>>>welcome 河南大学, You have logged in.
Logout History Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
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 [Revised]
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 [已被修订]
【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. 来自北大法宝  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。
Article 7 The red chip enterprises that prepare consolidated financial statements are not required to provide the financial information at the level of parent companies.   第七条 对于编制合并财务报表的红筹企业,无需提供母公司层面财务信息。
Article 8 When a red chip enterprise that prepares a financial report based on the Accounting Standards for Business Enterprises of China implements the Document No. 15, it may disclose the following specific information on a classified or summarized basis or in a simplified way based on the principle of simplicity without affecting the decision-making, judgment and use of investors:   第八条 采用中国企业会计准则编制财务报告的红筹企业,执行《15号文》时,在不影响投资者决策判断和使用的情况下,可基于简便性原则对以下特定信息予以分类汇总或简化披露:
(1) When disclosing the subsidiary information in a note to the financial report, it shall disclose information on important subsidiaries as required, and may disclose unimportant subsidiaries on a classified and summarized basis. When determining whether a subsidiary is important, it shall consider the proportion of the income, profits, assets, net assets or other financial indicators of the subsidiary in the relevant indicators in the consolidated statement, as well as the impacts of the business operations, future development strategies, and qualifications or licenses of the subsidiary, among others, on the company and other factors. (一)在财务报告附注中披露子公司信息时,需要按要求披露重要的子公司信息,对不重要的子公司可以分类汇总披露。在确定子公司是否重要时,应考虑子公司的收入、利润、资产、净资产等财务指标占合并报表相关指标的比例,以及子公司经营业务、未来发展战略、持有资质或证照等对公司的影响等因素。
The standard for the company's determination of whether a subsidiary is important shall be disclosed, and shall not be changed without approval. 公司确定子公司是否重要的标准应予披露,并且不得随意变更。
(2) When disclosing information on accounts receivable in a note to the financial report, it may disclose on a classified and summarized basis the relevant information on the top five accounts receivable in terms of ending balance collected by borrower, including the aggregate amount of ending balances and its proportion in the total amount of the ending balances of accounts receivable and the ending balance of the bad debt reserves set aside accordingly. (二)在财务报告附注中披露应收款项信息时,可以分类汇总披露按欠款方归集的期末余额前五名的应收款项相关信息,包括期末余额汇总数及占应收款项期末余额合计数的比例,以及相应计提的坏账准备期末余额。
(3) When disclosing information on projects under construction in a note to the financial report, it needs to disclose the beginning balance, increment for the current period, amount carried over to fixed assets for the current period, other decrements for the current period, and ending balance of major projects under construction, and may disclose information on minor projects under construction on the basis of classification and summarization by nature. (三)在财务报告附注中披露在建工程信息时,需要披露重要在建工程项目的期初余额、本期增加额、本期转入固定资产金额、本期其他减少金额、期末余额,对于不重要的在建工程项目,可以按性质分类汇总披露。
(4) When disclosing development expenditures in a note to the financial report, it needs to disclose the beginning balance and ending balance and the changes therein for the current period of important development expenditure items, and may disclose minor development expenditure items on a classified and summarized basis by nature. (四)在财务报告附注中披露开发支出时,需要披露重要开发支出项目的期初余额、期末余额和本期增减变动情况,对于不重要的开发支出项目可以按性质分类汇总披露。
(5) When disclosing information on government subsidies in a note to the financial report, it may disclose the relevant information on a classified and summarized basis by nature. (五)在财务报告附注中披露政府补助信息时,可以按性质分类汇总披露。
(6) Other circumstances recognized by the CSRC. (六)中国证监会认可的其他情形。
Article 9 When preparing financial reports according to equivalent accounting standards, a red chip enterprise shall provide not only the information as required by equivalent accounting standards but also the supplementary financial information to meet the needs of various entities and regulators in the securities market.   第九条 红筹企业采用等效会计准则编制财务报告时,应当在遵循等效会计准则要求提供的信息基础上,提供满足证券市场各类主体和监管需要的补充财务信息。
Supplementary financial information involves key financial indicators adjusted in accordance with the Accounting Standards for Business Enterprises of China, including but not limited to: net income, net assets, current assets and non-current assets, current liabilities, non-current liabilities, the owner's equities attributable to the parent company, revenue, operating costs, total profit, net income attributable to the parent company, and the cash flow generated from operating activities, investment activities and fund-raising activities. 补充财务信息主要包括按照中国企业会计准则调节的关键财务指标,包括但不限于:净利润、净资产、流动资产、非流动资产、流动负债、非流动负债、归属于母公司的所有者权益、营业收入、营业成本、利润总额、归属于母公司的净利润、经营和投资与筹资活动产生的现金流量。
The Shanghai Stock Exchange shall develop the disclosure guidelines for the financial indicators involved in the supplementary financial information and the adjustment information, and submit them to the CSRC for approval before issuing and implementing them. 上海证券交易所应制定补充财务信息涉及的财务指标及其调节信息的披露指引,报中国证监会同意后颁布实施。
Article 10 When preparing financial reports based on overseas accounting standards, a red chip enterprise shall provide not only the financial reports prepared according to overseas accounting standards but also the information on the difference adjustment made according to the Accounting Standards for Business Enterprises of China, including the balance sheet, income statement, cash flow statement and statement of owner's equity restated in accordance with the Accounting Standards for Business Enterprises of China.   第十条 红筹企业采用境外会计准则编制财务报告时,除提供按境外会计准则编制的财务报告外,还应提供按照中国企业会计准则调整的差异调节信息,具体包括按照中国企业会计准则重述的资产负债表、利润表、现金流量表和所有者权益变动表。
With respect to the financial statements restated in accordance with the Accounting Standards for Business Enterprises of China, there is no need to provide the notes required by the Accounting Standards for Business Enterprises of China, but it is necessary to provide the main differences with the preparation of financial statements based on overseas accounting standards and the information on how to adjust them. 对于重述的符合中国企业会计准则的财务报表,不需要提供中国企业会计准则要求的附注信息,但需要提供与按境外会计准则编制财务报表的主要差异及调节过程信息。
The Shanghai Stock Exchange shall develop the disclosure guidelines for restating major differences in financial statements and adjustment process information in accordance with the Accounting Standards for Business Enterprises of China, and submit them to the CSRC for approval before issuing and implementing them. 上海证券交易所应制定按中国企业会计准则重述财务报表主要差异及调节过程信息的披露指引,报中国证监会同意后颁布实施。
Article 11 Where red chip enterprises applying equivalent or overseas accounting standards have such practical difficulties that they fail to prepare and report supplementary financial information or difference adjustment information in accordance with these Provisions, they may apply to the Shanghai Stock Exchange for adjustment and application, but the reasons and alternative plans shall be explained.   第十一条 适用等效或境外会计准则的红筹企业按照本规定编报补充财务信息或差异调节信息,存在实际困难导致不切实可行的,可以向上海证券交易所申请调整适用,但应当说明原因和替代方案。
Article 12 When preparing financial reports based on equivalent accounting standards and overseas accounting standards, a red chip enterprise may not implement the provisions of the Document No. 15, but shall disclose non-recurring profits and losses, return on net assets, earnings per share and other relevant information in accordance with relevant requirements of the CSRC.   第十二条 红筹企业采用等效会计准则和境外会计准则编制财务报告时,可不执行《15号文》规定,但应遵照中国证监会相关要求披露非经常性损益、净资产收益率和每股收益等相关信息。
Article 13 Where the financial statements prepared by red chip enterprises need to be audited according to relevant provisions, an accounting firm qualified to engage in securities or futures-related business within China shall conduct audit according to the Auditing Standards of China and issue an audit report.   第十三条 红筹企业编制的财务报表、按有关规定需要审计的,应当由境内具有证券期货相关业务资格的会计师事务所根据中国审计准则进行审计,并出具审计报告。
An accounting firm qualified to engage in securities or futures-related business within China shall, in accordance with the Auditing Standards of China, supporting audit guidelines and regulatory provisions, report assurance of supplementary financial information provided in accordance with relevant provisions by a red chip enterprise preparing financial statements based on equivalent or overseas accounting standards or of financial statements restated according to the Accounting Standards for Business Enterprises of China, and independently issue assurance opinions. 采用等效或境外会计准则编制财务报表的红筹企业,按有关规定提供的补充财务信息或按照中国企业会计准则重述的财务报表,应当由境内具有证券期货相关业务资格的会计师事务所根据中国审计准则及配套审计指引、监管规定进行鉴证,并独立发表鉴证意见。
Article 14 For the purpose of fully protecting the lawful rights and interests of domestic investors, red chip enterprises shall disclose financial information within China under the principle of “following the higher rather than the lower standards.” The information disclosed in overseas financial reports shall also be disclosed in the financial reports on their domestic listing.   第十四条 为充分保护境内投资者合法权益,红筹企业境内财务信息披露应遵循“就高不就低”原则,对于在境外财务报告中披露的信息,在其境内上市财务报告中也应予以披露。
Article 15 When providing financial information in the interim report, a red chip enterprise preparing financial statements based on equivalent or overseas accounting standards only needs to provide net assets and net income adjusted according to the Accounting Standards for Business Enterprises of China.   第十五条 采用等效或境外会计准则编制财务报表的红筹企业,在中期报告中提供财务信息时,仅需要提供按中国企业会计准则调节的净资产和净利润。
Article 16 These Rules shall come into force on the date of issuance.   第十六条 本规定自公布之日起实施。
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese