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Preparation Rules for Information Disclosure by Companies Offering Securities to the Public No. 24—Special Provisions on the Financial Report Information of Red Chip Enterprises under Innovation Pilot Program Listed on the Sci-tech Innovation Board [Effective]
公开发行证券的公司信息披露编报规则第24号——科创板创新试点红筹企业财务报告信息特别规定 [现行有效]
【法宝引证码】

Announcement of the China Securities Regulatory Commission 

中国证券监督管理委员会公告

(No. 8 [2019]) (〔2019〕8号)

The Preparation Rules for Information Disclosure by Companies Offering Securities to the Public No. 24—Special Provisions on the Financial Report Information of Red Chip Enterprises under Innovation Pilot Program Listed on the Sci-tech Innovation Board are hereby issued and shall come into force on the date of issuance. 现公布《公开发行证券的公司信息披露编报规则第24号--科创板创新试点红筹企业财务报告信息特别规定》,自公布之日起施行。
China Securities Regulatory Commission 中国证监会
March 7, 2019 2019年3月7日
Preparation Rules for Information Disclosure by Companies Offering Securities to the Public No. 24—Special Provisions on the Financial Report Information of Red Chip Enterprises under Innovation Pilot Program Listed on the Sci-tech Innovation Board 公开发行证券的公司信息披露编报规则第24号--科创板创新试点红筹企业财务报告信息特别规定
Article 1 For the purposes of regulating the financial information disclosure by the red chip enterprises under innovation pilot program that publicly offer securities and are listed on the Sci-tech Innovation Board (hereinafter referred to as the red-chip enterprises), supporting and directing red chip enterprises to achieve better development, and protecting the lawful rights and interests of 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, the Implementation Opinions on Setting up the Science and Technology Innovation Board and Launching the Pilot Program of the Registration System (hereinafter referred to as the “Implementation Opinions”) and other relevant laws and regulations.   第一条 为规范在科创板公开发行证券并上市的创新试点红筹企业(以下简称红筹企业)财务信息披露行为,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》《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》《关于在上海证券交易所设立科创板并试点注册制的实施意见》(以下简称《实施意见》)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 the red chip enterprises under innovation pilot program that, in accordance with the Several Opinions and Implementation Opinions and other provisions, publicly offer securities or depository receipts and are listed on the Sci-tech Innovation Board upon being examined by and registered with the Shanghai Stock Exchange and the China Securities Regulatory Commission (CSRC).   第二条 本规定所称红筹企业,是指按照《若干意见》和《实施意见》等规定,经上海证券交易所和中国证券监督管理委员会(以下简称中国证监会)审核并注册,在科创板公开发行股票或者存托凭证并上市的创新试点红筹企业。
Article 3 These Provisions and other relevant provisions shall apply when a red chip enterprise publicly offering stocks or depository receipts and being listed within China discloses its annual financial reports or when a red chip enterprise making an initial public offering of stocks or depository receipts declare financial reports or when it is necessary to disclose relevant financial information by reference to its annual financial reports.   第三条 在境内公开发行股票或存托凭证并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 (hereinafter referred to as equivalent accounting standards), or the information on the difference adjustment made according to the Accounting Standards for Business Enterprises of China may also be provided while the financial report information is being prepared based on the international financial reporting standards or the Generally Accepted Accounting Principles of the United States (hereinafter referred to as overseas accounting standards).   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(以下简称等效会计准则)编制,也可在按照国际财务报告准则或美国会计准则(以下简称境外会计准则)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。
Red chip enterprises shall specify the types of accounting standards they adopt when disclosing financial report information. Where a red chip enterprise prepares a financial report according to the Accounting Standards for Business Enterprises of China when applying for the public offering of stocks or depository receipts within China for the first time, the financial report shall remain unchanged after the listing within China. 红筹企业在财务报告信息披露中应明确所采用的会计准则类型。红筹企业首次申请境内公开发行股票或者存托凭证时按照中国企业会计准则编制财务报告的,境内上市后不得变更。
Article 5 Where a red chip enterprise publicly offers stocks or depository receipts within China, it shall specify in the offering and listing arrangements the accounting year or accounting period, which, once determined, shall not be changed at random. Where a Gregorian calendar year is not taken as an accounting year, sufficient reasons therefor shall be provided and disclosed.   第五条 红筹企业在境内公开发行股票或存托凭证,应在发行上市安排中明确会计年度期间,一经确定、不得随意变更。未以公历年度作为会计年度的,应提供充分理由并予以披露。
Article 6 The red chip enterprises that prepare financial reports based on the Accounting Standards for Business Enterprises of China shall comply with the Preparation Rules for Information Disclosure by Companies Offering Securities to the Public No. 15—General Provisions on Financial Reports (hereinafter referred to as the “Document No. 15”), except as otherwise provided for in these Provisions.   第六条 采用中国企业会计准则编制财务报告的红筹企业应遵循《公开发行证券的公司信息披露编报规则第15号--财务报告的一般规定》(以下简称《15号文》),本规定另有规定的除外。
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