Recently, I have been studying the solution of listing Xiao Bing Investment Bank Company. What does the reporting period mean? Is it a fixed term?

The reporting period refers to the last three years and one period after another before the company publishes the prospectus, that is, the first three complete fiscal years plus the complete quarters that have passed in that year. For example, the prospectus is 20 1 1 year1/month, and the three-year period is 2008 and 2009. 20 10 is a complete three years plus 2011-September. With the release time of different versions of the prospectus, the reporting period will be extended, because most of the listing conditions stipulated in the Administrative Measures for Initial Public Offerings are based on the last three years, so the reporting period is also based on the last three years.