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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]

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


(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.

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