| Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 19 – Correction of Financial Information and Relevant Disclosure | | 公开发行证券的公司信息披露编报规则第19号——财务信息的更正及相关披露 |
| (Issued by the Announcement No. 16 [2003] of the China Securities Regulatory Commission on December 1, 2003; revised in accordance with the Announcement No. 8 [2018] of the China Securities Regulatory Commission on April 24, 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) | | （2003年12月1日证监会计字[2003]16号发布 2018年4月24日中国证券监督管理委员会公告[2018]8号修订 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 For the purposes of regulating the disclosure of corrected financial information by companies that offer securities to the public (hereinafter referred to as “companies”), enhancing the reliability and timeliness of disclosure of financial information, and protecting the lawful rights and interests of investors, these Provisions are developed in accordance with the Company Law of the People's Republic of China, the Securities Law of the People's Republic of China, other laws and regulations and the relevant provisions of the China Securities Regulatory Commission (hereinafter referred to as the “CSRC”). | | 第一条 为规范公开发行证券的公司（以下简称“公司”）披露其更正后财务信息的行为，提高财务信息披露的可靠性和及时性，保护投资者的合法权益，根据《中华人民共和国公司法》、《中华人民共和国证券法》（以下简称“《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，制定本规定。 |
| Article 2 These Provisions shall apply to the following circumstances: | | 第二条 本规定适用于下列情形： |
| (1) The company is ordered to correct the error in the financial information of the periodical report that has been disclosed to the public. | | （一）公司已公开披露的定期报告中财务信息存在差错被责令改正； |
| (2) The board of directors has decided to correct the error in the financial information of the periodical report that has been disclosed by the company to the public. | | （二）公司已公开披露的定期报告中财务信息存在差错，经董事会决定更正的； |
| (3) Any other circumstance determined by the CSRC where the financial information in the periodical report shall be corrected. | | （三）中国证监会认定的对定期报告中的财务信息进行更正的其他情形。 |
| Article 3 Where a company falls under the circumstance prescribed in Article 2, it shall, in a separate interim report, disclose the corrected financial information and other information required by these Provisions in a timely manner. | | 第三条 公司出现第二条规定情形，应当单独以临时报告的方式及时披露更正后的财务信息及本规定所要求披露的其他信息。 |
Article 4 The format of the corrected financial information and other information shall comply with the requirements of information disclosure rules of the CSRC and the stock exchange.
．．．．．． | | 第四条 更正后财务信息及其他信息的格式应当符合中国证监会和证券交易所有关信息披露规范的要求。
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