38. 证交会实施和监测部负责实施IFRS的规定、调查、督促上市公司遵守有关的法律和规章以及提出起诉(特别公司和保险公司由证交会的特别实施机构负责)。
The Enforcement and Monitoring and Department (EMD) of SECP is responsible for enforcing IFRS compliance, investigation, compliance with relevant laws and regulations by listed companies, and for prosecution (except in relation to specialized companies and insurance companies for which the SECP has specialized enforcement wings).
39. 上市公司必须遵守证交会有关财务报告和说明要求的规定。
Listed companies are required to comply with SECP requirements with respect to financial reporting and disclosures.
根据《公司法》(第234(3)节)授予的职权，证交会公布特别的监管命令，规定上市公司必须实施IFRS的规定。
In pursuance of the authority granted under the Companies Ordinance (subsection (3), Section 234), SECP issues special regulatory orders prescribing mandatory IFRS application to listed companies.
40. 实施和监测部通过定期审查上市公司、非银行财务公司以及保险公司公布和提交证交会的季度和年度财务报表监测实施IFRS的情况。
EMD monitors the compliance with IFRS through regular review of the annual and quarterly financial statements published and filed with SECP by listed companies, NBFC and insurance companies.
一旦查明说明方面的问题或者其他不遵守IFRS的情况，实施和监测部对于报表编制人及其审计人处以罚金和其他处罚。
On identifying any disclosure deficiencies or other non-compliance of IFRS, EMD imposes fines and penalties on the preparers and their auditors.
在过去几年中，该部已经处罚了一些公司，其中包括将近25家审计公司。
Over the last few years, EMD has penalized several companies, including nearly 25 firms of auditors.
此外，实施和监测部还将有关伪造帐目的审计师的案件提交会计师协会，以便通过其调查委员会采取进一步的纪律行动。
Further, EMD also refers the cases of defaulting auditors to ICAP for further disciplinary action through its investigation committee.
41. 依据《2003年非银行财务公司法》的规定，证交会非银行财务公司部有权监测和实施非银行财务机构的会计和审计。
The NBFC Department of SECP is authorized to monitor and enforce the accounting and auditing requirements for the non-banking financial institutions as set by the Non-Banking Finance Company Rules 2003.
非银行财务机构的财务报表必须交由会计师协会的成员审计。
The financial statements of the non-banking financial institutions must be audited by the ICAP members.
42. 证交会保险司有权监测和实施适用的法律和准则，其中包括适用于保险公司的会计规定和规章。
The Insurance Division of SECP is empowered to monitor and enforce the applicable laws and standards, including the accounting rules and regulations for the insurance companies.
E. 巴基斯坦国家银行
E.
State Bank of Pakistan
43. 巴基斯坦国家银行(国家银行)是巴基斯坦的中央银行。
The State Bank of Pakistan (SBP) is the central bank of Pakistan.
在1974年1月1日以前，由《1948年巴基斯坦国家银行法》所规定的体制基本保持不变。
While its constitution, as originally stated in the State Bank of Pakistan Order 1948, remained basically unchanged until 1 January 1974, when the banks were nationalized and the scope of its functions was considerably enlarged.
在此以后，随着该国银行的国有化，国家银行的职权范围也大为扩展。
The State Bank of Pakistan Act 1956, with subsequent amendments, forms the basis of its operations today.
《1956年巴基斯坦国家银行法》以及随後的修正案构成了目前国家银行运营的基础。
Currently, over 50 financial institutions are supervised by SBP.
44. 目前，巴基斯坦国家银行监督着50多家金融机构，其中包括：银行、发展金融机构以及小额信贷银行/机构。
These include banks, development finance institutions (DFIs), and microfinance banks/institutions.
在该国营业的银行包括公共部门和私营部门的银行以及外国银行的分行。
Banks operating in the country include public and private sector banks incorporated in Pakistan and branches of foreign banks.
F. 《1962年银行公司法》以及巴基斯坦国家银行 在检测和实施准则方面的作用
The Banking Companies Ordinance, 1962 and the role of SBP in the monitoring and enforcement of standards
45. 《银行公司法》授权国家银行监管和监督商业银行与金融机构，其中包括这些机构的财务报告。
The Banking Companies Ordinance empowers SBP to regulate and supervise commercial banks and financial institutions, including financial reporting by such institutions.
《银行公司法》所列的会计和审计规定是在《公司法》的基础上另加的。
The accounting and auditing requirements as outlined in the Banking Companies Ordinance are in addition to the requirements contained in the Companies Ordinance.
国家银行规定了财务报表的格式，其中包括每家银行都必须遵守的说明要求。
SBP has prescribed formats for financial statements, including disclosure requirements that each bank must follow.
由于金融机构获得豁免而不适用于IAS 39和IAS 40, 所以这些格式没有完全遵照IFRS的规定。
Due to the exemption granted to financial institutions from the applicability of IAS 39 and IAS 40, these formats deviate from full compliance with IFRS.
所有银行和发展金融机构都必须公布经过审计的年度财务报表，并提交国家银行。
All banks and DFIs must publish audited annual financial statements and file those statements with SBP.
所有银行和发展金融机构的财务报表必须交由证交会所掌握的合格审计师名单中的特许会计师公司审计。
The financial statements of all banks and DFIs are required to be audited by firms of chartered accountants, whose names are included in the panel/list of qualified auditors maintained by SBP.