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Decision of the China Securities Regulatory Commission to Amend the Measures for the Administration of the Registration of Initial Public Offerings of Stocks on the STAR Market (for Trial Implementation) (2020) [Expired]
中国证券监督管理委员会关于修改《科创板首次公开发行股票注册管理办法(试行)》的决定(2020) [失效]
【法宝引证码】

 

Order of the China Securities Regulatory Commission 

中国证券监督管理委员会令

(No. 174) (第174号)

The Decision to Amend the Measures for the Administration of the Registration of Initial Public Offerings of Stocks on the STAR Market (for Trial Implementation), as deliberated and adopted at the 6th Executive Meeting of the China Securities Regulatory Commission on July 7, 2020, is hereby issued, and shall come into force on the date of issuance. 《关于修改<科创板首次公开发行股票注册管理办法(试行)>的决定》已经2020年7月7日中国证券监督管理委员会2020年第6次委务会议审议通过,现予公布,自公布之日起施行。
Chairman Yi Huiman 主席 易会满
July 10, 2020 2020年7月10日

Decision to Amend the Measures for the Administration of the Registration of Initial Public Offerings of Stocks on the STAR Market (for Trial Implementation)

 关于修改《科创板首次公开发行股票注册管理办法(试行)》的决定

Paragraph 2 of Article 43 is amended to read: “The audited financial statements cited in a prospectus should be valid within six months after the deadline of the most recent period; and the period of validity may be extended upon the issuer's application under special circumstances, but the extension should not exceed three months. The ending date of financial statements should be the end of a year, the end of half a year, or the end of a quarter.”
 第四十三条第二款修改为:“招股说明书引用经审计的财务报表在其最近一期截止日后6个月内有效,特殊情况下发行人可申请适当延长,但至多不超过3个月。财务报表应当以年度末、半年度末或者季度末为截止日。”
This Decision shall come into force on July 10, 2020. 本决定自2020年7月10日起施行。
The Measures for the Administration of the Registration of Initial Public Offerings of Stocks on the STAR Market (for Trial Implementation), as amended in accordance with this Decision, shall be reissued. 科创板首次公开发行股票注册管理办法(试行)》根据本决定作相应修改,重新公布。
 关于修改《科创板首次公开发行股票注册管理办法(试行)》的立法说明
 为解决现行财务报表有效期规定带来的审核过程中财务报表集中过期,依法中止审核或者注册后,企业又集中补充材料提交恢复申请,影响发行审核工作连续性的问题,证监会对《科创板首次公开发行股票注册管理办法(试行)》(以下简称《科创板首发办法》)进行了修改。现将有关修改情况说明如下:
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