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Contents and format of information disclosure of securities investment funds Contents and format of the fourth quarterly report
catalogue
Chapter I General Principles
Chapter II Text of Quarterly Report
Section 1 Important Tips
Section II Overview of Fund Products
Section III Main Financial Indicators and Fund Net Value Performance
Section 4 Manager's Report
Section 5 Portfolio Report
Section VI Changes in Share of Open-end Funds
Section 7 Directory of Reference Documents
Chapter III Supplementary Provisions
Chapter I General Principles
Article 1 In order to standardize the preparation and disclosure of quarterly reports of securities investment funds (hereinafter referred to as funds) and protect the legitimate rights and interests of fund share holders, these Standards are formulated in accordance with the Securities Investment Fund Law (hereinafter referred to as the Fund Law) and the Administrative Measures for Information Disclosure of Securities Investment Funds (hereinafter referred to as the Administrative Measures).
Article 2 Where the fund shares are publicly sold in People's Republic of China (PRC) according to the Fund Law and the filing procedures are handled according to law, the fund manager shall prepare and disclose quarterly reports according to the requirements of these Standards.
Article 3 The board of directors and directors of a fund manager shall guarantee the truthfulness, accuracy and completeness of the quarterly report, promise that there are no false records, misleading statements or major omissions, and bear individual and joint liability for their guarantee. If individual directors cannot guarantee the authenticity, accuracy and completeness of the quarterly report or have objections, they shall explain the reasons and express their opinions separately.
The fund custodian shall review the financial indicators, net worth performance, portfolio report and other contents in the quarterly report of the fund, and express opinions to ensure that the contents of the review are true, accurate and complete, and promise that there are no false records, misleading statements or major omissions.
Article 4 The provisions of these Standards are the minimum requirements for information disclosure in quarterly reports of funds. Any information that has a significant impact on investors' decision-making, regardless of whether there are clear provisions in these Standards, shall be disclosed by fund managers. If some specific requirements of these Standards are not applicable to the Fund, the fund manager may make appropriate amendments according to the actual situation without affecting the integrity of disclosure after the approval of China Securities Regulatory Commission (hereinafter referred to as China Securities Regulatory Commission).
Article 5 The financial information in the quarterly report of a fund need not be audited, except as otherwise provided by the China Securities Regulatory Commission or the stock exchange. Unaudited financial information should be marked with the words "unaudited".
* * * * * Article 6 A fund manager shall complete the quarterly report within 15 working days after the end of each quarter, and publish the quarterly report on at least one national newspaper and fund manager's internet site designated by China Securities Regulatory Commission. The minimum font size of quarterly reports published in designated newspapers is standard number five. **********
Article 7 The written expression of quarterly reports shall be concise and easy to understand.
Article 8 A fund manager shall perform the reserve obligations in the manner specified in Article 31 of the Administrative Measures.
Article 9 A fund manager shall fulfill the obligation of filing in the time and manner specified in Article 22 of the Administrative Measures.
Chapter II Text of Quarterly Report
Section 1 Important Tips
Article 10 The quarterly report shall make important tips, including but not limited to:
The board of directors and directors of the fund manager guarantee that there are no false records, misleading statements or major omissions in the information contained in this report, and bear individual and joint responsibilities for the authenticity, accuracy and completeness of its contents. If individual directors can't guarantee the authenticity, accuracy and completeness of the quarterly report, the fund manager shall declare that ×× directors can't guarantee the authenticity, accuracy and completeness of this report for the following reasons: …, please pay special attention to investors.
According to the provisions of the fund contract, the fund custodian rechecked the financial indicators, net worth performance and portfolio report in this report on, to ensure that there were no false records, misleading statements or major omissions in the rechecked contents.
The fund manager promises to manage and use the fund assets honestly and diligently, but does not guarantee that the fund will be profitable.
The past performance of the Fund does not represent its future performance. Investment is risky, and investors should read the prospectus carefully before making an investment decision.
Section II Overview of Fund Products
Article 11 The following contents shall be disclosed: fund abbreviation, fund operation mode, effective date of fund contract, total fund share at the end of the reporting period, investment target, investment strategy, performance comparison benchmark (if any), risk-return characteristics (if any), names of fund managers and fund custodians, etc.
Section III Main Financial Indicators and Fund Net Value Performance
Article 12 At least the main accounting data and financial indicators of the following reporting period shall be listed: net income of the fund in the current period, net income of the fund share in the current period, net asset value of the fund at the end of the period, net asset value of the fund share at the end of the period, etc.
The Fund shall calculate and disclose relevant indicators in accordance with the relevant provisions of the Rules for Information Disclosure and Compilation of Securities Investment FundsNo. 1. The calculation formula of financial indicators need not be disclosed.
Article 13 The table lists the growth rate of the net value of fund shares during the reporting period and its comparison with the benchmark return rate of the same period; The chart shows the change of the net value of fund shares since the fund contract came into effect, and compares it with the change of performance benchmark in the same period.
The Fund shall, in accordance with the relevant provisions of the Compilation Rules for Information Disclosure of Securities Investment Funds No.2: Compilation and Disclosure of Fund Net Value Performance,
Section 4 Manager's Report
Article 14 Briefly introduce the fund manager (or members of the fund manager team) of the fund manager.
Article 15 explain the compliance and trustworthiness of fund operation during the reporting period; If there is any violation of laws and regulations or failure to fulfill the fund contract commitments, it shall make a specific explanation on the relevant situation and put forward the handling methods.
Article 16 Explain the investment strategy and performance of the Fund during the reporting period in combination with the macroeconomic situation and the securities market situation.
Section 5 Portfolio Report
Article 17 A fund portfolio report shall be prepared in accordance with the Rules for Information Disclosure and Compilation of Securities Investment Funds No.4 and other relevant provisions, and the following contents shall be disclosed:
(1) Asset portfolio of the Fund at the end of the reporting period.
(2) Stock portfolio by industry at the end of the reporting period (if any).
(3) The list of the top ten stocks ranked according to the proportion of market value to the net asset value of the fund at the end of the reporting period (if any); If an index fund has both active investment and index investment, the top five stocks shall be listed separately according to active investment and index investment.
(4) Bond portfolios classified by bond types at the end of the reporting period.
(5) Details of the top five bonds ranked according to the proportion of market value to the net asset value of the fund at the end of the reporting period.
(6) Notes to the portfolio report.
Section VI Changes in Share of Open-end Funds
Article 18 Open-end funds shall list the changes of fund shares during the reporting period (for funds whose contracts became effective during the reporting period, the changes of fund shares since the fund contracts became effective), including at least the total fund shares at the beginning of the reporting period (or the effective date of the contracts), the total fund shares at the end of the reporting period, the total fund subscription shares and the total fund redemption shares during the reporting period.
Section 7 Directory of Reference Documents
Article 19 The catalogue, storage place and access method of documents for public reference.
Chapter III Supplementary Provisions
Article 20 These Standards shall come into force as of July 6, 2004.