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证监会对“非经常性损益”的规范,给市场“亮”出一个警示。从03年年报可看出,部分上市公司的每股收益挺高,但“非经常性损益”所占比重较大,“经常性损益”却很低。此类公司有理由获得市场的高市值吗?基于此,投资者必须对上市公司“非经常性损益”项目给予更多的关注,对“非经常性损益”所占比例较高的公司应保持警惕,并对其构成加以具体分析。
The CSRC’s “non-recurring gains and losses” specification gives the market “bright” warning. As can be seen from the 2003 annual report, the earnings per share of some listed companies are quite high, but the proportion of “non-recurring gains and losses” is relatively large, and “recurring gains and losses” are very low. Such companies have reason to obtain high market value of the market? Based on this, investors must pay more attention to the “non-recurring gains and losses” project of listed companies, and companies that have a higher proportion of “non-recurring gains and losses” should maintain Be vigilant and make a detailed analysis of its composition.