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In addition to the above reasons, the listed companies in the quarterly result of the significant accounting errors corrected retroactive adjustment period before the financial data should be disclosed in the Quarterly Bulletin before or at the same time with a temporary form of notice be disclosed.

除了上述原因,在重大会计更正前的财务数据应予以披露之前或与临时性的通知,同时在季报披露期间错误追溯调整季度业绩的上市公司。

Quarterly Bulletin of listed companies in China as a result of a major retrospective adjustment to correct accounting errors in the previous reporting period, the financial data should be disclosed in the Quarterly Bulletin of the Quarterly Bulletin and at the same time or before the interim notice to be in the form of disclosure.

在中国按季通报上市公司作为一个主要追溯调整的结果,纠正前一报告期会计差错,金融数据应披露的季报,季报和同时或之前的临时通知在披露的形式。

It is also the most forceful embodiment of the open principle; which is one of the three principles of "open, fair and impartial principles" in the securities market.

第二章笔者试图探讨一些有关上市公司会计信息披露制度的基本理论问题。第二章第一节主要解决的是会计信息披露披露标准,主要从四个方面进行具体分析。

This system will help cut down the costs of information disclosure and social transacts. This system is discussed from the angle of enterprise classifica...

通过对多层次会计信息披露制度含义的说明,从企业分类、财务报告设置、公开呈报及审计4个方面探讨了制定我国多层次会计信息披露制度的基本要求,并提出了建立我国多层次会计信息披露制度的设想。

If disclosure of ASAP reports to litigants under a confidentiality order presents a serious danger to aviation safety, Comair and the amici should implore the FAA or Congress to change the regulations or statute to preclude disclosure to litigants, rather than authorizing disclosure pursuant to a court order as the regulations do now.

如果根据保密令向诉讼当事人披露航空安全行动计划报告会为航空安全带来严重的危险,那么,科姆和法庭之友应当请求联邦航空管理局或者国会改变规章或法令,从而来阻止向诉讼当事方披露,而不是禁止按照目前的规章根据法院命令进行披露

Therefore, the research on how to improve the quality of the listed companies accounting information is an important issue between academic and practical area. But the quality of the accounting information disclosure is the result of iterative game and mutual act between supply and demand sides. The supply and demand contradiction of accounting information is a major factor to the quality.

因此,研究如何改善我国上市公司会计信息披露质量不仅成为实务界,也是决策部门和学术界所关注的重大课题,而会计信息披露质量是在政府干预下会计信息供求双方反复博弈、共同作用的结果,会计信息的供求矛盾是影响会计信息披露质量的一个主要因素。

It is urgent to manage the publicity urles for related transactions by listed companies from 3 respects: the definition of related transactions and relaters; information publicity rules in related transactions; and the status quo of related transactions by listed companies in China.

文章从关易和关联者的界定、关联交易中的信息披露原则及中国上市公司关联交易披露现状分析等方面论述了规范关联交易信息披露规则刻不容缓。

Each disclosure obligor shall be liable for the information involving it in the report on equity changes; with respect to the information related to several disclosure obligors involved in the report, each obligor shall bear joint and several liabilities for the relevant part.

各信息披露义务人应当对持股变动报告书中涉及其自身的信息承担责任;对持股变动报告书中涉及的与多个信息披露义务人相关的信息,各信息披露义务人对相关部分承担连带责任。

Article 6 For the purposes of these Procedures, the term "parties with information disclosure obligations for Change of Shareholdings"(Information Disclosure Obligors) shall mean a shareholder, a person controlling shares or persons acting in concert that shall perform information disclosure obligations in accordance with the provisions hereof as a result of a change or possible change in the number of shares held or controlled by him or them in a listed company reaching a prescribed percentage.

第6条的目的,这些程序,任期,各方与信息披露义务的改变持有股票(信息披露obligors )系指股东,控股的一人或多人代理在音乐会应履行信息披露义务,按照该条款,由于改变或可能改变在数量上持有的股份或控制由他或他们在一间上市公司达成一项订明的百分比。

Sometimes clients show your letters to others without realizing they can lose the attorney-client privilege of that communication. Add this phrase at the top of the letter to remind them not to do this: CONFIDENTIAL ATTORNEY-CLIENT COMMUNICATION DO NOT COPY OR DISCLOSE TO ANYONE ELSE If the letter is written during or in anticipation of litigation, the following phrase can be used: CONFIDENTIAL ATTORNEY-CLIENT COMMUNICATION AND WORK PRODUCT DO NOT COPY OR DISCLOSE TO ANYONE ELSE

有时候,客户们将收到的律师函拿给第三方阅读,因为他们不知道他们不能将其与律师之间沟通的内容披露给他方,所以,应该在信函的首部写上一些话来提醒客户:&律师与客户之间的沟通交流为秘密信息,未经允许,不得复制或披露给第三方&如果信函是发生在诉讼之中或是诉讼的准备阶段,那最好用下面这段话:律师与客户之间的沟通交流和律师的工作成果为秘密信息,未经允许,不得复制或披露给第三方

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