>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Notice by the Shanghai Stock Exchange of Matters Concerning the Disclosure of Financial Information on Issuers in the STAR Market [Effective]
上海证券交易所关于科创板发行人财务信息披露有关事项的通知 [现行有效]
【法宝引证码】

Notice by the Shanghai Stock Exchange of Matters Concerning the Disclosure of Financial Information on Issuers in the STAR Market 

上海证券交易所关于科创板发行人财务信息披露有关事项的通知

(No. 78 [2019] of the Shanghai Stock Exchange) (上证发〔2019〕78号)

All market participants: 各市场参与人:
For the purposes of regulating the disclosure of financial information on issuers in the STAR Market and improving the quality of information disclosure, in consideration of the problems discovered in the process of issuance and listing examination, the Shanghai Stock Exchange ("SSE") hereby notifies you of the relevant matters as follows: 为规范科创板发行人财务信息披露,提高信息披露质量,结合发行上市审核中发现的问题,上海证券交易所(以下简称本所)现就相关事项通知如下:
I. Main financial information and operating conditions after the end day of the period covered by audit   一、关于审计截至日后主要财务信息及经营状况
If the period between the end date of the issuer's audited financial report and the signing date of the prospectus exceeds four months, the issuer shall, by reference to the provisions of the Guidelines for the Disclosure of Main Financial Information and Operating Conditions after the End Date of the Audited Financial Report in the Prospectus of a Company Undertaking an Initial Public Offering and Listing, provide the reviewed financial statements for the interim quarter, and disclose its main financial information after the aforesaid end date in the prospectus; in the meantime, the issuer shall additionally disclose its performance forecasts for the next reporting period in the "Important Information" of the prospectus, mainly including its revenue from the beginning of the year to the end of the next reporting period, estimated net profit before and after non-recurring gains and losses, and trends and reasons for the corresponding comparative period. If such financial information shows relatively significant changes as compared with that as of the end date of the audited financial report or for the prior year period, the changes, reasons for changes, and their possible effects shall be disclosed.
......
 发行人财务报告审计截止日至招股说明书签署日之间超过4个月的,应当参照《关于首次公开发行股票并上市公司招股说明书财务报告审计截止日后主要财务信息及经营状况信息披露指引》规定,提供经审阅的期间季度的财务报表,并在招股说明书中披露审计截止日后的主要财务信息;同时,发行人应当在招股说明书“重大事项提示”中补充披露下一报告期业绩预告信息,主要包括年初至下一报告期末营业收入、扣除非经常损益前后净利润的预计情况、同比变化趋势及原因等。若前述财务信息与财务报告审计截止日或上年同期相比发生较大变化的,应当披露变化情况、变化原因及由此可能产生的影响。
......

Dear visitor, you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases. If you are not a subscriber, you can pay for a document through Online Pay and read it immediately after payment.
An entity user can apply for a trial account or contact us for your purchase.
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com

 
您好:您现在要进入的是北大法律英文网会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容;
单位用户可申请试用或者来电咨询购买。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail:database@chinalawinfo.com
     
     
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