各上市公司、有关会计师事务所:为规范上市公司亏损弥补行为,提高上市公司财务信息披露的质量,保护投资者的合法权益,我们制定了《公开发行证券的公司信息披露规范问答第3号——弥补累计亏损的来源、程序及信息披露》,现予发布,请遵照执行。 All listed companies and relevant accounting firms: In order to regulate the losses of listed companies to make up for the acts, improve the quality of financial information disclosure of listed companies and protect the legitimate rights and interests of investors, we formulated the “No. 3 Information Disclosure Rules of Companies that Publicly Issue Securities” - To make up for the sources, procedures and disclosures of accumulated losses ", is hereby promulgated, please follow the implementation.