China Securities Regulatory Commission, Guidelines on the Disclosure of Information Relating to Profitability in Prospectuses for the Initial Public Offering of Shares and the Listing thereof of Companies

中国证券监督管理委员会关于首次公开发行股票并上市公司招股说明书中与盈利能力相关的信息披露指引

December 31, 2013 | BY

CLP Temp &clp articles

IPO issuers required to provide data comparison with competitors.

Issued: December 6 2013


Main contents: An IPO issuer of shares shall disclose in its prospectus the following information that has a material impact on its net profit, including but not limited to: the issuer's operating profit, gross profit and net profit for each quarter during the reporting period, an analysis of the main sources of the issuer's net profit and details of the increase and decrease of the net profit and the reasons therefor.

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