Notice on Issuing the No. 16 Rules on Compilation of Information Disclosure of Companies That Make Public Offering of Securities - Interim Rules on Supplementary Audit on A Shares Companies

关于发布《公开发行证券的公司信息披露编报规则第16号——A股公司实行补充审计的暂行规定》的通知

Promulgating Institution:China Securities Regulatory Commission

Document Number: China Securities Regulatory Commission

Promulgating Date: 12/30/2001

Effective Date: 01/01/2002

Revision History:

This document has been declared repealed pursuant to theNotice of the China Securities Regulatory Commission on Ceasing to Implement the Special Audit Requirements for Certain Listed Companies promulgated on March 8, 2007.

颁布机关: 中国证券监督管理委员会

文      号:证监发[2001]161号

颁布时间:12/30/2001

实施时间:01/01/2002

修订记录:

根据2007年3月8日发布的《中国证券监督管理委员会关于不再实施特定上市公司特殊审计要求的通知》，此文件已被宣布废止。

Text

正文

All Companies to Make Public Offering of Securities, Listed Companies, and Certified Public Accountants Firms:

    各有关拟公开发行证券的公司、已上市公司及会计师事务所:

In order to improve the quality of disclosure of financial information of companies to make public offering of A Shares, and listed A Shares companies, and to protect lawful rights and interests of investors, we formulated the No. 16 Rules on Compilation of Information Disclosure of Companies That Make Public Offering of Securities - Interim Rules on Supplementary Audit on A Shares Companies. We hereby issue them for your observation and enforcement.

    为提高拟公开发行A股的公司以及已上市A股公司财务信息披露的质量,保护投资者的合法权益,我们制定了《公开发行证券的公司信息披露编报规则第16号——A股公司实行补充审计的暂行规定》,现予发布,请遵照执行。

  Article 1    In order to improve the quality of disclosure of financial information of listed A Shares companies and A Shares companies to make public offering of securities and be listed (hereinafter referred to as the "Company"), and to protect the lawful rights and interests of investors, these Rules are hereby formulated according to the Securities Law of the People's Republic of China and other laws and regulations.

Article 2    The Company that makes initial public offering of securities and is listed or that re-raises funds on the securities market after being listed shall engage a domestic certified public accountants' firm with qualifications in businesses concerning securities and futures to audit, according to the independent audit guidelines, its statutory financial report compiled according to Chinese accounting guidelines, accounting system and information disclosure standard. Moreover, it shall engage an international certified public accountants' firm that is especially approved by China Securities Regulatory Commission (hereinafter referred to as "CSRC") and the Ministry of Finance to audit, according to the internationally prevailing audit guidelines, its supplementary financial report compiled according to the internationally prevailing accounting and information disclosure standard (hereinafter referred to as the "supplementary audit").

Article 3    The "internationally prevailing accounting standard" as referred to herein shall mean the international accounting standard promulgated by the International Accounting Standard Committee. If it is necessary for the Company to rely, in exceptional aspect, on the accounting standard of such developed country and region as USA and Hong Kong when compiling its financial report, it shall give specific indication thereof.

Article 4    The financial data contained in text of such documents as prospectus and public announcement for listing shall be quoted from the statutory financial report compiled according to Chinese accounting guidelines, accounting system and information disclosure standard. The supplementary financial report compiled according to the internationally prevailing accounting and information disclosure standard shall be disclosed as appendix to the aforesaid documents, which shall be referred to by investors when judging the Company's financial condition and investment risk.

Article 5    If the board of directors of the listed company decides to re-raise funds and makes the corresponding disclosure, it shall engage, according to law, an international certified public accountants' firm to undertake the supplementary audit, and disclose it.

After the domestic and international certified public accountants' firms provide the financial report that has been audited or checked and approved, the Company shall disclose it in the form of provisional report, and explain the discrepancy and reason therefore. If the financial report of a certain period ends at the end of a quarter or half year, the Company shall disclose it together with the regular report, and explain the discrepancy and reason therefore.

Article 6    In case of a discrepancy between the statutory and supplementary financial report, the Company shall fulfill the following disclosure responsibilities in such documents as prospectus and public announcement for listing:

(1) In the full texts and abstracts of the prospectuses and public announcements for listing, important financial data and indexes audited or checked and approved by domestic and international certified public accountants' firms shall be arranged parallel so as to make presentation for investors.

(2) The Company shall, based on the statutory financial report, make the discrepancy regulating statement for discrepancy with the supplementary financial report by taking the net profit and net assets listed in the former as regulatory objective, and disclose the statement as the supplementary data to the statutory financial report. The discrepancy regulating statement shall reflect important discrepancy and the sum affected, and the nature of and reason for the discrepancy shall be explained item by item at the end of the statement. Unless otherwise restricted by special factors such as difference of accounting guidelines and professional practice, the same management shall not adopt different standby accounting policies for the same matter during the same accounting period.

Article 7    Certified public accountants auditing or checking and approving the statutory financial reports shall pay much attention to the discrepancy regulating statement between two financial reports, and the authenticity and completeness of disclosure of relevant information.

Article 8    Under special circumstances, the Company may apply to CSRC for exemption from compilation of supplementary financial report in order to ensure non-divulgence of the State secrets.

Article 9    The right of interpretation of these Rules shall be vested in CSRC.

Article 10    These Rules shall take effect as of 1st January 2002.

       第一条  为了提高已上市和拟发行上市A股公司（以下简称“公司”）财务信息披露质量，保护投资者的合法权益，依据《中华人民共和国证券法》等法律法规制订本规定。 

    第二条  公司在首次公开发行股票并上市，或上市后在证券市场再筹资时，应聘请具有执行证券期货相关业务资格的国内会计师事务所，按中国独立审计准则对其依据中国会计准则、会计制度和信息披露规范编制的法定财务报告进行审计。此外，应聘请获中国证券监督管理委员会（以下简称“中国证监会”）和财政部特别许可的国际会计师事务所，按国际通行的审计准则，对其按国际通行的会计和信息披露准则编制的补充财务报告进行审计（以下简称“补充审计”）。 

    第三条  本规定所指的国际通行会计准则是指国际会计准则委员会颁布的国际会计准则。如果需要，公司在编制财务报告时在个别方面依据美国、香港等发达国家和地区会计准则的，应特别注明。 

    第四条  公司披露的招股说明书、上市公告书等文件正文中的财务资料均应摘自按中国会计准则、会计制度和信息披露准则编制的法定财务报告。按国际通行的会计和信息披露准则编制的补充财务报告作为以上文件的附录披露，供投资者判断公司财务状况和投资风险时参考。 

    第五条  已上市公司董事会决定再筹资并予披露后应依法聘请国际会计师事务所承担补充审计业务，并予披露。 

    国内、国际会计师事务所出具经审计或审阅的财务报告后，公司应以临时报告的形式予以披露，并说明差异及其原因。如果一期财务报告会计截止日为季度末或半年度末，可随定期报告一起披露，并说明差异及其原因。 

    第六条  法定和补充财务报告发生差异时，公司应当在招股说明书、上市公告书等文件中履行如下披露义务： 

    （一）在招股说明书、上市公告书等文件全文及摘要中，将经国内、国际会计师事务所审计或审阅后的重要财务数据与指标并行列示，以提示投资者。 

    （二）公司应以法定财务报告为基准，以其中列示的净利润与净资产为调节对象，编制与补充财务报告的差异调节表，并作为法定财务报告的补充资料予以披露。该差异调节表应反映重要的差异及其影响金额，表后应逐项说明差异的性质、原因等。除非受到有关的会计准则或专业惯例不同等特殊因素的限制，同一管理层对同一会计期间内的同一事项不应采用不同的备选会计政策。 

    第七条  对法定财务报告进行审计或审阅的注册会计师，应充分关注两份财务报告之间的差异调节表以及有关信息披露的真实性与完整性。 

    第八条  在特殊的情况下，为确保不泄露国家秘密，公司可以向中国证监会申请豁免编制补充财务报告。 

    第九条  本规定由中国证监会负责解释。 

    第十条  本规定自2002年1月1日起施行。