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(一)根据《中华人民共和国公司法》(以下简称《公司法》)《股票发行与交易管理暂行条例》(以下简称《股票条例》)和《公开发行股票公司信息披露实施细则》(以下简称《信息细则》)制订本准则.(二)凡根据《公司法》、《股票条例》在中华人民共和国境内公开发行股票的股份有限公司应当按照本准则的规定编制中期报告.(三)本准则规定的中期报告的内容与格式包括:
(1) Pursuant to the Provisional Regulations on the Administration of Stock Issuance and Trading (the “Stock Regulations”) and the Detailed Rules for the Implementation of Information Disclosures by Public Offering Companies under the Company Law of the People’s Republic of China (the “Company Law”) (hereinafter referred to as the " (2) Where a company limited by shares publicly issued within the territory of the People’s Republic of China under the Company Law, the Stock Regulations shall prepare an interim report in accordance with the provisions of the present Guidelines. The content and format of the required interim report include: