关于招股说明书对股利分配政策的披露，下列说法错误的是( )。
A．发行人应披露最近3年股利分配政策、实际股利分配情况以及发行后的股利分配政策
B．发行人应披露本次发行完成前滚存利润的分配安排和已履行的决策程序
C．若发行前的滚存利润归发行前的股东享有，应披露滚存利润的审计和实际派发情况，同时在招股说明书首页对滚存利润中由发行前股东单独享有的金额以及是否派发完毕作“重大事项提示”
D．发行人已发行境外上市外资股的，应披露股利分配的上限为按中国会计准则和制度与上市地会计准则确定的未分配利润的平均数
参考答案：D
解析： 《公开发行证券的公司信息披露内容与格式准则第1号——招股说明书》(2006年修订)第一百一十四条规定，发行人已发行境外上市外资股的，应披露股利分配的上限为按中国会计准则和制度与上市地会计准则确定的未分配利润数字中较低者。
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| "I didn't do anything!" "Say you're sorry!" "It's not my fault!" Sound familiar? If so, you are like a lot of kids who sometimes ___1__ with their friends or family members. It's not always easy to _2___ with others. Kids aren't ___3__, so they sometimes do things that get them into ___4__. Saying "I'm sorry" can help. Saying you're sorry is called apologizing. When you apologize, you're telling someone that you're sorry for the __5__ you caused. When you apologize to someone, you stop to think about the other person's __6__, and you begin to feel sorry for your ___7__. You may even feel ___8__ or ashamed if you did something that you knew was ___9__ even if what happened was an accident or you didn't do it ___10__. You would probably ___11__ feel sorry if you knew the other person's feelings were hurt. Kids might need to apologize if they did something they knew was wrong. __12_ can apologize, too-to other grown-ups or even to ___13__. After all, grown-ups also make ___14__ sometimes. By apologizing when they are wrong, grown-ups can __15__ a good example and show kids how to do the right thing and apologize when they __16__. Sometimes a heartfelt "I'm sorry" __17__ everything right away. Other times, it might take a while for a person to feel friendly after you __18__. You might need to give them _19__. Even after you say you're sorry, you might still feel ___20___ for what you said or did, but you can feel good about apologizing and about making up your mind to do better. | ||||
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