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Data:2009-12-12 2:34
Stock name preceded by "ST" word, which means the company's stock to implement special treatment. When a listed company, the financial position or other status abnormalities, leading investors to be difficult to judge the prospects for the company, interests could be compromised, the company's stock to implement special treatment. Financial conditions are unusual means:
1, the last two fiscal year audit results show that the net profit were negative;
2, the most recent fiscal year audit results show that the interests of its shareholders less than the registered capital, or net assets per share less than the face value of the stock;
3, a certified public accountant recently issued fiscal year financial report can not express an opinion or negative opinion of the audit report;
4, the most recent audited fiscal year net equity of Certified Public Accountants, the departments concerned are not recognized part of less than the registered capital;
5, a recent audited financial report on the previous year adjusted profit, resulting in two consecutive fiscal deficit;
6, by the exchange or the financial situation of China Securities Regulatory Commission identified as abnormal.
Other anomalies refer to:
1, due to natural disasters, major accidents leading to a listed company mainly engaged in infrastructure losses, the company suspended the production of basic business activities, can not be restored within three months;
2, the company has a liability related to litigation or arbitration cases, according to a court or arbitration body of legal instruments, the amount of compensation accrued over a listed company recently audited net asset value of 50%;
3, company bank accounts were frozen, affecting the normal business activities of listed companies;
4, the company other abnormality, the Board considers it necessary to implement special handling stock;
5, People's Court accepted bankruptcy cases, listed companies may be declared bankrupt according to law;
6, the company board of directors can not properly form a board of directors meetings and resolutions;
7, the company's principal debtor declared bankruptcy proceedings by a court, claims the company failed to a corresponding provision for bad debts in full, the company faces significant financial risks;
8, China Securities Regulatory Commission or exchange identified as the other conditions are unusual circumstances.
"* ST" yes "warning there is the risk of being delisted, special treatment", referred to as "the risk of delisting warning," for there is the risk of stock being delisted companies. One of the following conditions for the existence of the risk of stock being delisted companies:
1, the last two years of consecutive losses (in the last two years the year of annual report disclosure is based on the audited net profits);
2, because there are significant financial and accounting reporting errors or false accounting records, by the Chinese Securities Regulatory Commission ordered the company take the initiative to correct or corrected prior to the annual financial report of the retroactive adjustment, resulting in consecutive losses the past two years;
3, because there are significant financial and accounting reporting errors or false accounting records, the CSRC shall be ordered to rectify the situation, within the prescribed time is not on the false financial and accounting reports to correct;
4, according to law within the legal time limit the disclosure of the annual report or semi-annual report (hereinafter referred to as "periodic reports") of;
5, is listed on the stock to resume after the transaction to its disclosure to resume after the listing of the first annual reporting period.
