China Securities Regulatory Commission, Guidelines for Contents and Formats for Information Disclosure by Companies That Offer Securities to the Public (No.38): Contents and Format of Corporate Bond Annual Reports

中国证券监督管理委员会公开发行证券的公司信息披露内容与格式准则第38号——公司债券年度报告的内容与格式

February 01, 2016 | BY

Susan Mok

CSRC requires information disclosure from bond issuers.

Clp Reference: 2330/16.01.17

Promulgated: January 17 2016

Effective: as of date of promulgation

 

Main contents: The Guidelines consist of 4 parts and 51 articles.

Part One, General Provisions, specifies the basis for the formulation of the Guidelines, their scope of application and the general requirements in respect of the preparation and disclosure of the annual reports.

Part Two, Main Text of the Annual Report, specifies the core contents of, and requirements in respect of, the annual reports, including brief descriptions of the company and the relevant intermediary firms, matters relating to the corporate bonds, details of finances and assets, details of business and corporate governance, material matters, financial reports, list of documents available for reference, etc.

Part Three, Annual Report Abstract, specifies the contents and format of the annual report abstract.

Part Four, Supplementary Provisions, explains certain concepts.

| clp reference:2330/16.01.17(1)

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