CSRC Announcement [2008] No.43 -- Explanatory Announcement No.1 on Information Disclosure for Companies Offering Their Securities to the Public |
2009-02-16 |
Announcement of the China Securities Regulatory Commission [2008] No.43 To ensure the quality of the financial information disclod by listed companies, thecompanies that plan initial public offering and listing, and other companies publicly issuing curities, the China Securities Regulatory Commission (CSRC) has amended the "Q&A No.1 on Information Disclosure Regulations for Companies Offering Their Securities to the Public -- Extraordinary Profit and Loss" (Amendment in 2007) and renamed it as the “Explanatory Announcement No.1 on Information Disclosure for Companies Offering Their Securities to the Public”, which is hereby promulgated. Listed companies shall disclo extraordinary profit and loss in the financial report of 2008 according to the Announcement since December 1, 2008. Companies that plan listing shall implement it as of the announcement day. October 31, 2008 Explanatory Announcement on Information Disclosure for Companies Offering Their Securities to the Public No.1 -- Extraordinary Profit and Loss (2008) 1. Definition of extraordinary profit and loss Extraordinary profit and loss aris in various trading and issues that have no direct relation with the normal operations of a company, or that are related with normal operations but affect the urs of the statement to make reasonable judgment of the company’s operation performance and profitability due to the special and occasional nature of such trading and issues.popular什么意思 nominal2. Extraordinary profit and loss usually include the following items: (1) profit and loss from disposal of non-floating asts, including the offt part of the retained ast impairment provisions; (2) unauthorized examination and approval, or lack of official approval documents, or occasional tax revenue return and abatement; 杯酒人生 电影(3) governmental subsidies counted into the current profit and loss, except for the one cloly related with the normal operation of the company and gained constantly at a fixed amount or quantity according to certain standard bad on state policies; (4) capital occupation fees charged to the non-financial enterpris and counted into the current profit and loss;时间管理方法 (5) gains when the investment cost of acquiring a subsidy, an allied enterpri and a joint venture is less than the fair value of the identifiable net asts of the invested entity; (6) profit and loss from non-monetary asts exchange; (7) profit and loss from entrusting others for investment or ast management; (8) retained ast impairment provisions resulting from force majeure such as natural disasters; (9) profit and loss from debt reorganization (10) enterpris’ reorganization fees, such as staffing expens and integration fees; (11)profit and loss that exceeds the fair value in transaction with unfair price; (12) current net profit and loss of the subsidies established by merger of enterpris under unified control from the beginning of the period to the merger day; (13) profit and loss on contingency that has no relation with the normal operation of the company; soap是什么意思(14) profit or loss from change in fair value by holding tradable financial asts and liabilities, and investment income from disposal of tradable financial asts and liabilities as well as salable financial asts, excluding the effective hedging business related with the normal operations of the company; (15) switch-back of impairment provisions of accounts receivable that have undergone impairment test alone; (16) profit and loss from outward entrusted loaning;英语寓言故事带翻译 (17) profit and loss from the change of investment property’s fair value by follow-up measurement in fair value mode; (18) impact on the current profit and loss by one-off adjustment to the current profit and loss according to the requirements of the tax as well as accounting laws and rules; (19) custody fees of entrusted operation; (20) other non-operating income and expens besides the above items; and (21) other items that conform to the definition of extraordinary profit and loss. 桂纶美3. Companies shall, when compiling prospectus, periodical reports or application materials of curities issue, by referring to the definition of extraordinary profit and loss, take into full consideration the relations and sustainability of relevant profit and loss with the normal operation of the companies, so as to make reasonable judgment and full disclosure with regard to their actual conditions. 4. Companies shall add necessary notes to the content of significant extraordinary profit and loss items besides disclosing the items and amounts of extraordinary profit and loss. 5. If companies define the extraordinary profit and loss items listed herein as recurring profit and loss items bad on the “other items that conform to the definition of extraordinary profit and loss” as well as the nature and characteristics of their normal operational business, they shall make parate explanations in the notes. 6. If the profits and loss of a small number of shareholders or their income taxes are affected, the companies shall, when calculating the financial indicators related with extraordinary profit and loss, deduct relevant data. 7. Certified public accountants shall, when issuing audit or examination reports for financial reports in companies’ prospectus, periodical reports and application materials for curities issue, pay due attention to the extraordinary profit and loss items, amounts and notes, and verify the truthfulness, accuracy, completeness and reasonableness of the disclod extraordinary profit and loss as well as the explanations. carrying8. Listed companies shall disclo extraordinary profit and loss in their financial reports of 2008 according to the Announcement since December 1, 2008. Companies that plan listing shall implement it as of the announcement day. |
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