【正文】 se regular reports。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。and state the cause, the current status and the likely effect of the significant event referred in the preceding paragraph shall include:（1）a significant change in the business direction and scope of business of the pany。（3）a major contract concluded by the pany that may significantly affect the assets, liabilities, rights and interests and business results of the pany。（5）a heavy financial deficit or loss suffered by the pany。（7）a change in the directors, onethird or more of the supervisors or managers。 inability to perform their duties。s shares, the pany39。（9）a capital reduction, merger, division, dissolution or bankruptcy application decision of the pany。（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。or an investigation of any of the pany39。（12）newly promulgated laws, rules, regulations or industry policies that may significantly affect the pany。（14）a ruling by the court on the prohibition of transfer of shares held by a controlling shareholder。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。（16）a suspension of the main or entire business operations。（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。（20）a correction ordered by the relevant authorities or decided by the board of directors, for errors or false information disclosed or a failure to disclose in a previous period。（2）when the relevant parties conclude a letter of intent or agreement in respect of the significant event。（2）the significant event has been divulged or a rumour thereto surfaces in the market。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。s securities and derivatives, the listed pany shall have a duty to disclose the 34 Where any acquisition, merger, division, issuance of shares, share buyback or other conduct involving a listed pany may result in a significant change to the total share capital, shareholders or de facto controllers of the listed pany, the information disclosure obligors shall perform reporting and announcement obligations and disclose the changes in rights and interests pursuant to 35 A listed pany shall monitor any unusual trading activity in the securities and derivatives of the pany and media reports on the any unusual securities and derivatives trading activity or media news may significantly affect trading of the pany39。（2）the procedures for the transmission, review and disclosure of information that has yet to be made public。（4）the reporting, review and disclosure duties of the directors, board of directors, supervisors, board of supervisors and senior management personnel。（6）the measures for maintaining the confidential undisclosed information, and the scope and duties of confidence of insiders with confidential information。（8）the procedures for the application, examination and release of information to external parties。（9）the system of archiving documents and materials relevant to information disclosure。and（11）the system of accounting for information disclosure failures pursuant to the provisions and the actions to be taken against personnel who violate the listed pany39。the secretary to the board of directors shall be responsible for delivering the drafts to the directors for review。the board of supervisors shall be responsible for reviewing regular reports prepared by the board of directors。upon receipt of the report, the chairman shall brief the board of directors immediately and urge the secretary to the board of directors to organise disclosure of the interim 41 A listed pany may municate its business result, financial status or any other matter with any organisation or individual through, a results presentation, analysts39。s business operation results and financial status, the significant events that have occurred or may occur and their effects, and actively investigate and obtain information required for decision 43 Supervisors shall supervise the duties of information disclosure performed by directors and senior management personnel of the pany。s business operations or finances, any development or change in a disclosed matter, and other relevant information to the board of 45 The secretary to the board of directors shall be responsible for the organisation and coordination of a pa