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Are all listed companies required to disclose performance reports?
No, generally all losses in the current year should be disclosed, as well as those whose performance changes by more than 50%.

According to the Measures for the Administration of Information Disclosure of Listed Companies:

Article 46 When the shareholders and actual controllers of a listed company have the following events, they shall take the initiative to inform the board of directors of the listed company and cooperate with the listed company to fulfill the obligation of information disclosure.

(1) The shareholder or actual controller who holds more than 5% of the company's shares has significant changes in the shareholding or control of the company;

(2) The court ruled that the controlling shareholder is prohibited from transferring the shares held by it, and more than 5% of the shares of the company held by any shareholder are pledged, frozen, judicially auctioned, entrusted or their voting rights are restricted according to law;

(3) It intends to carry out major asset or business restructuring of the listed company.

(4) Other circumstances stipulated by the China Securities Regulatory Commission.

Before the information that should be disclosed according to law is disclosed, the relevant information has been disseminated in the media or there are abnormal transactions in the company's securities and their derivatives. Shareholders or actual controllers shall make a written report to the listed company in a timely and accurate manner, and cooperate with the listed company to make a timely and accurate announcement.

Shareholders and actual controllers of listed companies shall not abuse their rights and dominant position, and shall not require listed companies to provide them with inside information.

Extended data:

According to the Measures for the Administration of Information Disclosure of Listed Companies:

Article 19 The periodic reports to be disclosed by listed companies include annual reports, interim reports and quarterly reports. All information that has a significant impact on investors' investment decisions should be disclosed.

The financial accounting report in the annual report shall be audited by an accounting firm with securities and futures related business qualifications.

Article 20 The annual report shall be completed and disclosed within 4 months after the end of each fiscal year, the interim report shall be completed and disclosed within 2 months after the end of the first half of each fiscal year, and the quarterly report shall be completed and disclosed within 65,438+0 months after the end of the third and ninth months of each fiscal year.

The disclosure time of the quarterly report of the first quarter shall not be earlier than the disclosure time of the annual report of the previous year.

Article 21 The annual report shall record the following contents:

(1) Basic information of the company;

(2) Main accounting data and financial indicators;

(3) The issuance and changes of the company's stocks and bonds, the total amount of stocks and bonds and the total number of shareholders at the end of the reporting period, and the shareholding of the top 65,438+00 shareholders of the company;

(4) Information on shareholders, controlling shareholders and actual controllers holding more than 5% of the shares;

(5) The positions of directors, supervisors and senior managers, changes in shareholding and annual salary;

(6) Report of the board of directors.

(7) Management discussion and analysis;

(8) Major events during the reporting period and their impact on the company;

(nine) the full text of the financial accounting report and audit report;

(ten) other matters stipulated by the China Securities Regulatory Commission.

Article 22 An interim report shall record the following contents:

(1) Basic information of the company;

(2) Main accounting data and financial indicators;

(3) The issuance and changes of the company's stocks and bonds, the total number of shareholders, the shareholding of the company's top 10 shareholders, and the changes of controlling shareholders and actual controllers;

(4) Management discussion and analysis;

(five) major litigation, arbitration and other major events during the reporting period and their impact on the company;

(6) Financial and accounting reports.

(seven) other matters stipulated by the China Securities Regulatory Commission.

Twenty-third quarterly reports shall record the following contents:

(1) Basic information of the company;

(2) Main accounting data and financial indicators;

(3) Other matters stipulated by the China Securities Regulatory Commission.

Baidu Encyclopedia-Measures for the Administration of Information Disclosure of Listed Companies