What is the semi-annual report?

Hello, the semi-annual report is the financial statement of listed companies in the first half of each fiscal year. The semi-annual report includes accounting statements describing the company's operating conditions, as well as balance sheets, cash flow statements, income statements, etc. Generally, the disclosure time of semi-annual report is July-August every year.

The semi-annual announcement information of listed companies includes: basic information of the company; Main accounting data and financial indicators; The issuance and changes of the company's stocks and bonds, the total amount of stocks and bonds and the total number of shareholders at the end of the reporting period, and the shareholding of the company's top 10 shareholders; Information on shareholders, controlling shareholders and actual controllers holding more than 5% of the shares; The positions of directors, supervisors and senior managers, changes in shareholding and annual salary; Report of the board of directors; Other matters stipulated by the China Securities Regulatory Commission.

According to Article 20 of the Administrative Measures on Information Disclosure of Listed Companies, the annual report of listed companies should be completed and disclosed within 4 months after the end of each fiscal year, the interim report should be completed within 2 months after the end of the first half of each fiscal year, and the quarterly report should be completed and disclosed within 65,438+0 months after the end of the third and ninth months of each fiscal year.

The listed company fails to disclose the annual report of the listed company before the end of the prescribed disclosure time. On the first trading day of next month, the China Securities Regulatory Commission will immediately file an investigation, and the stock exchange will handle it according to the Listing Rules, and the exchange will suspend the trading of the company's shares and its derivatives. At the same time, publicly condemn the company and related personnel.