1. Definitions disclosed in the interim report
The disclosure of interim report refers to the annual interim report disclosed by an enterprise, which is a report that an enterprise discloses its financial status, operating performance and other important matters to investors. The contents to be disclosed shall include the financial statements, business reports, corporate governance reports, major events reports and other important information of the enterprise.
2, the provisions of the interim disclosure time
According to the Opinions on Promoting Information Disclosure of Listed Companies, the disclosure time of semi-annual report is: A-share listed companies should disclose the financial statements and operating reports of the first half of this year before June 30 every year, and hold a semi-annual report conference within 15 trading days after disclosure.
3. The main contents disclosed in the interim report
The main contents disclosed in the interim report include: financial statements, business reports, corporate governance reports, major events reports and other important information. Financial statements include balance sheet, income statement, cash flow statement and other important forms; The business report includes business indicators such as business income and profit; The corporate governance report includes the minutes of the board of directors, the board of supervisors, the shareholders' meeting, the board of directors and the committee of the board of directors; Major event reports include major events such as enterprise acquisition, reorganization, capital increase and share expansion, and stock issuance; Other important information includes the changes in the ownership structure of the enterprise, the shareholders of the enterprise and other important information.
4. The importance of interim report disclosure
The importance of the disclosure of interim report lies in that it can provide investors with more information, so that investors can better understand the financial situation, operating performance and other important matters of the enterprise, so as to better evaluate the value of the enterprise. In addition, the disclosure of the interim report can also help investors better understand the development trend and future development direction of enterprises, so as to make better investment decisions.
5. Relevant laws and regulations disclosed in the interim report
The relevant laws and regulations disclosed in the interim report mainly include People's Republic of China (PRC) Securities Law, People's Republic of China (PRC) Securities Investment Fund Law, Opinions on Promoting Information Disclosure of Listed Companies, Administrative Measures on Information Disclosure of Listed Companies, etc.
Interim report disclosure refers to the report on financial status, operating results and other important matters disclosed by enterprises to investors. Its importance lies in that it can provide investors with more information, so that investors can better understand the financial situation, operating performance and other important matters of the enterprise and make better investment decisions. The time limit for the disclosure of the interim report is to disclose the financial statements and operating reports of the first half of this year before June 30 every year, and hold a semi-annual report conference within 15 trading days after the disclosure. The relevant laws and regulations disclosed in the interim report mainly include People's Republic of China (PRC) Securities Law, People's Republic of China (PRC) Securities Investment Fund Law, Opinions on Promoting Information Disclosure of Listed Companies, Administrative Measures on Information Disclosure of Listed Companies, etc.
By discussing the disclosure time of interim report, this paper discusses the main contents and importance of interim report disclosure, and analyzes the relevant laws and regulations of interim report disclosure, so that investors can better understand the financial situation, operating performance and other important matters of enterprises, so as to better evaluate the value of enterprises and make better investment decisions.