【文章內(nèi)容簡介】 cceptance of the application documents by the CSRC but prior examination by the offering review mittee, disclose a draft declaration of the prospectus on the CSRC website in draft declaration of the prospectus disclosed in advance is not a formal document for issuance of shares by the issuer and shall not include any pricing information。and the issuer shall not issue shares based on the draft declaration of the 14 Where an important matter occurs during the period after the CSRC approves the issuance of securities application but before issuance is plete, the issuer shall submit a written explanation to the CSRC。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。and the issuer shall ensure that the quoted opinion of the sponsor or securities services organisation is not 17 The provisions of Article 11 to Article 16 on prospectuses shall apply to listing memorandums for corporate 18 A listed pany shall, upon making a private issuance of new shares, disclose a report on the circumstances of issuance pursuant to 3REGULAR REPORTSArticle 19 Regular reports to be published by a listed pany shall include annual reports, halfyearly reports and quarterly information which may significantly affect the investment decision of an investor must be disclosed financial accounting report in the annual report must be audited by an accounting firm qualified to audit securities and futures business 20 The annual report must be prepared and published within four months after the end of each accounting year。the halfyearly report must be prepared and published within two months after the end of the first half of each accounting year。and the quarterly report shall be prepared and published within one month after the end of each accounting year39。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。（2）key accounting data and financial indices。（3）information on shares and bonds issued by the pany and the changes thereto。the total number of shares and bonds and shareholders at the end of the reporting period。and information on the shareholding held by the ten largest shareholders of the pany。（4）information on shareholders holding 5% or more of the shares, controlling shareholders and actual controlling parties。（5）information on the appointment of directors, supervisors and senior management personnel, their changes in shareholding and their annual remuneration。（6）the board of directors report。（7）the discussions and analyses of the management。（8）significant events that occurred during the reporting period and their effect on the pany。（9）the financial accounting report and audit report in full text。and（10）any other matter stipulated by the 22 A halfyearly report shall contain the following contents:（1）basic information of the pany。（2）key accounting data and financial indices。（3）information on shares and bonds issued by the pany and the changes thereto。the total number of shareholders。the information on the shareholding held by the ten largest shareholders of the pany。and the changes to the controlling shareholders and actual controlling parties of the pany。（4）the discussions and analyses of the management。（5）the major matters in litigation or arbitration and other significant events that occurred during the reporting period and their effect on the pany。（6）the financial accounting report。and（7）any other matter stipulated by the 23 A quarterly report shall contain the following contents:（1）basic information of the pany。（2）key accounting data and financial indices。and（3）any other matter stipulated by the 24 The directors and senior management personnel of a pany shall sign and endorse regular reports。and the board of supervisors shall issue a written review opinion that sets out whether the preparation and review procedures of the board of directors ply with the laws and regulations and the provisions of the CSRC and whether the contents of the report are a true, accurate and plete reflection of the actual status of the listed the directors, supervisors and senior management personnel are unable to ensure the veracity, accuracy and pleteness of a regular report or differing views are held, their reasons and opinions shall be stated and 25 Where a listed pany foresees a loss or any major change to its operating results, a timely business result forecast must be 26 Where business results are leaked before disclosure in the regular report or where rumours on business results and unusual fluctuations in the pany39。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