Article 21 A trust and investment company shall have a special person responsible for information disclosure, including establishing an information disclosure system, receiving visitors, answering inquiries, and contacting the CBRC, customers and news organizations.
A trust and investment company shall report the name, contact telephone number, e-mail address, fax number and other information of the person responsible for information disclosure to the dispatched office of the CBRC where the company is located for the record, and state it in the annual report and the summary of the annual report.
Article 22 A trust and investment company shall disclose its annual report and its summary within four months after the end of each fiscal year. If it cannot be disclosed on time due to special reasons, it shall apply to the CBRC for an extension at least 15 days in advance.
Article 23 A trust and investment company shall keep the full text and abstract of the written annual report in the company's main business place for customers and relevant stakeholders to consult. A trust and investment company shall publish the full text of the annual report on its website, and publish the summary of the annual report in at least one national newspaper designated by the CBRC.
Article 24 A trust and investment company shall publish an interim report in at least one national newspaper designated by the China Banking Regulatory Commission within 5 working days after the occurrence of a major event.
Article 25 A trust and investment company may disclose information in other newspapers as required in addition to the national newspapers designated by the CBRC, but it must ensure that:
(a) designated newspapers and periodicals shall not disclose information later than non-designated newspapers and periodicals;
(2) disclosing the same information in the same language in different newspapers and periodicals.
Article 26 A trust and investment company shall, within 5 working days after the publication of its annual report, submit the full text and abstract of its written annual report to the dispatched office of the CBRC where the company is located, and submit the full text and abstract of its annual report to the CBRC within 15 working days after the publication of its annual report.
Article 27 The board of directors of a trust and investment company shall be responsible for the information disclosure of the company. The board of directors and its directors shall ensure that the information disclosed is true, accurate and complete, and promise that there are no false records, misleading statements or major omissions, and bear corresponding legal responsibilities for their guarantee.
If the directors cannot guarantee the authenticity, accuracy and completeness of the information disclosed by the company or have objections, they shall state the reasons and express their opinions separately. Directors who did not attend the meeting shall be listed separately.
Where the company establishes independent directors, the independent directors shall express their opinions on the truthfulness, accuracy and completeness of the information disclosed by the company and list them separately.