2. If the latitude division of China is strictly observed, the first quarter is March-May (spring), the second quarter is June-August (summer), the third quarter is 9-165438+1October (autumn), and the fourth quarter is12-February (autumn).
The above is how to divide the relevant content in four quarters of a year.
What do quarterly reports, quarterly reports and annual reports mean?
Quarterly report refers to the business report completed every three months, which is divided into first quarter report, interim report, third quarter report and annual report. The first quarter report refers to the operating reports of listed companies from June to March. Interim report refers to the operating statements of listed companies after half a year. The third quarterly report refers to the operating reports of listed companies from June to September. Annual report refers to the annual operating report of a listed company after the end of the current year. Listed companies need to disclose periodic reports, including annual reports, interim reports, first-quarter reports and third-quarter reports. According to the requirements of relevant regulations, the disclosure time of listed companies' annual report is four months after the end of each year, that is, 1 to April, the interim report is completed by listed companies within two months, that is, July and August, and the quarterly report is completed by listed companies three months before the fiscal year and nine months after the 30th, that is, the first quarter of April and the third quarter of 10.
What are the key contents in the fund quarterly report?
1, fund net performance: Through the fund net value, users can grasp the profitability of the fund in the past period, which mainly depends on the net increase of the fund net value in the past period and the improvement of the fund net value relative to the performance benchmark during this period, that is, the fund's ability to create excess returns. Of course, the higher the better;
2. Portfolio report: It mainly depends on what the fund has bought, the positions of matching stocks and bonds, and which stocks or industries are held in heavy positions. Be able to master the investment style of fund managers, the scope of implementation of operational countermeasures, and whether there are outstanding style deviations.
3. Investment strategy and operation analysis: the fund manager mainly analyzes the investment countermeasures and market conditions of the fund. We can also see that the overall investment countermeasures of the fund manager also include stock selection.
This paper mainly talks about how to divide the relevant knowledge points in four quarters of a year, and the content is for reference only.