英语翻译Timing.Typically boards consider any personal transactio

英语翻译
Timing.Typically boards consider any personal transaction between the company and a member of management or the board in advance of the transaction being initiated.So if the board finds a transaction inappropriate,that transaction never happens.Even an appearance of impropriety in personal transactions between an officer and employer can badly shake the trust of these parties.The best method for accomplishing this step is for the board to hear directly from the governance and investor relations officers who deal directly with shareholders.
It is interesting to note that Chesapeake’s process described in its SEC filings did not require pre-approval of related party transactions.Instead,it allowed ratification of a transaction afterwards.Unwinding a transaction is complex,and many times the damage (which might include a violation of a law or loss of shareholders’ trust) is already done.
Board Oversight and Delegations.There is nothing wrong with the board delegating the consideration of related party matters to a committee.However,even an appearance of a lack of complete objectivity on the part of those providing oversight of related party transactions can taint the whole process.As a result,the leader and all members of the committee should be independent both:
– Under the applicable regulatory standard; and
– Of any personal dealings with the company.

时机.通常,董事会认为公司管理层成员或董事会之间的任何个人交易提前交易而提出.因此,如果董事会认为交易不恰当的,该交易不会发生.不当的,甚至在官和雇主之间的个人交易的外观可以撼动严重,这些当事人的信任.为实现这一步的最好的方法是董事会直接与股东打交道谁治理和投资者关系官员直接听到.
   有趣的是,要注意的是在美国证券交易委员会提交的文件中描述切萨皮克的过程中并不需要前置审批关联交易.相反,它允许批准交易的事后.平仓交易是复杂的,并多次伤害（其中可能包括违反法律或亏损股东信任）已经完成.
   董事会监督和代表团.没有什么错与董事会委托关联方事项的审议委员会.然而,对关联交易的监督提供了部分缺乏完整的客观性,甚至外观也玷污了整个过程.因此,领导者和该委员会的所有成员应为独立于：
- 根据适用的监管标准;和
与该公司的任何个人往来 - .