What Is a Quarterly Report?

The quarterly report of a listed company is a type of periodic report, including the first quarter report and the third quarter report. Written reports that are submitted to the public and reflect the first quarter or third quarter's operating conditions and financial status.

Quarterly report of listed companies

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The quarterly report of a listed company is a type of periodic report, including the first quarter report and the third quarter report, which refers to the preparation and publication of the listed company within the prescribed period after the third and ninth months, to the securities management authority Written reports that are submitted to the public and reflect the first quarter or third quarter's operating conditions and financial status.

The quarterly report should record the following ^[1]

The quarterly report shall be prepared and disclosed within one month after the end of the third and ninth months of each fiscal year.

The disclosure time of the first quarterly report cannot be earlier than the disclosure time of the previous year's annual report.

The annual report is a notice document for the listed company to disclose its operating status and performance during the annual reporting period. It is also an indispensable and important task for the listed company to regularly disclose information. Therefore, the writing staff has stricter requirements for the production staff.

1. Complete information and familiar with business. The annual report is a summarizing notice document, which involves the necessary matters such as the establishment of the company, management, financial statements, and major events during the reporting period. Therefore, the production staff must be familiar with and grasp the overall situation of the company. And collect and understand all kinds of data in detail. In this way, we can prepare a complete, informative and reliable annual report.

2. Honest, credible and accurate. The annual report not only represents the integrity of the company, but also relates to the vital interests of investors. The facts and data disclosed must comply with relevant laws and regulations, and there must be no false or major omissions. The language expressions and use of photos should Accurate and clear, not ambiguous or misleading.

3 Structural specifications, briefly refined. . The items that must be listed in the annual report have more than ten chapters. The information disclosed is rich and complicated. Therefore, on the basis of ensuring completeness, each chapter should be clear and concise, and the language should be concise. Collective and inductive information and various types of financial data should be presented in a tabular method to make them clear and clear.

In addition, the annual report should be in both text and abstract forms. The text format is used by the CSRC, online posting and inspection sites; the abstract format is for publication in designated securities newspapers. Companies that have issued domestically listed foreign shares and their derivative securities and are listed on the stock exchange shall also prepare foreign language translations of the annual report.

1 Edited by Lu Jiexiong. A new dictionary of practical civil and commercial law. Jilin People's Publishing House, January 2004, 1st edition.

2 Jiang Shaochuan. Practical Writing of New University. Peking University Press, 2002. ^[2]