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为落实《公司债券发行与交易管理办法》等要求,做好公司债券半年度报告与上市公司半年度报告的衔接,现就有关事项补充规定如下:公开发行公司债券的发行人应当按照规定披露半年度报告。发行人为上市公司的,应当在按照《公开发行证券的公司信息披露内容与格式准则第3号——半年度报告的内容与格式》编制和披露的半年度报告中,以专门章节披露“公司债券相关情况”。上市公司半年度报告其他章节与
In order to implement the “Measures for the Administration of the Issuance and Transactions of Corporate Bonds” and other requirements, the interim report of the semi-annual report on corporate bonds and the semi-annual report of listed companies should be prepared. Supplementary provisions on the relevant matters are as follows: Issuers that publicly issue corporate bonds shall, in accordance with the provisions, annual report. Where an issuer is a listed company, it shall disclose it in a special section in the semi-annual report prepared and disclosed in accordance with the “Guidelines for Content and Format of Information Disclosures by Companies That Publish their Securities No. 3 - Contents and Format of Semi-annual Report” Bond-related ". Other chapters and semi-annual reports of listed companies