPA)的反贿赂、账簿和记录和内部控制的相关条文,并致使哈里斯违反了账簿和记录的相关条文.
张俊平同意支付46,000美元的民事罚金以和解证交会的指控.
ObservationsandLessonsLearned观察和汲取的教训Thissettlementreinforceslessonslearnedfromotheranti-corruptioncases,includingtheneedto:本次和解进一步印证了我们从其他反腐败案例中获得的教训,包括采取以下措施的必要性:Developandimplementeffectiveinternalcontrolsdesignedtoverifygiftsandentertainment,includingrepeatedlow-valuetransactions.
拟订和实施有效的内部控制,以核实礼品和款待,包括重复低值交易.
Adoptrobust,risk-basedcontrolandauditproceduressufficienttoensurethatallcompanypoliciesarestrictlycompliedwithandthatmanagementoverrideofcontrolsarecloselymonitoredandprohibited.
采用健全、基于风险的控制和审计流程,以确保所有公司政策得到严格遵守,并严密监控和禁止管理层对内控措施的干预.
Acquiresufficientknowledgeofthelocalandcustomizedpracticesofsubsidiariestoensureadequateoversightoftheforeignbusinessactivities,particularlyinbusinessesandcountrieswithahistoryofcorruptionorrelatedissues.
充分了解当地和惯常的外国子公司做法,确保对外国业务活动实施充分监督,对那些在有腐败历史或相关问题的国家和企业中进行的业务活动尤其应如此.
Conductthoroughanti-corruptionduediligenceonatargetcompanybeforeenteringintoanacquisitionagreement,andensurethatpost-closingdiligenceidentifiesandremediatesconductthatwasnotalreadyaddressedpriortoclosing.
在签订收购协议之前对标的公司进行详尽的反腐败尽职调查,并确保交割后的尽职调查发现和弥补交割前未解决的问题.
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