The specific laws and regulations are as follows: China Securities Regulatory Commission Measures for the Administration of Information Disclosure of Listed Companies Article 19 The periodic reports that listed companies should disclose include annual reports, interim reports and quarterly reports. All information that has a significant impact on investors' investment decisions should be disclosed. Article 20 The annual report shall be completed and disclosed within 4 months after the end of each fiscal year, the interim report shall be completed and disclosed within 2 months after the end of the first half of each fiscal year, and the quarterly report shall be completed and disclosed within 65,438+0 months after the end of the third and ninth months of each fiscal year.
: 1. Information disclosure mainly refers to the public company's public disclosure of the company and its related information to investors and the public in the form of prospectus, listing announcement, periodic report and interim report. Information disclosure of listed companies is a bridge for listed companies to communicate with investors and the public.
2. Time for disclosure of annual reports of listed companies According to relevant regulations, listed companies must disclose regular reports. Periodic reports include annual report, interim report, first quarter report and third quarter report. The annual report is prepared by listed companies within 4 months after the end of each fiscal year (i.e. 1 month to April), the interim report is prepared by listed companies within 2 months after the end of the semi-annual period (i.e., July and August), and the quarterly report is prepared by listed companies within 30 days after the end of the first three months and nine months of the fiscal year (i.e., the first quarter report is in April and the third quarter report is in1month). The disclosure requirement of periodic reports is to disclose its abstract in designated newspapers and periodicals and its text on the website designated by China Securities Regulatory Commission.