Issued: January 15 2004
Main contents: The Questions and Answers are revised to clarify the disclosure and recognition of extraordinary gain or loss.
China Securities Regulatory Commission, Questions and Answers on the Standards for Information Disclosure by Companies that Offer Securities to the Public (No. 1): Extraordinary Gain or Loss (2004 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规范问答第1号－非常性损益(2004年修订)
Clarifies the disclosure requirement for listed companies regarding non-recurring gain or loss.
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