公開發(fā)行證券的公司信息披露內(nèi)容與格式準則第28號——創(chuàng)業(yè)板公司招股說明書.中英文對照

1、公開發(fā)行證券的公司信息披露內(nèi)容與格 式準則第 28 號創(chuàng)業(yè)板公司招股說明 書Rules on the Content and Format of Information Disclosure of Companies that Publicly Offer Securities No. 28 - Prospectus of Companies on the Growth Enterprise MarketEnglish Version中文版發(fā)文日期：2009 年 07 月 20 日有效范圍：全國 發(fā)文機關(guān)：中國證券監(jiān)督管理委員會 文號：證監(jiān)會公告200917 號 時效性：現(xiàn)行有效生效日期：20

2、09 年 07 月 20 日 所屬分類：證券（證券期貨法->證券）Promulgation Date: 07-20-2009Effective Region: NATIONALPromulgator:ChinaSecuritiesRegulatoryCommissionDocumentNo:AnnouncementoftheChinaSecurities Regulatory Commission 2009 No. 17Effectiveness: EffectiveEffective Date: 07-20-2009Category:Securities （ Securities&am

3、p;FuturesLaw->Securities）全文：Full text:公開發(fā)行證券的公司信息披露內(nèi)容與格式準則第 28 號-創(chuàng)業(yè)板公司招股說明書Rules on the Content and Format of Information Disclosure of Companies that Publicly Offer Securities No. 28 - Prospectus of Companies on theGrowth Enterprise Market證監(jiān)會公告200917 號Announcement of the China Securities Regulat

4、oryCommission 2009 No. 172009 年 7 月 20 日July 20, 2009現(xiàn)公布公開發(fā)行證券的公司信息披露內(nèi)容與格式準則第 28 號-創(chuàng)業(yè)板公司 招股說明書，自公布之日起施行。TheRulesontheContent andFormatof Information Disclosure of Companies that Publicly Offer Securities No. 28 - Prospectus of Companies on the Growth Enterprise Market are hereby promulgated and shal

5、l come into effect as of thedate of promulgation.附件：公開發(fā)行證券的公司信息披露內(nèi)容與格式準則第 28 號-創(chuàng)業(yè)板公司招 股說明書Attachment: Rules on the Content and Format of Information Disclosure of Companies that Publicly Offer Securities No. 28 - Prospectus of Companieson the Growth Enterprise Market目錄第一章總則 第二章招股說明書第一節(jié)封面、書脊、扉頁、目錄、 釋

6、義Table of ContentsChapter I General ProvisionsChapter II ProspectusSection 1 Cover, Spine, Title Page, Content, Definition第二節(jié)概覽第三節(jié)本次發(fā)行概況 第四節(jié)風險因素第五節(jié)發(fā)行人基本情況 第六節(jié)業(yè)務(wù)和技術(shù)第七節(jié)同業(yè)競爭與關(guān)聯(lián)交易第八節(jié)董事、監(jiān)事、高級管理人員 與其他核心人員第九節(jié) 公司治理第十節(jié)財務(wù)會計信息與管理層分 析第十一節(jié) 募集資金運用 第十二節(jié) 未來發(fā)展與規(guī)劃 第十三節(jié)其他重要事項 第十四節(jié) 有關(guān)聲明 第十五節(jié)附件第三章附則Section 2 OverviewSec

7、tion 3 Introduction of the Current Issue ofSharesSection 4 Risk FactorsSection 5 basic information on the IssuerSection 6 Business and TechnologySection 7 Peer Competition and Associated-partyTransactionsSection8Directors,Supervisors,SeniorManagement and Other Core PersonnelSection 9 Company Governa

8、nceSection 10 Financial and Accounting Information and Managerial AnalysisSection 11 Use of Funds RaisedSection 12 Future Development and PlanningSection 13 Other Important Matters Section 14 Relevant Statements Section 15 AnnexesChapter III Supplementary Provisions第一章 總則Chapter I General Provisions

9、第一條 為規(guī)范首次公開發(fā)行股票的信息披露行為，保護投資者合法權(quán)益，根 據(jù)公司法、證券法和首次公開發(fā) 行股票并在創(chuàng)業(yè)板上市管理暫行辦法（證監(jiān)會令第 61 號）的規(guī)定，制定本準 則。Article 1 For the purposes of regulating information disclosure in the initial public offering of shares and protecting investors' legitimate rights and interests, these Rules are hereby formulated in accord

10、ance with the Company Law, the Securities Law and the Tentative Administrative Measures for Initial Public Offerings and Listings on the Growth Enterprise Market (Order of the China Securities RegulatoryCommission No. 61).第二條申請在中華人民共和國境內(nèi)首次公開發(fā)行股票并在創(chuàng)業(yè)板上市的 公司（以下簡稱發(fā)行人）應(yīng)按本準則編制 招股說明書，作為向中國證券監(jiān)督管理委 員會（以下簡稱中

11、國證監(jiān)會）申請首次公 開發(fā)行股票的必備法律文件，并按本準則 的規(guī)定進行披露。Article 2 Companies applying for initial public offering and listing of shares on the Growth Enterprise Market (GEM) within the territory of the People's Republic of China (hereinafter collectively referred to as "the Issuers" and individually as a

12、n Issuer) shall prepare their prospectuses pursuant to theseRules,whichshallbestatutorylegal documents for applying for initial public offerings ofshareswithChinaSecuritiesRegulatory Commission (CSRC), and shall disclose the same inaccordance with the provisions of these Rules.第三條 本準則的規(guī)定是對招股說明書信息披露的

13、最低要求。不論本準則是否Article3These Rulesaretheminimum requirementsoninformation disclosurein有明確規(guī)定，凡對投資者投資決策有重大 影響的信息，均應(yīng)披露。prospectus. All information that may have a major impact on investors' investment decisions shall be disclosed regardless of whether such information is explicitly specified herein.第四

14、條 本準則某些具體要求對發(fā)行人確實不適用的，發(fā)行人可根據(jù)實際情 況，在不影響披露內(nèi)容完整性的前提下作 適當調(diào)整，但應(yīng)在申報時作書面說明。Article 4 Where some specific requirements herein do not apply to an Issuer, such Issuer may make appropriate adjustments in line with the actual situation and on the premises that the integrity of the content disclosed is not affec

15、ted, provided that it shall make written explanation when applying forand reporting such adjustments.第五條 發(fā)行人有充分依據(jù)證明本準則要求披露的某些信息涉及國家機密、商 業(yè)秘密及其他因披露可能導致其違反國 家有關(guān)保密法律法規(guī)規(guī)定或嚴重損害公 司利益的，發(fā)行人可向中國證監(jiān)會申請豁 免按本準則披露。Article 5 Where an Issuer has sufficient evidences to prove that some information required to be disc

16、losed under these Rules involves State secrets and industry secrets or the disclosure of such information may violate State laws and regulations onconfidentialityormayseriouslydamage company interests, the Issuer may apply to CSRC for exemption of disclosure in accordance withthese Rules.第六條 在不影響信息披

17、露的完整性和不致引起閱讀不便的前提下，發(fā)行人可 采用相互引征的方法，對各相關(guān)部分的內(nèi) 容進行適當?shù)募夹g(shù)處理，以避免重復和保 持文字簡潔。Article 6 An Issuer may make appropriate technical adjustments to the content of relevant parts of the prospectus by mutual reference to avoid repetition and to maintain conciseness, provided that the integrity of information so dis

18、closed is not affectedand no inconvenience in reading will be caused.第七條發(fā)行人在招股說明書中披露的所有信息應(yīng)真實、準確、完整。 發(fā)行人報送申請文件后，在中國證監(jiān)會核準前，發(fā)生應(yīng)予披露事項的，應(yīng)向中 國證監(jiān)會書面說明情況，并及時修改招股 說明書。發(fā)行人公開發(fā)行股票的申請經(jīng)中國 證監(jiān)會核準后，發(fā)生應(yīng)予披露事項的，應(yīng) 向中國證監(jiān)會書面說明情況，并經(jīng)中國證 監(jiān)會同意后相應(yīng)修改招股說明書。Article 7 All information disclosed in the prospectus shall be authentic,

19、 accurate and complete.Where a matter that shall be disclosed happens to an Issuer after it has submitted the application documentsandbeforeCSRCverifiessuch documents, the Issuer shall explain to CSRC in writing and revise the prospectus in a timely manner.Where a matter that shall be disclosed happ

20、ens after CSRC has verified an Issuer's application for public offering of shares, the Issuer shall explain to CSRC in writing and revise the prospectus upon approvalby CSRC.第八條 發(fā)行人在招股說明書中披露的財務(wù)會計資料應(yīng)有充分的依據(jù)，所引用Article 8 The financial and accounting data disclosed in the prospectus of an Issuer sha

21、ll be的發(fā)行人的財務(wù)報表、盈利預測報告（如 有）應(yīng)由具有證券期貨相關(guān)業(yè)務(wù)資格的會 計師事務(wù)所審計或?qū)徍恕ufficiently supported. The financial statements and profit forecast report (if any) cited in the prospectus shall have been audited or verified by an accounting firm duly qualified to engage in securities and futures businesses.第九條發(fā)行人應(yīng)在招股說明書顯要位置

22、提示創(chuàng)業(yè)板投資風險，作如下聲 明：“本次股票發(fā)行后擬在創(chuàng)業(yè)板市場上 市，該市場具有較高的投資風險。創(chuàng)業(yè)板 公司具有業(yè)績不穩(wěn)定、經(jīng)營風險高、退市 風險大等特點，投資者面臨較大的市場風 險。投資者應(yīng)充分了解創(chuàng)業(yè)板市場的投資 風險及本公司所披露的風險因素，審慎作 出投資決定?！盇rticle 9 The Issuer shall disclose investment risks in GEM at a prominent part of the prospectus, and make a statement as follows:"The shares under IPO are to

23、 be listed in GEM, a market with relatively high investment risks. GEM companiesarecharacterizedbyunstable performance and high operating risks, and are subject to the risk of delisting, the investors, therefore, are faced with greater market risks. The investors are advised to make prudent investme

24、nt decisions based on full understanding of the investment risks in GEM and the risk factorsdisclosed by this Company."第十條發(fā)行人應(yīng)針對實際情況在招股說明書首頁作“重大事項提示”，提醒 投資者需特別關(guān)注的公司風險及其他重 要事項，并提醒投資者認真閱讀招股說明 書“風險因素”一章的全部內(nèi)容。Article 10 The Issuer shall, as the case may be, make a "Disclosure of Important Matt

25、ers" on the first page in the prospectus to advise the investors on risks requiring special attention and other important matters, and to remind the investors to prudently read the entire text of the chapter titled"Risk Factors" in the prospectus.第十一條發(fā)行人編制招股說明書應(yīng)當準確引用有關(guān)中介機構(gòu)的專業(yè)意見 或報告。Ar

26、ticle 11 The Issuer shall make accurate citation of the professional advices or reports made by relevantagents when preparing the prospectus.第十二條發(fā)行人下屬企業(yè)的資產(chǎn)規(guī)模、收入或利潤對發(fā)行人有重大影響 的，應(yīng)參照本準則的規(guī)定披露該下屬企業(yè) 的相關(guān)信息。特定行業(yè)的發(fā)行人，除執(zhí)行本準則的 規(guī)定外，還應(yīng)執(zhí)行中國證監(jiān)會關(guān)于該行業(yè) 信息披露的特別規(guī)定。Article 12 Where the assets scale or income or profit of

27、 the Issuer's subsidiaries may have a significant impact on the Issuer, the Issuer shall disclose such information accordingly in accordance with these Rules.Issuers in any special industry shall, besides abiding by these Rules, implement special provisions set by CSRC on the information disclos

28、ure in thatindustry.第十三條招股說明書應(yīng)符合下列一般要求：（一）引用的數(shù)據(jù)應(yīng)有充分、客觀的Article 13 The prospectus shall meet the following general requirements:1. The data cited shall be adequately and objectively依據(jù)，并注明資料來源；（二）引用的數(shù)字應(yīng)采用阿拉伯數(shù)字， 貨幣金額除特別說明外，應(yīng)指人民幣金 額，并以元、千元或萬元為單位；（三）招股說明書應(yīng)使用事實描述性 語言，盡量采用圖表或其他較為直觀的方 式進行披露，保證其內(nèi)容簡明扼要、通俗 易懂，

29、突出事件實質(zhì)，不得有祝賀性、廣 告性、恭維性或詆毀性的詞句。supported, with the sources indicated;2. The figures cited shall be in Arabic numerals; the amounts shall mean amounts in Renminbi unless otherwise indicated; the amounts shall be measured in such units as Yuan, one thousand Yuan, and ten thousand Yuan;3. The language s

30、hall be descriptive; the disclosure shall be made in graphics or other intuitive forms so as to secure the conciseness and user-friendliness of the disclosed data; the essence of the described events shall be highlighted without using any congratulatory or advertising or compliment orderogatory word

31、s.第十四條發(fā)行人應(yīng)在中國證監(jiān)會指定網(wǎng)站披露招股說明書及其附件，并同 時在中國證監(jiān)會指定報刊上作首次公開 發(fā)行股票并在創(chuàng)業(yè)板上市提示性公告： “本公司首次公開發(fā)行股票申請已獲中國 證監(jiān)會核準，招股說明書及附件披露于中 國證監(jiān)會指定網(wǎng)站（www.xxxx.xxx）和公 司網(wǎng)站（www.xxxx.xxx），并置備于本公 司、擬上市的證券交易所、保薦人、主承 銷商和其他承銷機構(gòu)的住所，供公眾查 閱?！碧崾拘怨孢€應(yīng)當載有下列內(nèi)容：（一）發(fā)行股票的類型；（二）發(fā)行股數(shù)；（三）每股面值；（四）發(fā)行方式與發(fā)行對象；（五）承銷方式；（六）預計發(fā)行日期；（七）發(fā)行人、保薦人、主承銷商的 聯(lián)系地址及聯(lián)系電話。A

32、rticle 14 The Issuer shall disclose the prospectus and annexes thereof (if any) on the website designated by CSRC. Furthermore, the Issuer shall make an indicative notice of the initial public offering and listing on GEM of the shares in the following way: "The initial public offering applied f

33、or by this Company has been approved by CSRC. The prospectus and annexes thereto have been disclosed on the website designated by CSRC (www.xxxx.xxx)andtheCompany'swebsite (www.xxxx.xxx). The prospectus and annexes are also available at the place of this Company, the proposed stock exchange, the

34、 place of the sponsor, the place of the underwriter and the place of other underwriting agencies."The indicative notice shall contain the following:1. The type(s) of the shares to be issued;2. The number of the shares to be issued;3. The par value per share;4. The method and object of the IPO;5

35、. The method of underwriting;6. The estimated date of issue; and7. The address and phone number of the Issuer, the sponsor, and the lead underwriter.第十五條 發(fā)行人應(yīng)在招股說明書披露后 10 日內(nèi)，將正式印刷的招股說明書 全文文本一式五份，分別報送中國證監(jiān)會 及其在發(fā)行人注冊地的派出機構(gòu)。Article 15 The Issuer shall, within 10 days upon disclosure of the prospectus, s

36、ubmit five copies of the full text of the official prospectus to CSRC and its agency at the place where the Issuer is registered respectively.第二章 招股說明書Chapter II Prospectus第一節(jié)封面、書脊、扉頁、目錄、釋義Section 1 Cover, Spine, Title Page, Content,Definition第十六條招股說明書文本封面應(yīng)標有“×××公司首次公開發(fā)行股票并在創(chuàng) 業(yè)板上市招股說明

37、書”字樣，并載明發(fā)行 人、保薦人、主承銷商的名稱和住所。同 時，明確提示創(chuàng)業(yè)板投資風險，依照本準 則第九條作出恰當?shù)穆暶?。Article 16 The cover of the prospectus shall be marked with the words "Prospectus for the Initial Public Offering and Listing on the Growth Enterprise Market of xxx Company", and shall indicate the name and domicile of the Issuer

38、, the sponsor, and the lead underwriter. The Issuer shall clearly disclose the investment risks in GEM bymaking a statement under Article 9 of these Rules.第十七條招股說明書文本書脊應(yīng)標有“×××公司首次公開發(fā)行股票并在創(chuàng) 業(yè)板上市招股說明書”字樣。Article 17 The spine of the prospectus shall be marked with the words "Prospec

39、tus for the Initial Public Offering and Listing on the GrowthEnterprise Market of xxx Company".第十八條招股說明書扉頁應(yīng)載有下列內(nèi)容：（一）發(fā)行股票類型；（二）發(fā)行股數(shù)；（三）每股面值；（四）每股發(fā)行價格；（五）預計發(fā)行日期；（六）擬上市的證券交易所；（七）發(fā)行后總股本，發(fā)行境外上市 外資股的公司還應(yīng)披露在境內(nèi)上市流通 的股份數(shù)量和在境外上市流通的股份數(shù) 量；（八）本次發(fā)行前股東所持股份的限 售安排、股東對所持股份自愿鎖定的承 諾；（九）保薦人、主承銷商；（十）招股說明書簽署日期。Artic

40、le 18 The title page of the prospectus shall contain the following contents:1. The type(s) of the shares to be issued;2. The number of the shares to be issued;3. The par value per share;4. The issuing price of the shares;5. The estimated date of issue;6. The proposed stock exchange;7. The total equi

41、ty after the IPO; if the company has issued listed foreign shares, it shall also disclose the number of domestically listed shares in circulation and the number of overseas listed shares in circulation;8. The restricted shares held by shareholders prior to the IPO and the commitment of the sharehold

42、ers on voluntary lock-up of shares;9. The sponsor and the lead underwriter; and10. The execution date of the prospectus.第十九條發(fā)行人應(yīng)在招股說明書扉頁作如下聲明：“發(fā)行人及全體董事、監(jiān)事、高級管 理人員承諾招股說明書不存在虛假記載、 誤導性陳述或重大遺漏，并對其真實性、 準確性、完整性承擔個別和連帶的法律責 任。”“公司負責人和主管會計工作的負責Article 19 The Issuer shall make a statement as follows on the ti

43、tle page of the prospectus:"The Issuer and its directors, supervisors and senior management undertake that there is no false record, misleading statement or major omission in the prospectus, and that they will be jointly and severally liable for the authenticity, accuracy and integrity of the p

44、rospectus."人、會計機構(gòu)負責人保證招股說明書中財 務(wù)會計資料真實、完整。”“中國證監(jiān)會、其他政府部門對本次 發(fā)行所作的任何決定或意見，均不表明其 對發(fā)行人股票的價值或投資者的收益作 出實質(zhì)性判斷或者保證。任何與之相反的 聲明均屬虛假不實陳述?！薄案鶕?jù)證券法的規(guī)定，股票依法 發(fā)行后，發(fā)行人經(jīng)營與收益的變化，由發(fā) 行人自行負責，由此變化引致的投資風 險，由投資者自行負責?！?quot;The person in charge of the Company, the person in charge of accounting affairs, and the person in

45、 charge of the accounting organ undertake that the financialandaccountingdatastatedinthe prospectus is authentic and integrate.""The decisions or opinions made by CSRC and other government departments on the initial public offering do not constitute their substantive judgment on or guarant

46、ee to the value or investment return of the shares. Any statements to the contrary shall be false statements.""Under the Securities Law, the Issuer shall be liable for changes in its business operation and proceeding thereof, while the investors shall be liable forinvestment risks brought

47、by such changes"第二十條招股說明書的目錄應(yīng)標明各章、節(jié)的標題及相應(yīng)的頁碼，內(nèi)容編 排也應(yīng)符合通行的慣例。Article 20 The table of contents of the prospectus shall indicate the title and page number of each chapter and section, the layout of which shall beconsistent with general practice.第二十一條發(fā)行人應(yīng)對可能造成投資者理解障礙及有特定含義的術(shù)語作 出釋義。招股說明書的釋義應(yīng)在目錄次頁 排印

48、。Article 21 The Issuer shall define terms which may cause understanding difficulty to the investors and those which have specific meanings. The definitions shall be printed on the page(s) following the table ofcontents.第二節(jié) 概覽Section 2 Overview第二十二條發(fā)行人應(yīng)聲明：“本概覽僅對招股說明書全文作扼要提示。投資 者作出投資決策前，應(yīng)認真閱讀招股說明 書全文。

49、”Article 22 The Issuer shall make a statement as follows: "The overview only represents a brief introduction to the prospectus. Investors are advised to prudently read the entire text of the prospectusbefore making any investment decision."第二十三條 發(fā)行人應(yīng)簡要披露發(fā)行人及其控股股東、實際控制人的情況，概 述發(fā)行人的主營業(yè)務(wù)、主要財務(wù)數(shù)

50、據(jù)及財 務(wù)指標、本次發(fā)行情況及募集資金用途。Article 23 The Issuer shall make a concise introduction to itself, the controlling shareholder(s) thereof, and the actual controller. The Issuer shall introduce its core business and key financial data/indicators, and describe the initial public offering as well as how the rais

51、ed funds will beused.第二十四條發(fā)行人應(yīng)扼要披露其核心競爭優(yōu)勢，列示核心競爭優(yōu)勢的具體 表現(xiàn)。Article 24 The Issuer shall make a concise disclosure of its core competitive advantages, and describe the performance of such core competitive advantages.第三節(jié) 本次發(fā)行概況Section 3 Introduction of the Issue of Shares第二十五條 發(fā)行人應(yīng)披露其基本情況，主要包括：（一）注冊中、英文名

52、稱；（二）注冊資本；（三）法定代表人；（四）成立日期；（五）住所和郵政編碼；（六）電話、傳真號碼；（七）互聯(lián)網(wǎng)網(wǎng)址；（八）電子信箱；（九）負責信息披露和投資者關(guān)系的 部門、負責人和電話號碼。Article 25 The Issuer shall disclose certain basic information, including:1. Its registered Chinese and English names;2. Its registered capital;3. Its legal representative;4. The date of incorporation;5. I

53、ts domicile and postal code;6. Its telephone number(s) and fax number(s);7. Its website;8. Its email address; and9. The name and phone number of the department and person in charge of information disclosure and investor relationship.第二十六條 發(fā)行人應(yīng)披露本次發(fā)行的基本情況，主要包括：（一）股票種類；（二）每股面值；（三）發(fā)行股數(shù)、占發(fā)行后總股本的 比例；（四）每

54、股發(fā)行價格；（五）標明計算基礎(chǔ)和口徑的市盈率；（六）預測凈利潤及發(fā)行后每股收益（如有）；（七）發(fā)行前和發(fā)行后每股凈資產(chǎn)；（八）標明計算基礎(chǔ)和口徑的市凈率；（九）發(fā)行方式與發(fā)行對象；（十）承銷方式；（十一）預計募集資金總額和凈額；（十二）發(fā)行費用概算（包括承銷費 用、保薦費用、審計費用、評估費用、律 師費用、發(fā)行手續(xù)費用等）。Article 26 The Issuer shall disclose the basic information on the IPO, including:1. The type(s) of the shares to be issued;2. The par val

55、ue per share;3. The number of shares to be issued; and the proportion of such equity in the total equity;4. The issuing price;5. The price-earnings ratio, with the basis and caliber of calculation indicated;6. The estimated net profit and the post-issue earnings per share (if any);7. The pre-issue a

56、nd post-issue and net assets per share;8. The price to book ratio, with the basis and caliber of calculation indicated;9. The method and object of the IPO;10. The method of underwriting;11. The estimated gross amount and net amount of the raised funds; and12. The estimated issue cost (including the underwriting fee, the sponsorship fee, the audit fee, the assessment fee, the attorney's fee, the IPOcharges, etc).第二十七