The periodic reports that a listed company should disclose include annual reports and interim reports. The content of the periodic report shall be deliberated and approved by the board of directors of the listed company, and the periodic report shall not be disclosed without the deliberation and approval of the board of directors.
What is an interim report of a listed company?
The interim report of a listed company is a legal announcement that the listed company should disclose regularly every year, and is an important document reflecting the company's operating and financial conditions in the first half of the year.
When should the interim report of a listed company be released?
The interim report of a listed company should be prepared and disclosed within two months from the date of the end of the first half of each fiscal year.
What should be recorded in the interim report of a listed company?
(1) The basic situation of the company;
(2) main accounting data and financial indicators;
(3) The issuance and change of the company's stocks and bonds, the total number of shareholders, the shareholding of the top ten shareholders of the company, and the changes in the controlling shareholders and actual controllers;
(4) Management discussion and analysis;
(5) Major events such as major litigation and arbitration during the reporting period and the impact of the company;
(6) Financial accounting reports;
(7) Other matters prescribed by the CSRC.
Under the guidance of the Beijing Supervision Bureau of the China Securities Regulatory Commission, the Beijing Fund Town Investor Education Base focuses on reading the regular reports and prospectuses of listed companies, produces a series of investment education works on "Reading Listed Companies' Reports", popularizes the knowledge of information disclosure of listed companies, guides investors to objectively analyze the business capabilities of enterprises through the information disclosure documents of listed companies, identify investment risks, understand the fundamental situation and development prospects of enterprises, independently judge the investment value of enterprises, and promote the majority of small and medium-sized investors to establish rational investment and value investment. The investment concept of long-term investment helps to build a good market ecology.
It will continue to be rolled out
"Reading Listed Company Reports" series of works
Stay tuned