China Securities Regulatory Commission, Compilation Rules for Information Disclosures by Companies That Offer Securities to the Public (No. 13): Contents and Format of Quarterly Reports Special Provisions (Revised in 2003)
中国证券监督管理委员会公开发行证券的公司信息披露编报规则第13号–季度报告内容与格式特别规定(2003修订)
May 02, 2003 | BY
clpstaff &clp articles &Issued: March 26 2003Effective: as of date of issueInterpreting authority: China Securities Regulatory CommissionMain contents: The revised Provisions…
Issued: March 26 2003
Effective: as of date of issue
Interpreting authority: China Securities Regulatory Commission
Main contents: The revised Provisions are divided into general provisions, main contents, annexes and supplementary provisions. The main contents are further divided into important notices, basic condition of the company, and discussion and analysis from the management. The revised Provisions require the main contents be published on designated newspapers while the main contents together with the annexes on designated websites (Article 3). The main contents shall disclose the profit statement while the annexes shall disclose the balance sheet, profit statement and cash flow statement.
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
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