Issued: December 1 2003
Interpreting authority: China Securities Regulatory Commission
Applicability: The Rules apply to circumstances in which a company's disclosed periodic reports of previous periods contain errors and it is ordered to correct; when a company's disclosed periodic reports contain errors and the board of directors decide to correct them; or other circumstances determined by the China Securities Regulatory Commission (CSRC) (Article 2).
China Securities Regulatory Commission, Compilation Rules for Information Disclosure by Companies That Offer Securities to the Public (No. 13): Correction and Relevant Disclosure of Financial Information
中国证券监督管理委员会公开发行证券的公司信息披露编报规则第19号–财务信息的更正及相关披露
Issued: December 1 2003Interpreting authority: China Securities Regulatory CommissionApplicability: The Rules apply to circumstances in which a company's…
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