| Preparation Rules for Information Disclosure by Companies Offering Securities to the Public No. 22–Special Provisions on the Financial Report Information of Red Chip Enterprises Covered by the Pilot Program of Innovation (for Trial Implementation) | | 公开发行证券的公司信息披露编报规则第22号——创新试点红筹企业财务报告信息特别规定 |
| (Issued by the Announcement No. 12 [2018] of the China Securities Regulatory Commission on June 6, 2018; and amended in accordance with the Decision of the China Securities Regulatory Commission to Amend Certain Securities and Futures Regulatory Documents on March 20, 2020) | | （2018年6月6日中国证券监督管理委员会公告[2018]12号发布 根据2020年3月20日中国证券监督管理委员会《关于修改部分证券期货规范性文件的决定》修正） |
| Article 1 To regulate the disclosure of financial report information by red chip enterprises covered by the pilot program of innovation on public offering of stocks or depository receipts within China (hereinafter referred to as “red chip enterprises”), support and guide the better development of red chip enterprises, and protect the lawful rights and interests of red chip enterprises and investors, these Provisions are developed in accordance with the Securities Law of the People's Republic of China, the Several Opinions on Launching the Pilot Program for Innovative Enterprises to Offer Stocks or Depository Receipts within China (hereinafter referred to as the “Several Opinions”), the Measures for the Administration of Issuance and Trading of Depository Receipts and other relevant laws and regulations. | | 第一条 为规范境内公开发行证券创新试点红筹企业（以下简称红筹企业）的财务报告信息披露行为，支持引导红筹企业更好地发展，保护红筹企业和投资者的合法权益，根据《中华人民共和国证券法》（以下简称《证券法》）、《关于开展创新企业境内发行股票或存托凭证试点的若干意见》（以下简称《若干意见》）、《存托凭证发行与交易管理办法》以及相关法律法规，制定本规定。 |
| Article 2 For the purpose of these Provisions, “red chip enterprises” means enterprises covered by the pilot program of innovation, which are registered abroad but mainly conduct business activities within China, and offer stocks or depository receipts to the public and are listed upon confirmation by the China Securities Regulatory Commission (hereinafter referred to as the “CSRC”) in accordance with the provisions of the Several Opinions. | | 第二条 条本规定所称红筹企业，是指注册地在境外但主要经营活动在境内，按照《若干意见》规定，经中国证券监督管理委员会（以下简称中国证监会）核准公开发行股票或者存托凭证并上市的创新试点企业。 |
| Article 3 The requirements of these Provisions and other relevant provisions shall apply when a red chip enterprise offering strocks or depository receipts to the public and listed on a stock exchange within China or a red chip enterprise making initial public offering of stocks or depository receipts discloses its annual financial reports or files financial reports, or discloses relevant financial information by reference to its annual financial reports as required by the relevant provisions. | | 第三条 在境内公开发行股票或存托凭证并在证券交易所上市的红筹企业披露年度财务报告、首次发行股票或存托凭证的红筹企业申报财务报告，以及按照相关规定需要参照年度财务报告披露有关财务信息时，应遵循本规定和其他相关规定的要求。 |
Article 4 The financial report information disclosed by red chip enterprises may be prepared according to the Accounting Standards for Business Enterprises of China or the accounting standards that are recognized by the Ministry of Finance and have equal force with the Accounting Standards for Business Enterprises of China, and may be prepared based on international financial reporting standards or the Generally Accepted Accounting Principles of the United States with the difference-based adjustment information adjusted according to the Accounting Standards for Business Enterprises of China provided.
．．．．．． | | 第四条 红筹企业披露的财务报告信息，可按照中国企业会计准则或经财政部认可与中国企业会计准则等效的会计准则编制，也可在按照国际财务报告准则或美国会计准则编制的同时，提供按照中国企业会计准则调整的差异调节信息。
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