Legal basis: 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.
Twenty-fifth listed companies are expected to lose money or major changes in operating performance, it should make a timely performance forecast.