【正文】 法律、行政法規(guī)、中國證監(jiān)會(huì)的規(guī)定，報(bào)告的內(nèi)容是否能夠真實(shí)、準(zhǔn)確、完整地反映上市公司的實(shí)際情況。董事會(huì)秘書負(fù)責(zé)辦理上市公司信息對(duì)外公布等相關(guān)事宜。第四十六條 上市公司的股東、實(shí)際控制人發(fā)生以下事件時(shí)，應(yīng)當(dāng)主動(dòng)告知上市公司董事會(huì)，并配合上市公司履行信息披露義務(wù)。第四十七條 上市公司非公開發(fā)行股票時(shí)，其控股股東、實(shí)際控制人和發(fā)行對(duì)象應(yīng)當(dāng)及時(shí)向上市公司提供相關(guān)信息，配合上市公司履行信息披露義務(wù)。第四十九條 通過接受委托或者信托等方式持有上市公司5%以上股份的股東或者實(shí)際控制人，應(yīng)當(dāng)及時(shí)將委托人情況告知上市公司，配合上市公司履行信息披露義務(wù)。第五十一條 上市公司解聘會(huì)計(jì)師事務(wù)所的，應(yīng)當(dāng)在董事會(huì)決議后及時(shí)通知會(huì)計(jì)師事務(wù)所，公司股東大會(huì)就解聘會(huì)計(jì)師事務(wù)所進(jìn)行表決時(shí)，應(yīng)當(dāng)允許會(huì)計(jì)師事務(wù)所陳述意見。第五十四條 資產(chǎn)評(píng)估機(jī)構(gòu)應(yīng)當(dāng)恪守職業(yè)道德，嚴(yán)格遵守評(píng)估準(zhǔn)則或者其他評(píng)估規(guī)范，恰當(dāng)選擇評(píng)估方法，評(píng)估中提出的假設(shè)條件應(yīng)當(dāng)符合實(shí)際情況，對(duì)評(píng)估對(duì)象所涉及交易、收入、支出、投資等業(yè)務(wù)的合法性、未來預(yù)測的可靠性取得充分證據(jù)，充分考慮未來各種可能性發(fā)生的概率及其影響，形成合理的評(píng)估結(jié)論。違反前兩款規(guī)定，給投資者造成損失的，依法承擔(dān)賠償責(zé)任。第五十八條 上市公司董事、監(jiān)事、高級(jí)管理人員應(yīng)當(dāng)對(duì)公司信息披露的真實(shí)性、準(zhǔn)確性、完整性、及時(shí)性、公平性負(fù)責(zé)，但有充分證據(jù)表明其已經(jīng)履行勤勉盡責(zé)義務(wù)的除外。第六十條 上市公司未按本辦法規(guī)定制定上市公司信息披露事務(wù)管理制度的，中國證監(jiān)會(huì)責(zé)令改正。第六十三條 上市公司通過隱瞞關(guān)聯(lián)關(guān)系或者采取其他手段，規(guī)避信息披露、報(bào)告義務(wù)的，中國證監(jiān)會(huì)按照《證券法》第一百九十三條處罰。第六十七條 任何機(jī)構(gòu)和個(gè)人編制、傳播虛假信息擾亂證券市場；媒體傳播上市公司信息不真實(shí)、不客觀的，中國證監(jiān)會(huì)按照《證券法》第二百零六條處罰。第七十條 違反本辦法，涉嫌犯罪的，依法移送司法機(jī)關(guān)，追究刑事責(zé)任。關(guān)聯(lián)人包括關(guān)聯(lián)法人和關(guān)聯(lián)自然人。第七十二條 本辦法自公布之日起施行。and the duty to make interim reports may not be substituted with a regular 7 Information disclosure obligors shall submit the draft public announcement and the relevant documents for inspection to the securities regulatory bureau at the place of registration of the listed pany, and make copies of the same available at the pany address for inspection by members of the 8 Information disclosure documents shall be written in an information disclosure document is also written in a foreign text, the information disclosure obligor shall ensure the consistency of the contents in both any inconsistency arises between the two versions, the text shall 9 The CSRC shall supervise and inspect information disclosure documents, public announcements and the management of information disclosure matters pursuant to law。and a revised prospectus or a corresponding supplementary public announcement must be made upon the consent of the 15 Where an application is for a listing of securities, a listing announcement shall be formulated pursuant to the provisions of the stock exchange and a public announcement must be made upon examination and approval by the stock directors, supervisors and senior management personnel of the issuer shall sign and endorse the listing announcement and ensure the veracity, accuracy and pleteness of the information disclosed listing announcement shall have the pany seal of the issuer 16 Where a prospectus or listing announcement quotes the expert opinion or report of the sponsor or a securities services organisation, the relevant contents must be consistent with the contents of the document issued by the sponsor or securities services organisation。s third and ninth time of publication of the first quarterly report shall not be earlier than the time of publication of the annual report for the preceding 21 An annual report shall contain the following contents:（1）basic information of the pany。and information on the shareholding held by the ten largest shareholders of the pany。（7）the discussions and analyses of the management。（2）key accounting data and financial indices。and the changes to the controlling shareholders and actual controlling parties of the pany。and（7）any other matter stipulated by the 23 A quarterly report shall contain the following contents:（1）basic information of the pany。s securities and derivatives transactions exist, the listed pany must timely disclose the relevant financial data for the current reporting 27 Where a qualified audit report is issued in respect of the financial accounting report in a regular report, the board of directors of the pany shall provide a special explanation on the matters to which the audit opinion a qualified audit report is issued in respect of the financial accounting report in a regular report and the stock exchange believes an illegality exists, the stock exchange shall request the CSRC to open a case file for 28 Where a listed pany fails to publish an annual report or a halfyearly report within the stipulated period, the CSRC shall immediately open a case file and conduct investigation, and the stock exchange shall handle the case pursuant to the listing rules for 29 The templates and preparation rules for annual reports, halfyearly reports and quarterly reports shall be formulated by the CSRC 4INTERIM REPORTSArticle 30 Where the occurrence of a significant event is likely to have a relatively large effect on the trading prices of a pany39。（3）a major contract concluded by the pany that may significantly affect the assets, liabilities, rights and interests and business results of the pany。（7）a change in the directors, onethird or more of the supervisors or managers。s shares, the pany39。（10）a revocation or invalidity declaration pursuant to law of a resolution passed by the board of directors or a general meeting for a major pany matter in litigation or arbitration。（12）newly promulgated laws, rules, regulations or industry policies that may significantly affect the pany。s shares have been pledged, frozen, put into judicial auction or receivership, placed under a trust, or the voting rights of such shares have been restricted pursuant to law。（18）a receipt of largesum government subsidies that may yield extra gains, and which, significantly affects the assets, liabilities, rights and interests or business result of the pany。（2）when the relevant parties conclude a letter of intent or agreement in respect of the significant event。s securities and derivatives substantially, the development or change and the likely effect must be disclosed 33 Where a significant event as mentioned under Article 30, occurring to a subsidiary controlled by a listed pany, may substantially affect the trading prices of the listed pany39。（2）the procedures for the transmission, review and disclosure of information that has yet to be made public。（6）the measures for maintaining the confidential undisclosed information, and the scope and duties of confidence of insiders with confidential information。（9）the system of archiving documents and materials relevant to information disclo