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各证券公司、各有关会计师事务所:一、为了进一步规范证券公司财务行为,提高证券公司财务信息的透明度和质量,适应证券市场发展的需要,结合近年各项政策法规和市场环境的变化,我会对《证券公司年度报告内容与格式准则》(证监会计字[2002]2号)进行了修改,现印发给你们,请认真遵照执行。
Securities companies and relevant accounting firms: 1. In order to further regulate the financial behavior of securities companies, enhance the transparency and quality of financial information of securities companies, meet the needs of the development of the securities market, and in light of the changes in various policies and regulations as well as the market environment in recent years, The Guidelines for Content and Format of Annual Report of Securities Companies (CSRC [2002] No.2) will be revised and are hereby issued to you. Please follow the instructions carefully.