Shenzhen Stock Exchange Strengthens Gem Annual Report Disclosure Regulation
A few days ago, reporters learned from a number of GEM companies, according to the main problems of the 2009 annual report, Shenzhen Stock Exchange on GEM company The 2010 annual report disclosure made a number of special considerations to fully reflect the characteristics of the gem.
It is revealed that the Shenzhen stock exchange requires GEM companies to follow the preparation of the 2010 annual report.
Disclosure
In addition to the general provisions, we should strengthen the disclosure of core competitiveness and changes in the company's core competitiveness, R & D, growth and intangible assets in the light of the characteristics of GEM companies and investors' concerns, and fully disclose all kinds of risk factors that may adversely affect the company's future development strategies and business objectives; strengthen the disclosure of the number of executives' holdings, the duration of the ban and their reduction, and fully disclose the company's financial assets and the use of over raised funds.
A description of the growth situation must be linked to the prospectus.
If the planning items disclosed in the prospectus are extended to the reporting period, the implementation progress of the projects should be analyzed. If the progress is not consistent with the planning, the reasons for the differences should be explained in detail.
In addition, if the actual performance is more than 20% of the profit forecast disclosed in the prospectus, we also need to explain the reasons in detail.
In addition, the company should disclose all kinds of risks faced by the company according to its own characteristics and specific operational periods, and try to take quantitative measures to analyze the impact of risk factors on the current and future business performance of the company. And according to the actual situation, it has introduced or taken measures, and the measures should be specific and operational.
For the situation of executives' holdings and over raised funds which are very much concerned by the market, the exchange calls for strengthening disclosure of the number of executives and the time limit for the sale.
reduce one's shares in a listed company
The situation and the performance of the commitment to sell shares, and the detailed disclosure of the storage and usage of the raised funds in the form form, and the necessary written instructions to disclose the use plan, implementation and effect.
For the compilation of the report of the board of directors of the core analysis of the annual report, the Shenzhen stock exchange requires that the statement of management discussion and analysis should not simply repeat the contents of the financial report, but should focus on the known major and uncertain factors that may cause financial reports to show the company's future operating results and financial conditions.
While reviewing the operation of the reporting period, we should strengthen the analysis and interpretation of the financial statements disclosure information, and fully reveal the management's evaluation and analysis of the company's reporting period, not just the historical data.
In short, in accordance with the requirements of the Shenzhen Stock Exchange, the disclosure of the annual report of GEM companies in 2010 should strengthen the essence of "communication" of information disclosure, not just the formal "technical compliance".
At present, there are 173 listed companies on GEM, and as of yesterday, 5 companies have disclosed their annual reports.
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