China Securities Regulatory Commission, Contents and Formats for Companies in Information Disclosure Guidelines (No. 3): Contents and Format of Interim Reports

Issued: June 22 2002
Applicability: The Guidelines are applicable to companies that issue shares to the public and are listed on a stock exchange in the PRC (Article 1).

Main contents: A company is required to compile an interim report within two months after the end of the first half of each accounting year (Article 11). The financial reports contained in an interim report need not be audited unless otherwise required by the China Securities Regulatory Commission and the stock exchange (Article 7). If the company issues foreign investment shares and derivatives thereof that are listed in China, it shall also provide a foreign translation of the interim report (Article 15). In the case of a company that is listed both onshore and offshore, if the requirements of the offshore regulatory authority are different from those set out in the Guidelines, the company shall comply with the more rigorous ones and its interim report shall be published at the same time inside and outside China (Article 6). The required contents and format of an interim report and its summary are set out in the Guidelines in detail (Parts Two and Three). The required supporting documents are also listed (Part Four).
Related legislation: PRC Company Law (Amended), Oct 27 2005, CLP 2005 No.10 p21 and PRC Securities Law (Amended), Oct 27 2005, CLP 2006 No.1 p31
Repealed legislation: China Securities Regulatory Commission, Contents and Formats for Companies in Information Disclosure Guidelines (No. 3): Contents and Format of Interim Reports (2000 Amended Text), 2000