外国发行人跨国发行和首次上市的国际披露准则 中英文本【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

外国发行人跨国发行和首次上市的国际披露准则 中英文本PDF格式电子书版下载

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第一部分 披露准则1

外国发行人跨国发行和首次上市的国际披露准则1

前言3

术语的定义6

C.审计师7

B．方法和预期的时间表7

二、发行统计资料和预期时间表7

A．发行统计资料7

B.顾问7

A.董事和高级管理人员7

一、董事、高级管理人员和顾问的身份7

三、关键信息8

A．主要财务数据8

B．资本和负债9

C．发行目的和募集资金的使用9

D．风险因素9

四、公司信息10

A．公司的历史及发展10

B．业务概述10

A．经营成果11

五、经营、财务回顾和展望11

C．组织结构11

D．不动产、厂房及设备11

B．流动性和资金来源12

C．研究和开发，专利和特许经营等12

D．趋势信息12

六、董事、高级管理人员和雇员13

A．董事和高级管理人员13

B．报酬13

C．董事会情况13

七、大投东和关联方交易14

A．主要股东14

D．雇员14

E．股份14

B．关联方交易15

C．专家和顾问的利益15

八、财务信息15

A．合并报表和其他财务信息16

A．发行和上市细节17

B．重大变动17

九、发行和上市17

B．分销计划18

C．市场19

D．出售股票的原股东19

E．产权稀释19

F．发行费用19

十、其它信息20

A．股本20

B．公司章程21

C．重要合同22

D．兑付管制22

E．税务22

F．股利分配和支付机构22

G．专家声明22

H．展示的备查文件22

I．子公司的信息22

第二部分 标准范畴之外的披露问题23

一、重要性23

二、引述参考文件28

三、展示的备查文件30

四、前景推测信息32

五、标准范畴之外的特殊行业35

六、资产评估40

七、责任声明41

八、封面披露与承诺42

九、民事责任的执行45

十、董事和管理人员的报酬46

十一、盈利对固定费用的比率46

十二、独立财务信息47

十三、补充信息48

十四、信息的省略49

十五、股权证书50

十六、衍生证券和市场风险51

十七、财务报表重述52

十八、辅助信息52

十九、在其他交易所上市54

二十、欧盟内部相互承认54

INTRODUCTION57

INTERNATIONAL DISCLOSURE STANDARDS FOR CROSS-BORDER OFFERINGS AND INITIAL LISTINGS BY FOREIGN ISSUERS57

PART ⅠDISCLOSURE STANDARDS57

GLOSSARY OF DEFINED TERMS61

Ⅰ.IDENTITY OF DIRECTORS,SENIOR MANAGEMENT AND ADVISERS62

A.Directors and Senior Management62

Ⅱ.OFFER STATISTICS AND EXPECTED TIMETABLE63

A.offer Statistics63

B.Method and Expected Timetable63

C.Auditors63

B.Advisers63

Ⅲ.KEY INFORMATION64

A.Selected Financial Data64

B.Capitalization and Indebtedness65

C.Reasons for the Offer and Use of Proceeds65

D.Risk Factors66

Ⅳ.INFORMATION ON THE COMPANY66

A.History and Development of the Company66

B.Business Overview67

Ⅴ.OPERATING AND FINANCIAL REVIEW AND PROSRECTS68

C.Organizational Structure68

D.Property,Plants and Equipment68

A.Operating Results69

B.Liquidity and Capital Resources69

C.Research and Development,Patents and Liceneses,etc70

D.Trend Information70

Ⅵ.DIRECTORS,SENIOR MANAGEMENT AND EMPLOYEES71

A.Directors and Senior Management71

B.Compensation71

E.Share Ownership72

C.Board Practices72

D.Employees72

Ⅶ.MAJOR SHAREHOLDERS AND RELATED PARTY TRAESACTIONS73

A.Major Shareholders73

B.Related Party Transactions74

C.Interdst of Experts and Counsel75

Ⅷ.FINANCIAL INFORMATION75

A.Consolidated Statements and Other Financial Information75

Ⅸ.THE OFFER AND LISTING77

B.Significant Changes77

A.Offer and Listing Details78

B.Plan of Distribution79

C.Markets81

D.Selling Shareholders81

E.Dilution81

F.Expenses of the Issue81

Ⅹ.ADDITIONAL INFORMATION82

A.Shsre Capital82

B.Memorandum and Articlec of Association83

C.Material Contracts84

D.Exchange Controls84

E.Taxation85

F.Dividends and Paying Agents85

G.Statement by Experts85

H.Documents on Display85

I.Subsidiary Information85

Ⅰ.MATERIALITY86

PARTⅡDISCLOSURE ISSUES OUTSIDE THE SCOPE OF THE STANDARDS88

Ⅱ.INCORPORATION BY REFERENCE94

Ⅲ.DOCUMENTS ON DISPLAY96

Ⅳ.PROJECTIONS AND FORWARD LOOKING INFORMATION98

Ⅴ.SPECIALIZED INDUSTRIES OUTSIDE THE SCOPE OF THE STANDARDS102

Ⅵ.PROPERTY VALUATIONS106

Ⅶ.RESPONSIBILITY STATEMENTS107

Ⅷ.COVER PAGE DISCLOSURE AND UNDERTAKINGS109

Ⅸ.ENFORCEABILITY OF CIVIL LIABILITIES112

Ⅹ.INDEMNIFICATION OF DIRECTORS AND OFFICERS112

Ⅻ.SEPARATE FINANCIAL INFORMATION113

Ⅺ.RATIO OF EARNINGS TO TIXED CHARGES113

ⅩⅢ.SUPPLEMENTARY INFORMATION114

ⅩⅣ.OMISSION OF INFORMATION116

ⅩⅤ.CERTIFICATES REPRESENTING SHARES117

ⅩⅥ.DERIVATIVES AND MARKET RISK118

ⅩⅦ.RESTATEMENT OF FINANCIAL STATEMENTS119

ⅩⅧ.SUBSIDIARY INFORMATION119

ⅩⅨ.LISTING ON OTHER EXCHANGES121

ⅩⅩ.MUTUAL RECOGNITION WITHIN THE EUROPEAN UNION121

后记123