China Securities Regulatory Commission, Guidelines for Contents and Formats for Information Disclosures by Companies that Offer Securities to the Public (No.2): Contents and Format of Annual Reports (2007 Revision)
中国证券监督管理委员会公开发行证券的公司信息披露内容与格式准则第2号—年度报告的内容与格式 (2007年修订)
Cross-shareholdings required to be disclosed in annual reports.
Issue: February 2008
CLP Reference: 3700/07.12.17
Promulgated: 17 December 2007
Effective: 17 December 2007
Keywords (click to search):
annual reports
locked-up shares
de facto controller
equity in financial enterprises
cross-shareholding
Issued: December 17 2007
Effective: as of date of issuance
Main Contents: According to Article 23 of the Guidelines, companies limited by shares that publicly issue shares and that are listed on stock exchanges in the PRC in accordance with the Company Law and Securities Law (Companies) are now required to disclose a table on changes to locked-up shares. Locked-up shares refer to locked-up shares under the reform regarding the separation of equity ownership and trading rights, locked-up shares issued in an offering, and...
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