1. What annual report of the enterprise?
1, the annual report is a periodical published once a year. Also known as the annual magazine.
According to the regulations of the Securities and Exchange Commission, shareholders must submit annual financial statements. Statements include reports describing the company's operating conditions, assets, liabilities and income. The long annual report is called 10-K, in which the financial information is more detailed and can be obtained from the company secretariat. At present, there are two versions of the annual report of listed companies. One is the summary of the annual report disclosed in the public media, and the other is the detailed version disclosed on the exchange website.
2. Can the annual report be submitted at will?
You can't. The annual report must be true and timely. If there is fraud, once verified, the market supervision department can mark it as an abnormal state of operation and publicize it. At the same time, the market supervision department will conduct spot checks on the annual report according to relevant regulations and publicize the results of spot checks.
3. What are the common mistakes in the annual report?
(1) The contact address of the enterprise is not filled in accurately, and the filled contact address cannot be contacted.
(2) The contact telephone number of the enterprise is incorrect, so it is impossible to contact during the spot check.
(3) The shareholders' investment information publicized by the enterprise is not filled in according to the requirements of the articles of association, resulting in the omission of shareholders or the wrong proportion of shares among shareholders.
(4) Do not understand the subscription system, fail to fill in the time of investment as stipulated in the Articles of Association, and some mistake the establishment date for the subscription date.
(5) The recognition of the subscription system is not in place, and the subscription amount and the paid-in amount are not correctly distinguished. In the case that the subscribed enterprise funds are not in place, the subscribed amount is incorrectly filled in as the paid-in amount.
(6) The mode of contribution is not filled in according to the Articles of Association, and the mode of contribution is inconsistent with the actual situation.
(7) When the equity transfer occurs in the enterprise, the reporting personnel did not know the situation from the shareholders and legal representatives of the company, did not inquire about the relevant records of the company, and randomly filled in the capital contribution of shareholders, and did not publicize the equity transfer in the column "Whether the equity transfer occurred" or publicized the transfer ratio incorrectly.
(8) If an enterprise has foreign investment, the reporting personnel did not know the situation from the company's shareholders and legal representatives, did not inquire about the details of the long-term investment of the enterprise or the company's resolutions and the register of shareholders of the invested enterprise, and randomly reported the information, resulting in the failure to publicize the foreign investment or the publicity error.
(9) The reporting personnel are not careful, and the published accounting statement data is inconsistent with the annual accounting statement information. Some reporting personnel even fill in a few figures without any publicity basis.
The data of this month (10) 12 was mistakenly publicized as the data of the whole year due to carelessness.
(1 1) The filling personnel were not careful and did not see the unit of the amount clearly, so it was mistakenly filled as 10,000 yuan.
(12) When reporting by multi-family enterprises, the reporting personnel were not careful, and the enterprise statements were chaotic, resulting in errors in reporting financial data.
(13) The newly established subscription enterprise, sole proprietorship enterprise and partnership enterprise have not started business or established accounts, and their financial data have not been truthfully reported. Some have reported unpaid capital contributions as owners' equity, and some even report data at will.
(14) The enterprise fails to pay or misappropriate the paid-in capital in full and on time, and fails to take the initiative to correct it as required.
(15) False or obviously wrong financial statements appear in corporate publicity, which leads to errors in corporate publicity of financial data.
(16) The filling personnel did not know whether there was any external guarantee provided by the company's shareholders and legal representatives, and filled it in at will, resulting in incomplete filling of external guarantee or wrong publicity.
(17) If an enterprise changes its capital contribution information, transfers its equity, or obtains, changes or extends its administrative license, it fails to timely and correctly publicize it in "other self-publicized information" within 20 working days as required.