日前中国证监会发布了《公开发行证券的公司信息披露编报规则第17号——外商投资股份有限公司招股说明书内容与格式特别规定》(以下简称《特别规定》),要求拟上市外企应在招股说明书中详细披露依赖境外供应商、客户及技术服务等可能存在的风险,披露其与股东的关联交易情况,例如存在业务与技术依赖外国股东,以及商标、专利等使用方面的限制,则要说明保护公众投资者利益的措施。其目的旨在规范公开发行证券的外商投资股份有限公司的信息披露行为,促使外资企业充分地披露信息,提高运作的透明度,以有效保护投资者的合法权益。联想到去年11月5日,中国证监会与 Recently, China Securities Regulatory Commission released “Rules on Information Disclosure of Companies That Offer Securities to the Public No. 17 - Special Provisions on the Contents and Formats of Prospectuses of Foreign Investment Co., Ltd.” (Hereinafter referred to as “Special Provisions”), requiring that the foreign - Detailed disclosure in the prospectus Relying on the possible risks of overseas suppliers, customers and technical services, disclosing their connected transactions with shareholders, such as the existence of business and technology dependence on foreign shareholders and restrictions on the use of trademarks and patents, Describe measures to protect the interests of public investors. Its purpose is to regulate the disclosure of information by foreign-invested joint-stock companies that issue securities to foreign-funded enterprises and to encourage them to fully disclose information and enhance the transparency of their operations so as to effectively protect the legitimate rights and interests of investors. Associated with November 5 last year, China Securities Regulatory Commission and