China Securities Regulatory Commission, Guidelines on Contents and Formats for Information Disclosure by Companies that Offer Securities to the Public No.2: Contents and Format of Annual Reports (2012 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 (2012年修订)

November 12, 2012 | BY

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Disclosure in annual reports simplified.

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Promulgated: September 19 2012

Effective: January 1 2013

Main contents: The key changes in the revised Guidelines include the following:

i. Significant reduction in the length of the abstract of an annual report. The abstract of an annual report is only required to cover the main financial data and changes in shareholders, management discussion and analysis, and significant matters within the reporting period.

ii. Simplification of the contents required for full disclosure in