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Notice by the Shanghai Stock Exchange of Matters Relating to Disclosure of Financial Information by STAR Market Issuers [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 Relating to Disclosure of Financial Information by STAR Market Issuers 


(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 by STAR Market issuers and improving the quality of information disclosure, in light of the problems discovered in the issuance and listing examination, the Shanghai Stock Exchange (hereinafter referred to as the "Exchange") hereby announces 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 condition after the audit deadline   一、关于审计截至日后主要财务信息及经营状况
If the time lapse between the audit deadline of the financial report and the signing date of the prospectus is more than four months, the issuer shall, by reference to the provisions of the Guidelines for the Disclosure of Main Financial Information and Operating Condition after the Audit Deadline of Financial Reports in the Prospectus of a Company for Initial Public Offering and Listing, provide reviewed quarterly financial statements for the period and disclose main financial information after the audit deadline in the prospectus; and the issuer shall additionally disclose performance forecasts for the next reporting period in the "Important" of the prospectus, mainly including 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 year-on-year trends and reasons. If such financial information undergoes relatively significant changes compared with that for the audit deadline of the financial report or for the same period of the previous year, the changes, reasons for the changes and possible effects resulting therefrom 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。
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