What kind of off-balance sheet information does a listed company need to disclose?

Seven kinds of information need to be disclosed:

(1) public offering prospectus;

(2) A listing announcement;

(3) Periodic reports, including annual reports and interim reports;

(four) interim report, mainly the announcement of major events, acquisitions or mergers of listed companies;

(5) Shareholdings of directors, supervisors and senior managers of the company;

(6) Information required to be disclosed by the stock exchange.

(7) Other information.

Information disclosure system, also known as publicity system, means that listed companies must report their financial changes, operating conditions and other information to the securities management department and the stock exchange in accordance with the law in order to protect the interests of investors and accept the supervision of the public.

Principles to be followed in information disclosure of listed companies;

1. The principle of authenticity, information disclosure should be based on objective facts or judgments and opinions based on facts, truthfully reflect the objective situation, and there should be no false records or false statements.

2. The principle of accuracy should use clear and appropriate language and concise and easy-to-understand words, and there should be no misleading statements.

3. The principle of integrity means that the content should be complete, the documents should be complete, the format should meet the specified requirements, and there should be no major omissions.

4. The principle of timeliness means that all major information should be disclosed within the time limit stipulated in these Rules.

The principle of fairness means that important information should be disclosed to all investors at the same time.

legal ground

Measures for the administration of information disclosure of listed companies

Article 3 An information disclosure obligor shall perform the obligation of information disclosure in a timely manner according to law, and the information disclosed shall be true, accurate, complete, concise, clear and easy to understand, and there shall be no false records, misleading statements or major omissions.

The information disclosed by the information disclosure obligor shall be disclosed to all investors at the same time, and shall not be disclosed to any unit or individual in advance. However, unless otherwise provided by laws and administrative regulations.

Before the inside information is disclosed according to law, the insider of the inside information and the person who illegally obtains the inside information shall not disclose or divulge the information, and shall not use the information for insider trading. No unit or individual may illegally ask the obligor for information disclosure to provide information that needs to be disclosed according to law but has not been disclosed.

Where securities and their derivatives are publicly issued and traded at home and abroad, the information disclosed by the information disclosure obligor in the overseas market shall be disclosed in the domestic market at the same time.