Rules for the Information Disclosure and Compilation of Companies Publicly Issuing Securities No.13 - Special Provisions on Contents and Formats of Quarterly Report (Revised in 2014)
Rules for the Information Disclosure and Compilation of Companies Publicly Issuing Securities No.13 - Special Provisions on Contents and Formats of Quarterly Report (Revised in 2014)
Rules for the Information Disclosure and Compilation of Companies Publicly Issuing Securities No.13 - Special Provisions on Contents and Formats of Quarterly Report (Revised in 2014)
Announcement of the China Securities Regulatory Commission [2014] No.23
May 28, 2014
The Rules for the Information Disclosure and Compilation of Companies Publicly Issuing Securities No.13 - Special Provisions on Contents and Formats of Quarterly Report (Revised in 2014) are hereby announced for implementation as of the date of promulgation.
Chapter I General Provisions
Article 1 In order to regulate the preparation of quarterly reports and information disclosure of listed companies and protect the lawful rights and interests of investors, the Rules for the Information Disclosure and Compilation of Companies Publicly Issuing Securities No.13 - Special Provisions on Contents and Formats of Quarterly Report (Revised in 2014) (hereinafter referred to as the "Rules") are formulated in accordance with the Company Law of the People's Republic of China (hereinafter referred to as the "Company Law"), the Securities Law of the People's Republic of China (hereinafter referred to as the "Securities Law"), other laws and regulations as well as the relevant provisions of the China Securities Regulatory Commission (hereinafter referred to as the "CSRC").
Article 2 A joint stock company that publicly offers securities within the territory of the People's Republic of China and is listed on the main board (inclusive of the Small and Medium Enterprise Board) of a stock exchange in accordance with the Company Law and the Securities Law (hereinafter referred to as the "Company") shall prepare and disclose quarterly reports in accordance with the provisions of the Rules.
Article 3 Within one month upon the end of the first three months and nine months of a fiscal year, the Company shall publish the text of the quarterly reports on at least one of the newspapers designated by the CSRC and publish the full text of the quarterly reports (including text thereof and any appendix thereto) on a website designated by the CSRC.
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