China Securities Regulatory Commission, Guidelines on the Disclosure of Major Financial Information and Information on the Business Position Since the Financial Report Audit Date in Prospectuses for the Initial Public Offering of Shares and the Listing thereof of Companies
中国证券监督管理委员会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
December 31, 2013 | BY
CLP Temp &clp articles &Unaudited quarterly financial statements required to be provided in the prospectus after financial report audit date.
Issued: December 6 2013
Main contents: If the period between its financial report audit date and the date of signing of the prospectus is greater than one month, the issuer shall disclose in the prospectus significant information on its business position since the audit date. If such period is greater than four months, the issuer shall additionally provide unaudited financial statements for the quarter during the period in question and disclose in the prospectus its significant financial information since the audit date.
Related legislation: Measures for the Administration of Initial Public Offerings of Shares and the Listing Thereof, May 17 2006, CLP 2006 No.6 p.65; Tentative Measures for the Administration of Initial Public Offerings of Shares and the Listing Thereof on the Growth Enterprise Market, Mar 31 2009, CLP 2009 No.3 p.32; and Guidelines on the Disclosure of Information Relating to Profitability in Prospectuses for the Initial Public Offering of Shares and the Listing thereof of Companies, Dec 6 2013, CLP 2014 No.1 p.61
clp reference:3710/13.12.06(2) issued:2013-12-06Issued: December 6 2013
Main contents: If the period between its financial report audit date and the date of signing of the prospectus is greater than one month, the issuer shall disclose in the prospectus significant information on its business position since the audit date. If such period is greater than four months, the issuer shall additionally provide unaudited financial statements for the quarter during the period in question and disclose in the prospectus its significant financial information since the audit date.
Related legislation: Measures for the Administration of Initial Public Offerings of Shares and the Listing Thereof, May 17 2006, CLP 2006 No.6 p.65; Tentative Measures for the Administration of Initial Public Offerings of Shares and the Listing Thereof on the Growth Enterprise Market, Mar 31 2009, CLP 2009 No.3 p.32; and Guidelines on the Disclosure of Information Relating to Profitability in Prospectuses for the Initial Public Offering of Shares and the Listing thereof of Companies, Dec 6 2013, CLP 2014 No.1 p.61
clp reference:3710/13.12.06(2) issued:2013-12-06This premium content is reserved for
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