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Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 3—Contents and Formats of Semi-Annual Reports (2017 Revision) [Expired]
公开发行证券的公司信息披露内容与格式准则第3号——半年度报告的内容与格式(2017年修订) [失效]
【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. 18 [2017]) (〔2017〕18号)

Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 3 - Contents and Formats of Semi-Annual Reports (2017 Revision) is 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内容与格式准则第3号--半年度报告的内容与格式(2017年修订)》,自公布之日起施行。
China Securities Regulatory Commission 中国证监会
December 26, 2017 2017年12月26日
Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 3—Contents and Formats of Semi-Annual Reports (2017 Revision) 公开发行证券的公司信息披露内容与格式准则第3号--半年度报告的内容与格式(2017年修订)
Chapter I General Provisions 

第一章 总 则

Article 1 To regulate the preparation of semi-annual reports and information disclosure by listed companies, and protect the lawful rights and interests of investors, these Standards are developed in accordance with the Company Law, the Securities Law, other laws and regulations as well as the relevant provisions of the China Securities Regulatory Commission (hereinafter referred to as the “CSRC”).   第一条 为规范上市公司半年度报告的编制及信息披露行为,保护投资者合法权益,根据《公司法》《证券法》等法律、法规及中国证券监督管理委员会(以下简称中国证监会)的有关规定,制定本准则。
Article 2 Semi-annual report is a type of interim report. Joint stock limited companies that offer stocks to the public within the territory of the People's Republic of China and are listed on stock exchanges in accordance with the Company Law and the Securities Law (hereinafter referred to as the “company”) shall prepare and disclose their semi-annual reports in accordance with the requirements of these Standards.   第二条 半年度报告是中期报告的一种类型。根据《公司法》《证券法》在中华人民共和国境内公开发行股票并在证券交易所上市的股份有限公司(以下简称公司)应当按照本准则的要求编制和披露半年度报告。
Article 3 The provisions of these Standards are the minimum requirements for the disclosure of information in a company's semi-annual report. The company shall disclose all the information that may have a significant impact on investors' investment decisions, disregarding whether the requirements are clearly specified herein.   第三条 本准则的规定是对公司半年度报告信息披露的最低要求;对投资者投资决策有重大影响的信息,不论本准则是否有明确规定,公司均应当披露。
The company is encouraged to disclose information to investors, especially minority investors, in a way that is concise and easy to understand, in light of its own characteristics. However, continuity shall be maintained for the information disclosed and selective disclosure is not allowed. 鼓励公司结合自身特点,以简明易懂的方式披露对投资者特别是中小投资者决策有用的信息,但披露的信息应当保持持续性,不得选择性披露。
Article 4 In the event that certain specific requirements of these Standards are by no means applicable to a company, the company may, in light of the actual circumstances, make appropriate amendments without affecting the integrity of the disclosed information, and justify the amendments.   第四条 本准则某些具体要求对公司确实不适用的,公司可以根据实际情况在不影响披露内容完整性的前提下做出适当修改,并说明修改原因。
Article 5 In case some information specified by these Standards is by no means suitable for disclosure due to special reasons such as state secrets and business secrets, the company is not required to make the disclosure. However, the company shall, in relevant chapters and sections, give an explanation about its failure to make disclosure according to these Standards. The company shall disclose the relevant information if the disclosure is deemed necessary by the CSRC. A company shall prepare and disclose its semi-annual reports in strict accordance with the laws and regulations of the state on confidentiality, and shall not divulge any confidential information of the state.   第五条 由于国家秘密、商业秘密等特殊原因导致本准则规定的某些信息确实不便披露的,公司可以不予披露,但应当在相关章节详细说明未按本准则要求进行披露的原因。中国证监会认为需要披露的,公司应当披露。公司在编制和披露半年度报告时应当严格遵守国家有关保密的法律法规, 不得泄露国家保密信息。
Article 6 In order to avoid necessary repetition and keep the reports concise, a company may adopt interdependent quotations to conduct appropriate technical treatment of the relevant parts of the semi-annual report, provided that the integrity of the information disclosed and readability of the report is not affected.   第六条 在不影响信息披露完整性和不致引起阅读不便的前提下,公司可以采用相互引证的方法,对半年度报告相关部分进行适当的技术处理,以避免不必要的重复和保持文字简洁。
Article 7 The full text of a company's semi-annual report shall be prepared and disclosed according to the requirements of Chapter II of these Standards.   第七条 公司半年度报告的全文应当遵循本准则第二章的要求进行编制和披露。
The summary of the company's semi-annual report shall be prepared and disclosed in the format as set forth in the Annex according to the requirements of Chapter III of these Standards. 公司半年度报告摘要应当遵循本准则第三章的要求,并按照附件的格式进行编制和披露。
The reporting period of a semi-annual report lasts from the beginning of a year to the end of a half year. 半年度报告的报告期是指年初至半年度期末的期间。
Article 8 For a company listed both on domestic and overseas stock exchanges, if the requirements for the preparation and disclosure of semi-annual reports as set forth by the overseas stock exchange are different from these Standards, the company shall publicize the semi-annual report at home and abroad on the same day under the principles of more detailed contents and stricter rules.   第八条 同时在境内和境外证券市场上市的公司,如果境外证券市场对半年度报告的编制和披露要求与本准则不同,应当遵循报告内容从多不从少、报告要求从严不从宽的原则,并应当在同一日公布半年度报告。
The company that offers B-shares and their derivative securities and has been listed on the stock exchange shall also prepare foreign language versions of the semi-annual report at the same time. 发行境内上市外资股及其衍生证券并在证券交易所上市的公司,应当同时编制半年度报告的外文译本。
Article 9 The financial report in a company's semi-annual report is not required to be audited, unless otherwise prescribed by the CSRC or the stock exchange.   第九条 公司半年度报告中的财务报告可以不经审计,但中国证监会和证券交易所另有规定的除外。
Article 10 A company shall satisfy the following general requirements when preparing the semi-annual report:   第十条 公司在编制半年度报告时应当遵循如下一般要求:
(1) The numbers cited in the semi-annual report shall be in Arabic numerals and the amounts are expressed in RMB with the monetary unit of yuan, 1,000 yuan, 10,000 yuan, one million yuan or 100 million yuan, unless it is otherwise specified. (一)半年度报告中引用的数字应当采用阿拉伯数字,货币金额除特别说明外,通常指人民币金额,并以元、千元、万元、百万元或亿元为单位。
(2) The company may prepare foreign language versions of the semi-annual report in accordance with the relevant provisions or other needs, and shall, at the same time, guarantee the consistency between the Chinese and foreign language versions, and indicate in the foreign language versions that: “This report is prepared in both Chinese and English (or Japanese, French, Russian, etc.). In the case of any inconsistent understanding between the Chinese version and the foreign language version, the Chinese version shall prevail.” (二)公司可以根据有关规定或其他需求,编制半年度报告外文译本,同时应当保证中外文文本的一致性,并在外文文本上注明:“本报告分别以中、英(或日、法、俄)文编制,在对中外文文本的理解发生歧义时, 以中文文本为准。”
(3) The cover of the semi-annual report shall indicate the company's Chinese name, words of “semi-annual report,” the reporting period, and may indicate the company's foreign name, badge and logo, etc. The catalogue of the semi-annual report shall be placed at a conspicuous position. (三)半年度报告封面应当载明公司的中文名称、“半年度报告”字样、报告期间,也可以载明公司的外文名称、徽章、图案等。半年度报告的目录应当编排在显著位置。
(4) The company may, before the body of the semi-annual report, publish photos, charts, or letters to investors for the publicity of the company, but it shall not publish any congratulating, flattering or recommending words, inscriptions or photos, or any exaggerated, fraudulent, misleading, inaccurate, or non-objective words and sentences. (四)公司可以在半年度报告正文前刊载宣传本公司的照片、图表或致投资者信,但不得刊登任何祝贺性、恭维性或推荐性的词句、题字或照片,不得含有夸大、欺诈、误导或内容不准确、不客观的词句。
(5) The company may, when preparing a semi-annual report, use diagrams, histograms, pie charts and other statistical charts, and necessary photos of products, and photos about services and business activities to illustrate the text or to offer supplementary explanations so as to make the report more readable. (五)公司编制半年度报告时可以图文并茂,采用柱状图、饼状图等统计图表,以及必要的产品、服务和业务活动图片进行辅助说明,提高报告的可读性。
(6) When the company prepares a semi-annual report, it shall abide by the CSRC's provisions on the industry classification of listed companies, and may use additional data and materials on other industry classification in disclosure as a reference. (六)公司编制半年度报告应当遵循中国证监会上市公司行业分类的有关规定,公司可以增加披露所使用的其他的行业分类数据、资料作为参考。
Article 11 A company listed on the main board (including small- and medium-sized enterprises board) shall, within two months as of the end of the first half year of each accounting year, publish the full semi-annual report on the website designated by the CSRC; and at the same time, publish a summary of the semi-annual report in one newspaper designated by the CSRC, which shall not exceed 1/4 page of the newspaper in principle, or publish the summary on the website designated by the CSRC.   第十一条 主板(含中小企业板)公司应当在每个会计年度上半年度结束之日起2个月内将半年度报告全文刊登在中国证监会指定网站上;同时半年度报告摘要只需选择在一种中国证监会指定报纸上刊登,刊登篇幅原则上不超过报纸的1/4版面,也可以刊登在中国证监会指定网站上。
A company listed on ChiNext shall, within two months as of the end of the first half year of each accounting year, publish the full semi-annual report and its summary on the website designated by the CSRC; and at the same time, make an announcement in one newspaper designated by the CSRC, indicating: “The semi-annual report for Year ×××× of this company and its summary has been disclosed on the websites designated by the CSRC for the disclosure of information on × Month × Day × Year, for the reference of investors.” 创业板公司应当在每个会计年度上半年度结束之日起2个月内将半年度报告全文和摘要刊登在中国证监会指定网站上;同时只需选择在一种中国证监会指定报纸上刊登“本公司××××半年度报告及摘要已于×年×月×日在中国证监会指定的信息披露网站上披露,请投资者注意查阅”的提示性公告。
The company may publish the semi-annual report on other media no earlier than the time of disclosure on the media designated by the CSRC. 公司可以将半年度报告刊登在其他媒体上,但不得早于在中国证监会指定媒体披露的时间。
Article 12 Before the disclosure of the semi-annual report, no person with access to insider information may disclose any relevant insider information or seek improper benefits with such insider information.   第十二条 在半年度报告披露前,内幕信息知情人不得泄露内幕信息,或利用内幕信息牟取不正当利益。
Article 13 A company shall, after disclosing a semi-annual report, place the original of the semi-annual report or a photocopy with legal effect at the domicile of the company and the stock exchange for the reference of the public.   第十三条 公司应当在半年度报告披露后,将半年度报告原件或具有法律效力的复印件同时备置于公司住所、证券交易所,以供社会公众查阅。
Article 14 The board of directors, board of supervisors, directors, supervisors and senior executives of a company shall guarantee the veracity, accuracy and integrity of the content of the semi-annual report, undertake that the report contains no false records, misleading statements, or material omissions, and shall assume joint and several legal liabilities arising therefrom.   第十四条 公司董事会、监事会及董事、监事、高级管理人员应当保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
Where any director, supervisor or senior executive has any objection to or is unable to guarantee the veracity, accuracy and integrity of the content of the semi-annual report, he or she shall state the reason separately. 如有董事、监事、高级管理人员对半年度报告内容存在异议或无法保证其真实、准确、完整的,应当单独陈述理由。
Article 15 Where the information disclosure of a company in a special industry is otherwise provided for by the CSRC, the company shall abide by such provisions.   第十五条 中国证监会对特殊行业公司信息披露另有规定的,公司应当遵循其规定。
Where the company's information disclosure is otherwise provided for by the department in charge of the industry, the company shall abide by such provisions when preparing and disclosing the semi-annual report. 行业主管部门对公司另有规定的,公司在编制和披露半年度报告时应当遵循其规定。
Chapter II Body of the Semi-annual Report 

第二章 半年度报告正文

Section 1 Important Notice, Table of Contents and Definitions 

第一节 重要提示、目录和释义

Article 16 A company shall publish the following important notice on the title page of the semi-annual report: the board of directors, the board of supervisors, directors, supervisors and senior executives of the company undertake that the content of the semi-annual report is true, accurate and complete, and contains no false records, misleading statements, or major omissions, and will assume joint and several legal liabilities arising therefrom.   第十六条 公司应当在半年度报告文本扉页刊登如下重要提示:公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
The person in charge of the company, the person in charge of the accounting work and the person in charge of the accounting institution (accountant in charge) shall declare and guarantee the veracity, accuracy and integrity of the financial report in the semi-annual report. 公司负责人、主管会计工作负责人及会计机构负责人(会计主管人员)应当声明并保证半年度报告中财务报告的真实、准确、完整。
Where any director, supervisor or senior executive has any objection to, or is unable to ensure the veracity, accuracy and integrity of the content of the semi-annual report, the company shall declare that ×× is unable to guarantee the veracity, accuracy and integrity of the content of the report, explain the reason, and investors shall pay particular attention to it. At the same time, it shall list separately the names of the directors that fail to attend the meeting of the board of directors to deliberate the semi-annual report, and explain the reason for absence. 如有董事、监事、高级管理人员对半年度报告内容存在异议或无法保证其真实、准确、完整的,应当声明××无法保证本报告内容的真实、准确、完整,并说明理由,请投资者特别关注。同时,单独列示未出席董事会审议半年度报告的董事姓名及原因。
Where, after audit, a non-standard audit report has been issued on a semi-annual financial report, the company shall declare in the important notice that ×× accounting firm has provided an audit report containing clean opinions, qualified opinions, adverse opinions or a disclaimer of opinions attached by explanatory notes or other notes on the company. The company's board of directors and board of supervisors have provided a detailed description on the relevant matters, and investors shall pay special attention to this. 如半年度财务报告已经审计并被出具非标准审计报告,重要提示中应当声明××会计师事务所为本公司出具了带强调事项段或其他事项段的无保留意见、保留意见、否定意见或无法表示意见的审计报告,本公司董事会、监事会对相关事项已有详细说明,请投资者注意阅读。
Where the semi-annual report involves any future plan or any forward-looking statement, and is attached by the corresponding warning statement at the same time, the company shall declare that the plan does not constitute any material commitment of the company to investors. Investors and relevant persons shall be sufficiently mindful of risks, and understand the differences in plans, predictions and commitments. 如半年度报告涉及未来计划等前瞻性陈述,同时附有相应的警示性陈述,则应当声明该计划不构成公司对投资者的实质承诺,投资者及相关人士均应当对此保持足够的风险认识,并且应当理解计划、预测与承诺之间的差异。
Article 17 A company shall remind investors of the major risks to which investors need to pay particular attention, and recommend them of reading it.   第十七条 公司应当提示需要投资者特别关注的重大风险,并提示投资者注意阅读。
Article 18 A company shall offer a reminder on the preliminary plan for profit distribution or common reserves capitalization in the reporting period as deliberated by the board of directors.   第十八条 公司应当提示经董事会审议的报告期内的半年度利润分配预案或公积金转增股本预案。
Article 19 A company shall provide simple definitions to the terms which may be difficult to understand by investors and have specific meanings. The definitions in the semi-annual report shall be printed on the next page of the table of contents of the report.   第十九条 公司应当对可能造成投资者理解障碍以及具有特定含义的术语作出通俗易懂的解释,半年度报告的释义应当在目录次页排印。
The table of contents of the semi-annual report shall specify the title and corresponding page number of each chapter and section. 半年度报告目录应当标明各章、节的标题及其对应的页码。
Section 2 Company Profile and Financial Highlights 

第二节 公司简介和主要财务指标

Article 20 A company shall disclose the following contents:   第二十条 公司应当披露如下内容:
(1) The company's Chinese name and its short form, and its foreign name and abbreviation (if any). (一)公司的中文名称及简称,外文名称及缩写(如有)。
(2) The company's legal representative. (二)公司的法定代表人。
(3) The name, address, telephone number, fax number and e-mail address of the secretary of the company's board of directors and the company's securities affairs representative. (三)公司董事会秘书及证券事务代表的姓名、联系地址、电话、传真、电子信箱。
(4) The stock exchange where the company's stocks are listed, the ticker symbol and stock code. (四)公司股票上市交易所、股票简称和股票代码。
Where the following matters are modified in the reporting period and have been disclosed in the interim report, the company shall give a link to the website designated to disclose the relevant information and the date of disclosure: 以下事项在报告期内发生变更并已在临时报告披露的,公司应当列明披露相关信息的指定网站查询索引及日期:
(1) The company's registered address, business address, postal code, website and e-mail address. (一)公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱。
(2) The media for information disclosure as selected by the company, the website designated by the CSRC for publishing semi-annual reports, and the place to obtain the company's semi-annual report. (二)公司选定的信息披露媒体的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地。
(3) Other relevant materials. (三)其他有关资料。
Article 21 A company shall disclose in a tabular form its major accounting data and financial indicators at the end of the reporting period and at the end of the previous year (or the reporting period and the same period of the previous year) and the change thereof in terms of ratio, including but not limited to total assets, operating revenue, net profits attributable to shareholders of the listed company, net profits attributable to shareholders of the listed company after the deduction of extraordinary items, net assets attributable to shareholders of the listed company, net cash flow arising from business operations, rate of return on common shareholders' equity, and earnings per share.   第二十一条 公司应当采用数据列表方式,提供报告期末和上年末(或报告期和上年相同期间)主要会计数据和财务指标及变动比率,包括但不限于:总资产、营业收入、归属于上市公司股东的净利润、归属于上市公司股东的扣除非经常性损益的净利润、归属于上市公司股东的净资产、经营活动产生的现金流量净额、净资产收益率、每股收益。
Where there is any significant difference between the net profits and net assets attributable to shareholders of the listed company calculated based on different accounting rules, the company that has offered RMB common shares and B-shares or (and) overseas listed foreign shares at the same time shall disclose in the tabular form the differences and state the major reasons. 同时发行人民币普通股及境内上市外资股或(和)境外上市外资股的公司,若按不同会计准则计算的净利润和归属于上市公司股东的净资产存在重大差异的,应当列表披露差异情况并说明主要原因。
The company shall, when disclosing the “net profits attributable to the shareholders of the listed company after deduction of non-recurring profits and losses,” state at the same time the items and amount of non-recurring profits and losses in the reporting period. 公司在披露“归属于上市公司股东的扣除非经常性损益后的净利润”时,应当同时说明报告期内非经常性损益的项目及金额。
The aforesaid accounting data and financial indicators shall be calculated and disclosed in accordance with the Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 2 – Contents and Formats of Annual Reports, as amended 2017, (hereinafter referred to as the “Standards on Annual Reports”) and the relevant provisions of other rules on information disclosure issued by the CSRC. 上述会计数据和财务指标应当按照《公开发行证券的公司信息披露内容与格式准则第2号--年度报告的内容与格式(2017年修订)》(以下简称《年度报告准则》)以及中国证监会颁布的其他有关信息披露规范的相关规定计算和披露。
Section 3 Basic Summary of the Company 

第三节 公司业务概要

Article 22 A company shall give a brief introduction to its main business within the reporting period, main products and their purposes, operation patterns, main performance-driven factors, etc., in which major changes occurred in the reporting period.   第二十二条 公司应当简要介绍报告期内公司所从事的主要业务、主要产品及其用途、经营模式、主要的业绩驱动因素等发生的主要变化情况。
Article 23 A company shall give a brief introduction to the major changes to the main assets of the company in the reporting period, including but not limited to equity assets, fixed assets, intangible assets, construction in process, etc. If foreign assets account for a material proportion, the reason for the formation of foreign assets, the asset size, operating model, earning position, etc. shall be disclosed. If foreign assets account for a material proportion, the reason for the formation of foreign assets, the asset size, operating model, earning position, etc. shall be disclosed.   第二十三条 公司应当简要介绍报告期内公司主要资产发生的重大变化,包括但不限于股权资产、固定资产、无形资产、在建工程等。若境外资产占比较高的,应当披露境外资产的形成原因、资产规模、运营模式、收益状况等。
Article 24 A company shall disclose the major changes in the core competitiveness (including the core management team, key technicians, special equipment, patents, know-how, franchises, land use rights, inland aquaculture rights, exploration rights, mining rights, unique mode of business operation and profit model, allowing others to use all of their resource factors, or using others' resource factors as a licensee, etc.) and the impact on the company in the reporting period. If the company's core competitiveness is seriously affected due to demission of the core management team or crucial technicians, the upgrading or updating of equipment or technologies, or forfeiture of franchise right, etc., the company shall analyze the reasons in detail, and state the corresponding measures to be taken.   第二十四条 公司应当披露报告期内核心竞争力(包括核心管理团队、关键技术人员、专有设备、专利、非专利技术、特许经营权、土地使用权、水面养殖权、探矿权、采矿权、独特经营方式和盈利模式、允许他人使用自己所有的资源要素或作为被许可方使用他人资源要素等)的重要变化及对公司所产生的影响。如发生因核心管理团队或关键技术人员离职、设备或技术升级换代、特许经营权丧失等导致公司核心竞争力受到严重影响的,公司应当详细分析,并说明拟采取的相应措施。
Section 4 discussion and analysis on the Business Operation 

第四节 经营情况讨论与分析

Article 25 A company shall, in the discussion and analysis on its business operations, discuss and analyze the data in the financial reports, other necessary statistical data as well as the important matters that occurred in the reporting period or are likely to occur in the future so as to help investors understand its operating results, financial status, and future possible changes. The company may list the relevant matters in the form of year-by-year comparison, list of data or other means to enhance investors' understanding. The company shall disclose the discussion and analysis on its business operation under the principles listed in Article 26 of the Principles of Annual Reports.   第二十五条 公司经营情况讨论与分析中应当对财务报告的数据和其他必要的统计数据,以及报告期内发生和未来将要发生的重大事项,进行讨论与分析,以有助于投资者了解其经营成果、财务状况和未来可能的变化。公司可以运用逐年比较、数据列表或其他方式对相关事项进行列示,以增进投资者的理解。公司披露经营情况讨论与分析应当遵守《年度报告准则》第二十六条所列原则。
Article 26 A company shall make a retrospective analysis of its main business operations in the reporting period. Important matters shall be fully rather than selectively disclosed. The company shall disclose the matters that have produced a significant impact in the reporting period and the matters that have no impact in the reporting period but may have a significant impact in the future, etc., including but are not limited to:   第二十六条 公司应当回顾分析在报告期内的主要经营情况。对重要事项的披露应当完整全面,不能有选择地披露。公司应当披露已对报告期产生重要影响以及未对报告期产生影响但对未来具有重要影响的事项等。内容包括但不限于:
(1) Main lines of business, including (but not limited to) revenues, costs, expenses, research and development investment, cash flow, etc., with the changes to be indicated and reasons for change to be analyzed. In the case of any significant change in the company's business type, profit composition or profit sources, the company shall state the relevant information in detail. (一)主要经营业务。应当包括(但不限于)收入、成本、费用、研发投入、现金流等项目,需要提示变化并分析变化的原因。若公司业务类型、利润构成或利润来源发生重大变动,应当详细说明。
(2) If the significant change in the company's profit composition or profit sources in the reporting period arises from non-main business, including but not limited to, return on investment, profits and losses from the changes in fair value, impairment of assets, non-operating revenue and expenditure, etc., the company shall explain the amount involved, the cause of the change, and whether they are sustainable in detail. (二)若本期公司利润构成或利润来源的重大变化源自非主要经营业务,包括但不限于投资收益、公允价值变动损益、资产减值、营业外收支等,应当详细说明涉及金额、形成原因、是否具有可持续性。
(3) Assets and liabilities. If the company's assets composition (proportions of monetary funds, accounts receivable, inventories, investment real properties, long-term equity investment, fixed assets, ongoing construction projects, short-term loans, long-term loans, etc. to total assets) significantly changes on a year-on-year basis, the company shall explain the main influence factors that lead to the change. The company shall be encouraged to conduct analysis in combination with all financial indicators of the operation capacity and solvency. (三)资产及负债状况。若报告期内公司资产构成(货币资金、应收款项、存货、投资性房地产、长期股权投资、固定资产、在建工程、短期借款、长期借款等占总资产的比重)同比发生重大变动的,应当说明产生变化的主要影响因素。鼓励公司结合各项营运能力和偿债能力的财务指标进行分析。
A company shall disclose the information that major assets have been seized, detained, frozen, mortgaged or pledged, are realizable under certain conditions, are unable to be realized, or are unable to be used to repay debts until the end of the reporting period, and the circumstances and arrangements on the restriction of rights to occupy, use, obtain benefits from and dispose of the assets. Where relevant matters have been disclosed it in the interim report but there is no progress in follow-up activities, only a summary of the matters is required to be disclosed, and a link to the website on which the interim report is disclosed shall be provided. 公司应当披露截至报告期末的主要资产被查封、扣押、冻结或者被抵押、质押,必须具备一定条件才能变现、无法变现、无法用于抵偿债务的情况,以及该等资产占有、使用、受益和处分权利受到限制的情况和安排。如相关事项已在临时报告披露且无后续进展的,仅需披露该事项概述,并提供临时报告披露网站的相关查询索引。
(4) Investments. The company shall introduce the investments made in the half year and analyze the year-on-year changes in the amount of investment in the reporting period. (四)投资状况。公司应当介绍本半年度投资情况,分析报告期内公司投资额同比变化情况。
(a) For significant equity investments acquired in the reporting period, the company shall disclose the name of the invested company, the main lines of business, the investment shares and shareholding percentages, source of funds, cooperators, investment terms, categories of products, estimated income, current investment gains and losses, legal actions, etc. 1.对报告期内获取的重大的股权投资,公司应当披露被投资公司名称、主要业务、投资份额和持股比例、资金来源、合作方、投资期限、产品类型、预计收益、本期投资盈亏、是否涉诉等信息。
(b) For significant non-equity investments made in the reporting period, the company shall disclose the actual investments in the project in the half year, the actual accumulated investments, the source of funds, the project progress, and anticipated proceeds. If the proceeds have already been generated from the project, the company shall indicate the proceeds; and in the case of failure to attain the scheduled progress or the anticipated proceeds, an explanation shall be made. 2.对报告期内正在进行的重大的非股权投资,公司应当披露项目本半年度和累计实际投入情况、资金来源、项目的进度及预计收益。若项目已产生收益,应当说明收益情况;未达到计划进度和收益的,应当说明原因。
(c) The company shall disclose the initial investment costs of funds, bonds, trust products, futures, financial derivatives and other financial assets measured at arm's length and held in the reporting period, source of funds, purchase or sale and return on investment in the reporting period, changes in fair value, etc. 3.对报告期内持有的以公允价值计量的境内外股票、基金、债券、信托产品、期货、金融衍生工具等金融资产的初始投资成本、资金来源、报告期内购入或售出及投资收益情况、公允价值变动情况等进行披露。
(5) Sale of significant assets and equity. The company shall briefly analyze the impact of significant assets and sale of equity on continuity of business and stability of management. A company shall explain whether the aforesaid matters are implemented as scheduled. If these matters are implemented, the company shall explain their impact on the financial conditions and operating results, as well as the amount involved, and the proportion to total profits; in the event of failure to implement the plan as scheduled, the company shall explain the reasons and the measures which have been adopted by the company. (五)重大资产和股权出售。公司应当简要分析重大资产和股权出售事项对公司业务连续性、管理层稳定性的影响。公司应当说明上述事项是否按计划如期实施,如已实施完毕,应当说明其对财务状况和经营成果的影响,以及所涉及的金额及其占利润总额的比例;如未按计划实施,应当说明原因及公司已采取的措施。
(6) Analysis on the holding company and shareholding companies. The company shall give a detailed introduction to the main business lines, registered capital, total assets, net assets and net profits of its main subsidiaries; and the conditions on the acquisition and disposal of subsidiaries in the half year at issue, including the methods of the said acquisition and disposal as well as their impact on the company's overall production, operation and performance. If the net profits from a single subsidiary or the return on investment from a single shareholding company reach 10% or more of the company's total net profits, the company shall introduce its main operating revenue, main operating profits, and other data. If the operating performance of a single subsidiary or shareholding company fluctuates sharply and has caused a significant impact on the company's consolidated operating performance, the company shall analyze the fluctuations of performance and the causes of change. (六)主要控股参股公司分析。公司应当介绍主要子公司的主要业务、注册资本、总资产、净资产、净利润,本半年度取得和处置子公司的情况,包括取得和处置的方式及对公司整体生产经营和业绩的影响。如来源于单个子公司的净利润或单个参股公司的投资收益对公司净利润影响达到10%以上,还应当介绍该公司主营业务收入、主营业务利润等数据。若单个子公司或参股公司的经营业绩同比出现大幅波动,且对公司合并经营业绩造成重大影响的,公司应当对其业绩波动情况及其变动原因进行分析。
If no dramatic fluctuation has occurred to the operating performance of a main subsidiary or shareholding company, but significant change occurs to its asset size, composition, or other main financial indicators, and which may impact the company's future performance, the company shall analyze the change and make an explanation. 若主要子公司或参股公司的经营业绩未出现大幅波动,但其资产规模、构成或其他主要财务指标出现显著变化,并可能在将来对公司业绩造成影响,也应当对变化情况和原因予以说明。
(7) Structured entities controlled by the company. When the company has any structured entities under its control, it shall introduce the method and content of its controlling right as well as its interests and risks arising therefrom. Moreover, the company shall also introduce the relevant financing, commodities or labor services provided by the structured entities to support its own business activities. Structured entities controlled by the company are “structured entities” as specified in Accounting Standards for Business Enterprises No. 41 ——Disclosure of Interests in Other Subjects.
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 (七)公司控制的结构化主体情况。公司存在其控制下的结构化主体时,应当介绍公司对其控制权方式和控制权内容,并说明公司从中可以获取的利益和对其所承担的风险。另外,公司还应当介绍结构化主体对其提供融资、商品或劳务以支持自身主要经营活动的相关情况。公司控制的结构化主体为《企业会计准则第41号--在其他主体中权益的披露》中所规定的“结构化主体”。
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