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Data:2009-12-12 2:34
Semi-annual disclosure of any new changes in format, should focus on what type of content, how to read financial report
Moderator's Note:
Semi-annual report is a listed company to disclose interim operating results. In a growing emphasis on value investing philosophy today, the company's operating performance investors have become an important basis for investment decisions. So, for ordinary investors, how to read the company's semi-annual report, analysis, access to the information they need in order to make the right investments in the judgment? Current focus, we invite professionals to share their experiences.
First, semi-annual disclosure of changes in format
Semi-annual interim report is a type of company, according to the latest revision of China Securities Regulatory Commission, "public offering of securities disclosure of corporate information content and format of guidelines for No. 3" semi-annual report content and format, "", which includes: Important Tips , Interpretation and directories, the basic situation of the company, changes in equity and major Shareholders of, directors, supervisors and senior management personnel of the management discussion and analysis, management of problems and difficulties, important issues, financial reporting seven sections.
The semi-annual report of the amendment reflects the complete simple principles: on the one hand, with the annual, quarterly summary format, integrating, semi-annual report summaries in tabular form of disclosure, so that most of the information and standardize the data, not only simplifies the disclosure of content, but also easier for investors to read and intuitive. On the other hand, in order to ensure the accounting information true, accurate, complete, and the newly revised semi-annual increases and delete the contents, not only the screening of information to help investors and, more importantly, to further complete the disclosure of information to provide investors with a the value of information. Semi-annual report and the revised criteria for pre-compared with a revised version of the semi-annual disclosure requirements for major changes include the following seven aspects:
1, delete the 2001 draft of operating results, financial situation of accounting data related to the same period in terms of comparative analysis;
2, delete the description of the second half of the business plan to retain the annual business plan to amend the statement;
3, no longer require companies to disclose in detail controlling shareholders and actual controllers of the situation, but only required to disclose relevant information set out in the press and the date specified;
4, "Important" in increasing the company's responsible person in charge of accounting and accounting agencies responsible person (accounting executive officer) of the statement;
5, "the main financial data and indicators" increase in current assets, current liabilities, total assets of three indicators of disclosure;
6, "Management's Discussion and Analysis" section describes the operation of the reporting period, an increase of "If an individual shares from the company's investment income impact of the company's net profit up 10% or more (including 10%), should provide information on the company's business nature, the main products or services, and net profit, and so on, "and" management of the problems and difficulties ";
7, "important matters" adding, "the medium-term development of the profit distribution plans, provident funds Zhuanzengguben plan" of disclosure requirements.
