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《公开发行证券的公司信息披露内容与格式准则第1号——招股说明书》关于风险因素披露的相关规定集中在第27条和第28条:发行人应当遵循重要性原则,按顺序披露可能直接或间接对发行人生产经营状况、财务状况和持续盈利能力产生重大不利影响的所有因素。发行人应针对自身的实际情况,充分、准确、具体地描述相关风险因素。发行人应对所披露的风险因素做定量分析,无法进行定量分析的,应有针对性地作出定性描述。有关风险因素可能对发行人生产经营状况、财务状况和持续盈利能力有严重不利影响的,应作"重
Guidelines for Contents and Format of Information Disclosure by Companies that Offer Securities to the Public No. 1 - Prospectus The relevant provisions on disclosure of risk factors focus on Articles 27 and 28: Issuers should follow the principle of materiality and disclose in direct order that they may be directly Or indirectly, have any material adverse impact on the issuer’s production and operation status, financial condition and continuous profitability. Issuers should be based on their own actual situation, fully, accurately and specifically describe the relevant risk factors. The issuer should make quantitative analysis of the risk factors disclosed, can not be quantitative analysis, it should be targeted to make a qualitative description. The relevant risk factors may have serious adverse effects on the issuer’s production and operation status, financial status and continuous profitability,