公开发行证券的公司信息披露内容与格式准则第28号——创业板公司招股说明书.中英文对照

GrowthEnterpriseMarketEnglishVersion

发文日期：2009年07月20日有效范围：全国

发文机关：中国证券监督管理委员会文号：证监会公告[2009]17号时效性：现行有效

生效日期：2009年07月20日

所属分类：证券（证券期货法->证券）

中文版

PromulgationDate:07-20-2009EffectiveRegion:NATIONALPromulgator:ChinaSecuritiesRegulatoryCommission

DocumentNo:AnnouncementoftheChinaSecuritiesRegulatoryCommission[2009]No.17Effectiveness:EffectiveEffectiveDate:07-20-2009

Category:Securities（Securities&FuturesLaw->Securities）

全文：Fulltext:

公开发行证券的公司信息披露内容与格RulesontheContentandFormatofInformation式准则第28号--创业板公司招股说明书DisclosureofCompaniesthatPubliclyOffer

SecuritiesNo.28-ProspectusofCompaniesontheGrowthEnterpriseMarket证监会公告[2009]17号

AnnouncementoftheChinaSecuritiesRegulatoryCommission[2009]No.17July20,2009

2009年7月20日

现公布《公开发行证券的公司信息披TheRulesontheContentandFormatof露内容与格式准则第28号--创业板公司InformationDisclosureofCompaniesthatPublicly招股说明书》，自公布之日起施行。OfferSecuritiesNo.28-ProspectusofCompanies

ontheGrowthEnterpriseMarketareherebypromulgatedandshallcomeintoeffectasofthedateofpromulgation.附件：公开发行证券的公司信息披露Attachment:RulesontheContentandFormatof内容与格式准则第28号--创业板公司招InformationDisclosureofCompaniesthatPublicly股说明书OfferSecuritiesNo.28-ProspectusofCompanies

ontheGrowthEnterpriseMarket目录第一章第二章第一节释义

TableofContents

总则ChapterIGeneralProvisions招股说明书ChapterIIProspectus

封面、书脊、扉页、目录、Section1Cover,Spine,TitlePage,Content,

Definition

第二节概览

第三节本次发行概况第四节风险因素

第五节发行人基本情况第六节业务和技术

第七节同业竞争与关联交易

第八节董事、监事、高级管理人员与其他核心人员

第九节公司治理

第十节财务会计信息与管理层分析

第十一节募集资金运用第十二节未来发展与规划第十三节其他重要事项第十四节有关声明第十五节附件第三章附则

Section2Overview

Section3IntroductionoftheCurrentIssueofShares

Section4RiskFactors

Section5basicinformationontheIssuerSection6BusinessandTechnology

Section7PeerCompetitionandAssociated-partyTransactionsSection8Directors,Supervisors,SeniorManagementandOtherCorePersonnelSection9CompanyGovernance

Section10FinancialandAccountingInformationandManagerialAnalysis

Section11UseofFundsRaised

Section12FutureDevelopmentandPlanningSection13OtherImportantMattersSection14RelevantStatementsSection15Annexes

ChapterIIISupplementaryProvisionsChapterIGeneralProvisions

Article1Forthepurposesofregulatinginformationdisclosureintheinitialpublicofferingofsharesandprotectinginvestors'legitimaterightsandinterests,theseRulesareherebyformulatedinaccordancewiththeCompanyLaw,theSecuritiesLawandtheTentativeAdministrativeMeasuresforInitialPublicOfferingsandListingsontheGrowthEnterpriseMarket(OrderoftheChinaSecuritiesRegulatoryCommissionNo.61).

Article2CompaniesapplyingforinitialpublicofferingandlistingofsharesontheGrowthEnterpriseMarket(GEM)withintheterritoryofthePeople'sRepublicofChina(hereinaftercollectivelyreferredtoas\"theIssuers\"andindividuallyasanIssuer)shallpreparetheirprospectusespursuanttotheseRules,whichshallbestatutorylegaldocumentsforapplyingforinitialpublicofferingsofshareswithChinaSecuritiesRegulatoryCommission(CSRC),andshalldisclosethesameinaccordancewiththeprovisionsoftheseRules.

theminimumdisclosurein

第一章总则

第一条为规范首次公开发行股票的信息披露行为，保护投资者合法权益，根据《公司法》、《证券法》和《首次公开发行股票并在创业板上市管理暂行办法》（证监会令第61号）的规定，制定本准则。

第二条申请在中华人民共和国境内首次公开发行股票并在创业板上市的公司（以下简称发行人）应按本准则编制招股说明书，作为向中国证券监督管理委员会（以下简称中国证监会）申请首次公开发行股票的必备法律文件，并按本准则的规定进行披露。

第三条本准则的规定是对招股说明Article3TheseRulesare书信息披露的最低要求。不论本准则是否requirementsoninformation

有明确规定，凡对投资者投资决策有重大prospectus.Allinformationthatmayhaveamajor影响的信息，均应披露。impactoninvestors'investmentdecisionsshallbe

disclosedregardlessofwhethersuchinformationisexplicitlyspecifiedherein.第四条本准则某些具体要求对发行人确实不适用的，发行人可根据实际情况，在不影响披露内容完整性的前提下作适当调整，但应在申报时作书面说明。

Article4WheresomespecificrequirementshereindonotapplytoanIssuer,suchIssuermaymakeappropriateadjustmentsinlinewiththeactualsituationandonthepremisesthattheintegrityofthecontentdisclosedisnotaffected,providedthatitshallmakewrittenexplanationwhenapplyingforandreportingsuchadjustments.

Article5WhereanIssuerhassufficientevidencestoprovethatsomeinformationrequiredtobedisclosedundertheseRulesinvolvesStatesecretsandindustrysecretsorthedisclosureofsuchinformationmayviolateStatelawsandregulationsonconfidentialityormayseriouslydamagecompanyinterests,theIssuermayapplytoCSRCforexemptionofdisclosureinaccordancewiththeseRules.

Article6AnIssuermaymakeappropriatetechnicaladjustmentstothecontentofrelevantpartsoftheprospectusbymutualreferencetoavoidrepetitionandtomaintainconciseness,providedthattheintegrityofinformationsodisclosedisnotaffectedandnoinconvenienceinreadingwillbecaused.Article7Allinformationdisclosedintheprospectusshallbeauthentic,accurateandcomplete.

WhereamatterthatshallbedisclosedhappenstoanIssuerafterithassubmittedtheapplicationdocumentsandbeforeCSRCverifiessuchdocuments,theIssuershallexplaintoCSRCinwritingandrevisetheprospectusinatimelymanner.

WhereamatterthatshallbedisclosedhappensafterCSRChasverifiedanIssuer'sapplicationforpublicofferingofshares,theIssuershallexplaintoCSRCinwritingandrevisetheprospectusuponapprovalbyCSRC.

第五条发行人有充分依据证明本准则要求披露的某些信息涉及国家机密、商业秘密及其他因披露可能导致其违反国家有关保密法律法规规定或严重损害公司利益的，发行人可向中国证监会申请豁免按本准则披露。

第六条在不影响信息披露的完整性和不致引起阅读不便的前提下，发行人可采用相互引征的方法，对各相关部分的内容进行适当的技术处理，以避免重复和保持文字简洁。

第七条发行人在招股说明书中披露的所有信息应真实、准确、完整。

发行人报送申请文件后，在中国证监会核准前，发生应予披露事项的，应向中国证监会书面说明情况，并及时修改招股说明书。

发行人公开发行股票的申请经中国证监会核准后，发生应予披露事项的，应向中国证监会书面说明情况，并经中国证监会同意后相应修改招股说明书。

第八条发行人在招股说明书中披露Article8Thefinancialandaccountingdata的财务会计资料应有充分的依据，所引用disclosedintheprospectusofanIssuershallbe

的发行人的财务报表、盈利预测报告（如sufficientlysupported.Thefinancialstatementsand有）应由具有证券期货相关业务资格的会profitforecastreport(ifany)citedintheprospectus计师事务所审计或审核。shallhavebeenauditedorverifiedbyanaccounting

firmdulyqualifiedtoengageinsecuritiesandfuturesbusinesses.第九条发行人应在招股说明书显要位置提示创业板投资风险，作如下声明：

“本次股票发行后拟在创业板市场上市，该市场具有较高的投资风险。创业板公司具有业绩不稳定、经营风险高、退市风险大等特点，投资者面临较大的市场风险。投资者应充分了解创业板市场的投资风险及本公司所披露的风险因素，审慎作出投资决定。”

Article9TheIssuershalldiscloseinvestmentrisksinGEMataprominentpartoftheprospectus,andmakeastatementasfollows:

\"ThesharesunderIPOaretobelistedinGEM,amarketwithrelativelyhighinvestmentrisks.GEMcompaniesarecharacterizedbyunstableperformanceandhighoperatingrisks,andaresubjecttotheriskofdelisting,theinvestors,therefore,arefacedwithgreatermarketrisks.TheinvestorsareadvisedtomakeprudentinvestmentdecisionsbasedonfullunderstandingoftheinvestmentrisksinGEMandtheriskfactorsdisclosedbythisCompany.\"

Article10TheIssuershall,asthecasemaybe,makea\"DisclosureofImportantMatters\"onthefirstpageintheprospectustoadvisetheinvestorsonrisksrequiringspecialattentionandotherimportantmatters,andtoremindtheinvestorstoprudentlyreadtheentiretextofthechaptertitled\"RiskFactors\"intheprospectus.

第十条发行人应针对实际情况在招股说明书首页作“重大事项提示”，提醒投资者需特别关注的公司风险及其他重要事项，并提醒投资者认真阅读招股说明书“风险因素”一章的全部内容。

第十一条发行人编制招股说明书Article11TheIssuershallmakeaccuratecitationof应当准确引用有关中介机构的专业意见theprofessionaladvicesorreportsmadebyrelevant或报告。agentswhenpreparingtheprospectus.

第十二条发行人下属企业的资产规模、收入或利润对发行人有重大影响的，应参照本准则的规定披露该下属企业的相关信息。

特定行业的发行人，除执行本准则的规定外，还应执行中国证监会关于该行业信息披露的特别规定。

Article12WheretheassetsscaleorincomeorprofitoftheIssuer'ssubsidiariesmayhaveasignificantimpactontheIssuer,theIssuershalldisclosesuchinformationaccordinglyinaccordancewiththeseRules.

Issuersinanyspecialindustryshall,besidesabidingbytheseRules,implementspecialprovisionssetbyCSRContheinformationdisclosureinthatindustry.

第十三条招股说明书应符合下列Article13Theprospectusshallmeetthefollowing一般要求：generalrequirements:

（一）引用的数据应有充分、客观的1.Thedatacitedshallbeadequatelyandobjectively

依据，并注明资料来源；

（二）引用的数字应采用阿拉伯数字，货币金额除特别说明外，应指人民币金额，并以元、千元或万元为单位；

（三）招股说明书应使用事实描述性语言，尽量采用图表或其他较为直观的方式进行披露，保证其内容简明扼要、通俗易懂，突出事件实质，不得有祝贺性、广告性、恭维性或诋毁性的词句。

supported,withthesourcesindicated;

2.ThefigurescitedshallbeinArabicnumerals;theamountsshallmeanamountsinRenminbiunlessotherwiseindicated;theamountsshallbemeasuredinsuchunitsasYuan,onethousandYuan,andtenthousandYuan;

3.Thelanguageshallbedescriptive;thedisclosureshallbemadeingraphicsorotherintuitiveformssoastosecuretheconcisenessanduser-friendlinessofthediscloseddata;theessenceofthedescribedeventsshallbehighlightedwithoutusinganycongratulatoryoradvertisingorcomplimentorderogatorywords.

Article14TheIssuershalldisclosetheprospectusandannexesthereof(ifany)onthewebsitedesignatedbyCSRC.Furthermore,theIssuershallmakeanindicativenoticeoftheinitialpublicofferingandlistingonGEMofthesharesinthefollowingway:\"TheinitialpublicofferingappliedforbythisCompanyhasbeenapprovedbyCSRC.TheprospectusandannexestheretohavebeendisclosedonthewebsitedesignatedbyCSRC(www.xxxx.xxx)andtheCompany'swebsite(www.xxxx.xxx).TheprospectusandannexesarealsoavailableattheplaceofthisCompany,theproposedstockexchange,theplaceofthesponsor,theplaceoftheunderwriterandtheplaceofotherunderwritingagencies.\"

Theindicativenoticeshallcontainthefollowing:1.Thetype(s)ofthesharestobeissued;2.Thenumberofthesharestobeissued;3.Theparvaluepershare;

4.ThemethodandobjectoftheIPO;5.Themethodofunderwriting;6.Theestimateddateofissue;and

7.TheaddressandphonenumberoftheIssuer,thesponsor,andtheleadunderwriter.

Article15TheIssuershall,within10daysupondisclosureoftheprospectus,submitfivecopiesofthefulltextoftheofficialprospectustoCSRCanditsagencyattheplacewheretheIssuerisregisteredrespectively.

第十四条发行人应在中国证监会指定网站披露招股说明书及其附件，并同时在中国证监会指定报刊上作首次公开发行股票并在创业板上市提示性公告：“本公司首次公开发行股票申请已获中国证监会核准，招股说明书及附件披露于中国证监会指定网站（www.xxxx.xxx）和公司网站（www.xxxx.xxx），并置备于本公司、拟上市的证券交易所、保荐人、主承销商和其他承销机构的住所，供公众查阅。”

提示性公告还应当载有下列内容：（一）发行股票的类型；（二）发行股数；（三）每股面值；

（四）发行方式与发行对象；（五）承销方式；

（六）预计发行日期；

（七）发行人、保荐人、主承销商的联系地址及联系电话。

第十五条发行人应在招股说明书披露后10日内，将正式印刷的招股说明书全文文本一式五份，分别报送中国证监会及其在发行人注册地的派出机构。

第二章招股说明书第一节释义

ChapterIIProspectus

封面、书脊、扉页、目录、Section1Cover,Spine,TitlePage,Content,

Definition

Article16Thecoveroftheprospectusshallbemarkedwiththewords\"ProspectusfortheInitialPublicOfferingandListingontheGrowthEnterpriseMarketofxxxCompany\andshallindicatethenameanddomicileoftheIssuer,thesponsor,andtheleadunderwriter.TheIssuershallclearlydisclosetheinvestmentrisksinGEMbymakingastatementunderArticle9oftheseRules.

第十六条招股说明书文本封面应标有“×××公司首次公开发行股票并在创业板上市招股说明书”字样，并载明发行人、保荐人、主承销商的名称和住所。同时，明确提示创业板投资风险，依照本准则第九条作出恰当的声明。

第十七条招股说明书文本书脊应Article17Thespineoftheprospectusshallbe标有“×××公司首次公开发行股票并在创markedwiththewords\"ProspectusfortheInitial业板上市招股说明书”字样。PublicOfferingandListingontheGrowth

EnterpriseMarketofxxxCompany\".第十八条招股说明书扉页应载有下列内容：

（一）发行股票类型；（二）发行股数；（三）每股面值；

（四）每股发行价格；（五）预计发行日期；

（六）拟上市的证券交易所；

（七）发行后总股本，发行境外上市外资股的公司还应披露在境内上市流通的股份数量和在境外上市流通的股份数量；

（八）本次发行前股东所持股份的限售安排、股东对所持股份自愿锁定的承诺；

（九）保荐人、主承销商；（十）招股说明书签署日期。

Article18Thetitlepageoftheprospectusshallcontainthefollowingcontents:

1.Thetype(s)ofthesharestobeissued;2.Thenumberofthesharestobeissued;3.Theparvaluepershare;

4.Theissuingpriceoftheshares;5.Theestimateddateofissue;6.Theproposedstockexchange;

7.ThetotalequityaftertheIPO;ifthecompanyhasissuedlistedforeignshares,itshallalsodisclosethenumberofdomesticallylistedsharesincirculationandthenumberofoverseaslistedsharesincirculation;

8.TherestrictedsharesheldbyshareholderspriortotheIPOandthecommitmentoftheshareholdersonvoluntarylock-upofshares;

9.Thesponsorandtheleadunderwriter;and10.Theexecutiondateoftheprospectus.

Article19TheIssuershallmakeastatementasfollowsonthetitlepageoftheprospectus:

\"TheIssueranditsdirectors,supervisorsandseniormanagementundertakethatthereisnofalserecord,misleadingstatementormajoromissionintheprospectus,andthattheywillbejointlyandseverallyliablefortheauthenticity,accuracyandintegrityoftheprospectus.\"

第十九条发行人应在招股说明书扉页作如下声明：

“发行人及全体董事、监事、高级管理人员承诺招股说明书不存在虚假记载、误导性陈述或重大遗漏，并对其真实性、准确性、完整性承担个别和连带的法律责任。”

“公司负责人和主管会计工作的负责

人、会计机构负责人保证招股说明书中财务会计资料真实、完整。”

“中国证监会、其他政府部门对本次发行所作的任何决定或意见，均不表明其对发行人股票的价值或投资者的收益作出实质性判断或者保证。任何与之相反的声明均属虚假不实陈述。”

“根据《证券法》的规定，股票依法发行后，发行人经营与收益的变化，由发行人自行负责，由此变化引致的投资风险，由投资者自行负责。”

\"ThepersoninchargeoftheCompany,thepersoninchargeofaccountingaffairs,andthepersoninchargeoftheaccountingorganundertakethatthefinancialandaccountingdatastatedintheprospectusisauthenticandintegrate.\"

\"ThedecisionsoropinionsmadebyCSRCandothergovernmentdepartmentsontheinitialpublicofferingdonotconstitutetheirsubstantivejudgmentonorguaranteetothevalueorinvestmentreturnoftheshares.Anystatementstothecontraryshallbefalsestatements.\"

\"UndertheSecuritiesLaw,theIssuershallbeliableforchangesinitsbusinessoperationandproceedingthereof,whiletheinvestorsshallbeliableforinvestmentrisksbroughtbysuchchanges\"

第二十条招股说明书的目录应标Article20Thetableofcontentsoftheprospectus明各章、节的标题及相应的页码，内容编shallindicatethetitleandpagenumberofeach排也应符合通行的惯例。chapterandsection,thelayoutofwhichshallbe

consistentwithgeneralpractice.第二十一条发行人应对可能造成投资者理解障碍及有特定含义的术语作出释义。招股说明书的释义应在目录次页排印。

Article21TheIssuershalldefinetermswhichmaycauseunderstandingdifficultytotheinvestorsandthosewhichhavespecificmeanings.Thedefinitionsshallbeprintedonthepage(s)followingthetableofcontents.

Section2Overview

Article22TheIssuershallmakeastatementasfollows:\"Theoverviewonlyrepresentsabriefintroductiontotheprospectus.Investorsareadvisedtoprudentlyreadtheentiretextoftheprospectusbeforemakinganyinvestmentdecision.\"

Article23TheIssuershallmakeaconciseintroductiontoitself,thecontrollingshareholder(s)thereof,andtheactualcontroller.TheIssuershallintroduceitscorebusinessandkeyfinancialdata/indicators,anddescribetheinitialpublicofferingaswellashowtheraisedfundswillbeused.

第二节概览

第二十二条发行人应声明：“本概览仅对招股说明书全文作扼要提示。投资者作出投资决策前，应认真阅读招股说明书全文。”

第二十三条发行人应简要披露发行人及其控股股东、实际控制人的情况，概述发行人的主营业务、主要财务数据及财务指标、本次发行情况及募集资金用途。

第二十四条发行人应扼要披露其Article24TheIssuershallmakeaconcise核心竞争优势，列示核心竞争优势的具体disclosureofitscorecompetitiveadvantages,and表现。describetheperformanceofsuchcorecompetitive

advantages.

第三节本次发行概况

第二十五条发行人应披露其基本情况，主要包括：

（一）注册中、英文名称；（二）注册资本；（三）法定代表人；（四）成立日期；

（五）住所和邮政编码；（六）电话、传真号码；（七）互联网网址；（八）电子信箱；

（九）负责信息披露和投资者关系的部门、负责人和电话号码。

Section3IntroductionoftheIssueofSharesArticle25TheIssuershalldisclosecertainbasicinformation,including:

1.ItsregisteredChineseandEnglishnames;2.Itsregisteredcapital;3.Itslegalrepresentative;4.Thedateofincorporation;5.Itsdomicileandpostalcode;

6.Itstelephonenumber(s)andfaxnumber(s);7.Itswebsite;

8.Itsemailaddress;and

9.Thenameandphonenumberofthedepartmentandpersoninchargeofinformationdisclosureandinvestorrelationship.

Article26TheIssuershalldisclosethebasicinformationontheIPO,including:

1.Thetype(s)ofthesharestobeissued;2.Theparvaluepershare;

3.Thenumberofsharestobeissued;andtheproportionofsuchequityinthetotalequity;4.Theissuingprice;

5.Theprice-earningsratio,withthebasisandcaliberofcalculationindicated;

6.Theestimatednetprofitandthepost-issueearningspershare(ifany);

7.Thepre-issueandpost-issueandnetassetspershare;

8.Thepricetobookratio,withthebasisandcaliberofcalculationindicated;

9.ThemethodandobjectoftheIPO;10.Themethodofunderwriting;

11.Theestimatedgrossamountandnetamountoftheraisedfunds;and

12.Theestimatedissuecost(includingtheunderwritingfee,thesponsorshipfee,theauditfee,theassessmentfee,theattorney'sfee,theIPOcharges,etc).

第二十六条发行人应披露本次发行的基本情况，主要包括：

（一）股票种类；（二）每股面值；

（三）发行股数、占发行后总股本的比例；

（四）每股发行价格；（五）标明计算基础和口径的市盈率；（六）预测净利润及发行后每股收益（如有）；

（七）发行前和发行后每股净资产；

（八）标明计算基础和口径的市净率；（九）发行方式与发行对象；（十）承销方式；

（十一）预计募集资金总额和净额；（十二）发行费用概算（包括承销费用、保荐费用、审计费用、评估费用、律师费用、发行手续费用等）。

第二十七条发行人应披露下列机构Article27TheIssuershalldisclosethename,legal的名称、法定代表人、住所、联系电话、representative,domicile,telephonenumberandfax传真，同时应披露有关经办人员的姓名：numberofthefollowingorganizationsaswellasthe

nameofthehandlingpersonnel:

（一）保荐人、主承销商及其他承销1.Thesponsor,theleadunderwriterandother

机构；

（二）律师事务所；（三）会计师事务所；（四）资产评估机构；（五）股票登记机构；（六）收款银行；

（七）其他与本次发行有关的机构。underwritingagencies;2.Thelawfirmretained;

3.Theaccountingfirmretained;

4.Theassetsassessmentinstitutionretained;5.Theshareregistrationagency;6.Thecollectingbank;and

7.OtherrelevantinstitutionsinvolvedintheIPO.

第二十八条发行人应披露其与本次发行有关的保荐人、承销机构、证券服务机构及其负责人、高级管理人员、经办人员之间存在的直接或间接的股权关系或其他权益关系。

Article28TheIssuershalldisclosethedirectorindirectshareholdinginterestsorotherinterestsamongthesponsor,theunderwriters,thesecuritiesserviceorganizationsandtheirrespectivepersonincharge,seniormanagement,andhandlingpersonnelinvolvedintheIPO.

Article29TheIssuershall,basedonthemethodofIPO,disclosethemilestonesoftheproposedlisting,including:

1.ThedateofpublicannouncementoftheIPO;

2.Thecommencementdateofinquiryandrecommendation;

3.Thedateofpublicannouncementofpricing;

4.Thedateofsubscriptionandthedateofpayment;and

5.Thedateoflisting.Section4RiskFactors

Article30TheIssuershall,onthebasisofpriority,discloseallfactorsthatmayhavesignificantadverseimpact,directlyorindirectly,onitsbusinessstatus,financialstanding,sustainableprofitabilityandgrowth.

TheIssuershallmakequantitativeanalysisofthedisclosedriskfactors.Wherenoquantitativeanalysisisavailable,aqualitativedescriptionshallbemadeinstead.TheIssuershallmakeaclearexplanationontheactualandpossibleinfluenceofeachdisclosedriskfactorontheIssuerinthereportingperiod.

TheIssuershallmakea\"DisclosureofImportantMatters\"forriskfactorsthatmayhavesignificantadverseimpactonitsbusinessstatus,financialstanding,sustainableprofitabilityandgrowth.

第二十九条发行人应针对不同的发行方式披露预计发行上市的重要日期，主要包括：

（一）刊登发行公告的日期；（二）开始询价推介的日期；（三）刊登定价公告的日期；（四）申购日期和缴款日期；（五）股票上市日期。

第四节风险因素

第三十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经营状况、财务状况、持续盈利能力和成长性产生重大不利影响的所有因素。

发行人对所披露的风险因素应作定量分析，无法进行定量分析的，应有针对性地作出定性描述。对所披露的风险因素应明确说明该因素对发行人报告期内的实际影响以及可能对将来的具体影响。

对经营状况、财务状况、持续盈利能力和成长性有严重不利影响的风险因素，发行人应作“重大事项提示”。

第三十一条发行人应针对自身实际情况，具体地描述相关风险因素，描述应充分、准确，风险因素可能涉及但不限于下列内容：

（一）产品或服务的市场风险。可能涉及商业周期或产品生命周期的不利影响、公司品牌优势无法有效维持或增强、市场饱和、市场分割、过度依赖单一市场或客户、市场占有率下降、缺乏稳定的市场营销渠道等；

（二）业务模式风险。可能涉及业务模式不成熟或存在不利变化，创新模式缺乏持续性、稳定性对公司经营业绩产生不利影响，经营过度集中或分散等；

（三）经营业绩风险。可能涉及因产品或服务价格波动、成本波动及费用控制有效性不足引致的业绩不稳定，因汇率变化引致的业绩不稳定，因依赖关联方、非经常性损益或合并财务报表范围以外的投资收益波动导致经营业绩不稳定，以及因固定资产折旧大量增加而导致的未来业绩下滑风险等；

（四）资产质量或资产结构风险。可能涉及应收款项过大、账龄过长或其他资产周转能力较差导致的流动性风险，无形资产占净资产比例过高导致资产结构不合理的风险，主要资产减值准备计提不足的风险，主要资产价值大幅波动的风险以及对外投资的风险等；

（五）债务风险。可能涉及现金流状况不佳或债务结构不合理导致的偿债风险、重大担保或诉讼仲裁等或有事项导致的风险等；

（六）技术风险。可能涉及技术不成熟、技术产业化与市场化存在重大不确定性，核心技术或其他知识产权缺乏有效保护或保护期限短，缺乏核心技术或核心技术依赖他人，技术面临淘汰或被替代的风险等；

（七）投资项目风险。可能涉及市场前景、技术保障、产业政策、环境保护、土地使用、融资安排、与他人合作等方面存在的问题，因营业规模、营业范围扩大或者业务转型而导致的管理风险、业务风Article31TheIssuershall,basedontheactualsituation,describerelevantriskfactorsindetail.Thedescriptionshallbeadequateandaccurate.Riskfactorsincludebutarenotlimitedtothefollowing:1.Risksintheproductorservicemarket,whichmayinvolveadverseimpactonthebusinesscycleorproductlifecycle,failuretoeffectivelymaintainorenhancethecompany'sbrand,marketsaturation,marketsegmentation,over-relianceonasinglemarket,declineincustomershareormarketshare,lackofstablemarketingchannels,etc.;

2.Businessmodelrisks,whichmayinvolveimmaturityoforadversechangeinthebusinessmodel,adverseimpactonthecompany'sbusinessperformanceduetolackofcontinuityandstabilityintheinnovativemodel,over-centralizationordecentralizationofthecompany'sbusiness,etc.;3.Businessperformancerisks,whichmayinvolveinstabilityinperformancecausedbyproduct/servicepricefluctuationorineffectivenessofcostcontrol,instabilityinperformancecausedbychangesinexchangerates,instabilityinperformancecausedbyrelianceonassociatedpartiesornon-recurringgainsandlossesorfluctuationininvestmentincomesofftheconsolidatedfinancialstatements,decreaseinfutureperformancecausedbysubstantialincreaseinthedepreciationoffixedassets,etc.;

4.Risksinassetqualityorcapitalstructure,whichmayinvolveliquidityriskscausedbyexcessivesizeofreceivablesorexcessiveagingofaccountsorpoorliquidityofotherassets,unreasonableassetstructurecausedbyexcessivelyhighproportionofintangibleassetsinthenetassets,insufficientprovisionforimpairmentofmajorassets,substantialfluctuationinthevalueofmajorassets,externalinvestmentrisks,etc.;

5.Debtrisks,whichmayinvolvedebtrepaymentriskscausedbypoorcashfloworunreasonabledebtstructure,risksbroughtbymajorguaranteeorlitigationorarbitrationorothercontingencies,etc.;6.Technicalrisks,whichmayinvolveimmaturityoftechnology,significantuncertaintiesintheindustrializationandmarket-orientationoftechnology,lackofeffectiveprotectionforcore

险，因产能扩大而导致的产品销售风险，以及实际募集资金超过预计数额的运用风险或项目存在资金缺口的风险等；

（八）内部管理风险。可能涉及组织模式和管理制度不完善的风险，内部控制有效性不足导致的风险，内部约束不健全的风险，因股权结构复杂或关联关系复杂引致的风险，因核心管理团队不稳定或缺乏应对业务和资产规模扩张的管理能力、缺乏及时应对市场竞争和行业发展变化的反应能力引致的风险，因管理人员或其他核心人员变动影响公司持续经营的风险等；

（九）控制（权）风险。可能涉及控股股东或实际控制人利用控制地位损害公司利益的风险，因股权分散或实际控制人控制的股份比例较低可能导致控制权变化的风险，股东间关于股权的协议安排可能导致公司控制权变化的风险等；

（十）行业风险。可能涉及行业前景、行业经营环境的不利变化，公司所在行业被市场接受认可程度低，产业政策、行业管理等法律、法规、政策的不利变化等；（十一）其他法律、法规、政策变化的风险。可能涉及财政、金融、税收、土地使用、环境保护等方面法律、法规、政策变化引致的风险；

（十二）自然灾害、安全生产、外贸环境及其他可能严重影响公司持续经营的风险因素。

technologyorotherintellectualpropertyorlackofsufficientdurationofsuchprotection,lackofcoretechnologyorrelianceonothers'coretechnology,obsoletenessorreplacementoftechnology,etc.;7.Risksininvestmentprojects,whichmayinvolverisksinmarketprospect,technicalsupport,industrialpolicy,environmentalprotection,landuse,financingarrangements,cooperationwithothers;management/businessriskscausedbybusinessexpansionorrestructuring,salesriskscausedbycapacityexpansion,operatingriskscausedbydifferencebetweenthefundsactuallyraisedandthefundsestimatedtoberaised,riskscausedbylackofprojectfund,etc.;

8.Internalmanagementrisks,whichmayinvolveriskscausedbydeficitintheorganizationalmodelandmanagementsystem,riskscausedbylackofeffectiveinternalcontrol,riskscausedbyinadequateinternalconstraint,riskscausedbycomplexownershipstructureassociation,riskscausedbyinstabilityofthecoremanagementteamorlackofmanagementcapabilityforbusinessexpansionandassetsexpansionlackoftheabilitytomaketimelyresponsetomarketcompetitionandindustrydevelopment,impactonthesustainableoperationofthecompanycausedbychangesinthemanagementorotherkeypersonnel;

9.Control(right)risks,whichmayinvolvepossibledamagetothecompany'sinterestscausedbythecontrollingshareholderortheactualcontrollerbytakingadvantageoftheircontrollingthestatus,possiblechangeinthecompany'scontrollingrightcausedbydispersedownershiporlowpercentageofsharesheldbytheactualcontroller,possiblechangeinthecompany'scontrollingrightcausedbysharearrangementsmadebytheshareholders,etc.;

10.Industryrisks,whichmayinvolveadversechangesintheoutlookoroperatingenvironmentoftheindustry,lowmarketacceptanceoftheindustry,adversechangesintheindustrialpolicies,industrialmanagementrules,andotherlaws,regulations,andpoliciesgoverningtheindustryetc.;

11.Riskscausedbychangesinlaws,regulationsandpolicies,includinglaws,regulationsand

policiesinrespectofpubliceconomy,finance,tax,landuse,environmentalprotection,etc.;and

12.Risksrelatingtonaturaldisasters,productionsafety,foreignindustryenvironmentandotherriskfactorsthatmayseriouslyaffectthesustainableoperationofthecompany.

第五节

发行人基本情况

Section5basicinformationontheIssuer

Article32TheIssuershalldiscloseitsrestructuringandincorporation,including:1.Themethodofincorporation;2.Thepromoters;

3.Themajorassetsandbusinessesofthemajorpromotersbeforetherestructuringorincorporation;4.ThemajorassetsandbusinessesoftheIssueratthetimeofincorporation;

5.ThemajorassetsandbusinessesofthemajorpromotersaftertheincorporationoftheIssuer;

6.ThebusinessprocessoftheIssuer'sprecedentbeforetherestructuring,thebusinessprocessoftheIssueraftertherestructuring,andtherelationshipbetweensuchbusinessprocesses;

7.ThebusinessrelationshipbetweentheIssuerandthemajorpromoters,andthedevelopmentofsuchrelationship;and

8.Transferoftitleintheassetscontributedbythepromoters.

TheIssuershallmakeadetaileddisclosureconcerninghowitsassets,personnel,accounting,organ,andbusinessareseparatedfromthecontrollingshareholder,theactualcontrollerandotherenterprisescontrolledbytheactualcontroller.TheIssuershallalsoindicatewhetherithasasoundbusinesssystemandindependentmarketoperationability.

Article33TheIssuershallmakeadetaileddisclosureofmajorassetsrestructuringeversinceitsincorporation,includingthecontentsoftherestructuring,thestatutoryproceduresperformed,andtheinfluenceontheIssuer'sbusiness,management,actualcontrollerandoperationperformance.

第三十二条发行人应详细披露公司改制重组及设立情况，主要包括：

（一）设立方式；（二）发起人；

（三）发行人改制设立之前，主要发起人拥有的主要资产和从事的主要业务；（四）发行人成立时拥有的主要资产和从事的主要业务；

（五）发行人成立之后，主要发起人拥有的主要资产和从事的主要业务；

（六）改制前原企业的业务流程、改制后发行人的业务流程，以及原企业和发行人业务流程之间的联系；

（七）发行人成立以来，在生产经营方面与主要发起人的关联关系及演变情况；

（八）发起人出资资产的产权变更手续办理情况。

发行人应详细披露与控股股东、实际控制人及其控制的其他企业，在资产、人员、财务、机构、业务方面的分开情况，说明是否具有完整的业务体系及面向市场独立经营的能力。

第三十三条发行人应详细披露设立以来的重大资产重组情况，包括其具体内容、所履行的法定程序以及对发行人业务、管理层、实际控制人及经营业绩的影响。

第三十四条发行人应采用方框图或Article34TheIssuershalluseblockdiagramsor

其他有效形式，全面披露持有发行人5%以上股份的主要股东、实际控制人，控股股东、实际控制人所控制的其他企业，发行人的职能部门、分公司、控股子公司、参股公司，以及其他有重要影响的关联方。

othereffectiveformstomakefulldisclosureoftheshareholdersholding5%ormoreofitsshares,theactualcontroller,thecontrollingshareholder,theactualcontroller,andotherenterprisescontrolledbytheactualcontroller,aswellasitsfunctionaldepartments,branches,holdingsubsidiaries,jointstockcompaniesandassociatedpartiesthathaveamajorimpactonit.

Article35TheIssuershallmakeaconcisedisclosureofitsholdingsubsidiariesandjointstockcompanies,includingtheirrespectivedateofincorporation,registeredcapital,paid-upcapital,placeofregistration,placeofbusiness,shareholdingstructure,primarybusiness,thetotalassetsandnetassetsbytheendoftheprecedingyearandthemostimmediatepreviousperiod,andthenetprofitoftheprecedingyearandthemostimmediatepreviousperiod.TheIssuershallindicatewhetherthefinancialdatahasbeenauditedornot;ifyes,thenameoftheauditinstitutionshallalsobeindicated.Article36TheIssuershalldisclosethebasicinformationonitsactualcontrollerandtheshareholdersholding5%ormoreofitsshares,including:

1.Iftheactualcontrollerandtheshareholdersholding5%ormoreoftheIssuer'ssharesarelegalpersons,thedisclosureshallcovertheirrespectivetimeofincorporation,registeredcapital,paid-upcapital,placeofregistration,placeofbusiness,shareholdingstructure,primarybusiness,thetotalassetsandnetassetsbytheendoftheprecedingyearandthemostimmediatepreviousperiod,andthenetprofitoftheprecedingyearandthemostimmediatepreviousperiod.TheIssuershallindicatewhetherthefinancialdatahasbeenauditedornot,ifyes,thenameoftheauditinstitutionshallalsobeindicated.Iftheyareindividuals,thedisclosureshallindicatetheirrespectivenationality,IDcardnumber,andwhethertheyholdpermanentoverseasresidence.

2.TheIssuershalldisclosethebasicinformationonthecontrollingshareholderandotherenterprisescontrolledbytheactualcontroller,includingtheir

第三十五条发行人应简要披露其控股子公司、参股公司的情况，主要包括成立时间、注册资本、实收资本、注册地和主要生产经营地、股东构成及控制情况、主营业务、最近一年及一期末的总资产、净资产、最近一年及一期的净利润，并标明有关财务数据是否经过审计及审计机构名称。

第三十六条发行人应披露持有发行人5%以上股份的主要股东及实际控制人的基本情况，主要包括：

（一）持有发行人5%以上股份的主要股东及实际控制人为法人的，应披露成立时间、注册资本、实收资本、注册地和主要生产经营地、股东构成、主营业务、最近一年及一期末的总资产、净资产、最近一年及一期的净利润，并标明有关财务数据是否经过审计及审计机构名称；为自然人的，则应披露国籍、是否拥有永久境外居留权、身份证号码；

（二）控股股东和实际控制人控制的其他企业的情况，主要包括成立时间、注册资本、实收资本、注册地和主要生产经营地、主营业务、最近一年及一期末的总资产、净资产、最近一年及一期的净利润，并标明这些数据是否经过审计及审计机构名称；

（三）控股股东和实际控制人直接或间接持有发行人的股份是否存在质押或其他有争议的情况。

实际控制人应披露至最终的国有控

股主体或自然人。

respectivetimeofincorporation,registeredcapital,paid-upcapital,placeofregistration,placeofbusiness,primarybusiness,thetotalassetsandnetassetsbytheendoftheprecedingyearandthemostimmediatepreviousperiod,andthenetprofitoftheprecedingyearandthemostimmediatepreviousperiod.TheIssuershallindicatewhetherthefinancialdatahasbeenauditedornot,ifyes,thenameoftheauditinstitutionshallbeindicated.

3.TheIssuershalldiscloseallpledgesandothercontroversialcircumstancesofthesharesdirectlyorindirectlyheldbythecontrollingshareholderortheactualcontroller.

TheactualcontrollertobedisclosedshallmeantheultimateState-ownedholdingentityornaturalpersonactuallycontrollingtheIssuer.

Article37TheIssuershalldiscloserelevantinformationonthesharestobeissued,including:1.Thetotalequitybeforetheissue,thesharestobeissued,andtheproportionoftheequitytobeissuedinthetotalequity;

2.Thetoptenshareholders;

3.ThetoptennaturalpersonshareholdersandtheirrespectivetitlesintheIssuer;

4.IftheIssuerhasissuedanyState-ownedsharesorforeignshares,itshalldisclosetheshareholders'name,andthenumberandproportionofsharesheldbythemrespectively.IftheIssuerhasissuedanyState-ownedshares,itshallmark\"SS\"(abbreviationof\"State-ownedshareholder\")onthenameoftheState-ownedshareholders,andgiveexplanationonthebasisandmeaningofsuchmark;

5.ThenumberofshareholdersnewlysubscribingsharesoftheIssuerintheprecedingyear,thechangesinthenumberofsharesheldbysuchshareholders,thetimewhensuchshareholdersobtaintheshares,thepriceoftheshares,andthepricingbasisshallbedisclosed.Strategicinvestorsshallbeidentifiedwiththestrategicrelationshipexplained.

Ifthenewshareholderisalegalperson,theIssuershalldisclosethemajorshareholdersandactualcontrollerofsuchnewshareholder.Ifthenew

第三十七条发行人应披露有关股本的情况，主要包括：

（一）本次发行前的总股本、本次发行的股份，以及本次发行的股份占发行后总股本的比例；

（二）前十名股东；

（三）前十名自然人股东及其在发行人处担任的职务；

（四）发行人股本有国有股份或外资股份的，应根据有关主管部门对股份设置的批复文件披露相应的股东名称、持股数量、持股比例。涉及国有股的，应在国有股东之后标注“SS”（State-ownedShareholder的缩写），并披露前述标识的依据及标识的含义；

（五）最近一年发行人新增股东的持股数量及变化情况、取得股份的时间、价格和定价依据。属于战略投资者的，应予注明并说明具体的战略关系。

新增股东为法人的，应披露其主要股东及实际控制人；为自然人的，应披露国籍、拥有永久境外居留权情况（如有）、身份证号码；

（六）本次发行前各股东间的关联关系及关联股东的各自持股比例；

（七）本次发行前股东所持股份的限售安排和自愿锁定股份的承诺。

shareholderisanaturalperson,theIssuershalldisclosehis/hernationality,IDcardnumber,andwhethertheyholdpermanentoverseasresidence.6.Theinter-relationshipamongtheshareholdersbeforetheIPOaswellastheirrespectiveshareholdingineachother;and

7.TherestrictedsharesheldbyshareholderspriortotheIPO,andthecommitmentofvoluntarylockmadebytheshareholders.

第三十八条发行人曾存在工会持股、职工持股会持股、信托持股、委托持股或股东数量超过二百人的，应详细披露有关股份的形成原因及演变情况。进行过清理的，应当说明是否存在潜在问题和风险隐患，以及有关责任的承担主体等。

Article38IfanyoftheIssuer'sshareswereonceheldbytheindustryunion,ortheboardofshareholdingemployees,orheldintrustorescrow,oriftherearemorethantwohundredshareholders,theIssuershallmakeadetaileddisclosureoftheformationandevolutionofsuchshares.IftheIssueriseversubjecttoliquidation,theIssuershallindicatewhetherthereareanypotentialproblemsorriskstherein,andspecifytheliableparties,etc.Article39TheIssuershallmakeaconcisedisclosureoftheinformationonitsstaffandsocialbenefitsthatsuchstaffareentitledto,including:1.Thenumberofandchangesinthestaff;2.Theprofessionalstructureofthestaff;3.Theeducationbackgroundofthestaff;4.Theagestructureofthestaff;and

5.TheIssuer'simplementationofthesocialsecuritysystem,thehousingaccumulationfundsystemandthemedicalsystem,etc.

Article40TheIssuershalldisclosethemajorcommitmentsmadebytheactualcontroller,anyshareholderholding5%ormoreoftheIssuer'sshares,theshareholdingdirectors,theshareholdingsupervisorsandtheshareholdingseniormanagementaswellasimplementationofsuchcommitments.

Section6BusinessandTechnology

第三十九条发行人应简要披露员工及其社会保障情况，主要包括：

（一）员工人数及变化情况；（二）员工专业结构；（三）员工受教育程度；（四）员工年龄分布；

（五）发行人执行社会保障制度、住房公积金缴纳、医疗制度等情况。

第四十条发行人应披露实际控制人、持有5%以上股份的主要股东以及作为股东的董事、监事、高级管理人员作出的重要承诺及其履行情况。

第六节业务和技术

第四十一条发行人应披露主营业Article41TheIssuershalldiscloseitsprimary务、主要产品或服务及设立以来的变化情business,majorproductsorservices,andchanges况。thereofeversinceitsincorporation.

第四十二条发行人应披露其所处Article42TheIssuershalldisclosethebasic

行业的基本情况，主要包括：

（一）行业主管部门、行业监管体制、行业主要法律法规及政策等；

（二）行业竞争格局和市场化程度、行业内的主要企业和主要企业的市场份额、行业进入障碍、市场供求状况及变动原因、行业利润水平的变动趋势及变动原因等；

（三）影响行业发展的有利和不利因素，如产业政策、技术替代、行业发展瓶颈、国际市场冲击等；

（四）行业技术水平及技术特点、行业特有的经营模式、行业的周期性、区域性或季节性特征等；

（五）发行人所处行业与上下游行业之间的关联性，上下游行业发展状况对本行业及其发展前景的有利和不利影响；

（六）出口业务比例较大的发行人，还应披露产品进口国的有关进口政策、贸易摩擦对产品进口的影响、以及进口国同类产品的竞争格局等情况。

conditionofitsindustry,including:

1.Thegovernmentdepartmentinchargeoftheindustry,theregulatorysystem,themajorlaws,regulationsandpoliciesgoverningtheindustry,etc.;2.Competitionandmarket-orientationoftheindustry,majorenterprisesintheindustry,marketsharesofsuchmajorenterprises,industryentrybarriers,supplyanddemandrelationshipinthemarketandreasonsforchangesthereof,trendsofandreasonsforthechangesintheprofitlevel,etc.;3.Favorableandunfavorablefactorsaffectingthedevelopmentoftheindustry,suchasindustrialpolicy,technologysubstitution,developmentbottlenecks,internationalmarketshocks,etc.;

4.Technicalstandardsandtechnicalfeaturesoftheindustry,specialbusinessmodeloftheindustry,cyclical,regionalorseasonalcharacteristicsoftheindustry,etc.;

5.CorrelationbetweentheIssuer'sindustryandtheupstream/downstreamindustries,favorableandunfavorableimpactsofthedevelopmentoftheupstream/downstreamindustriesontheprospectoftheIssuer'sindustry;and

6.ItexportconstitutesalargerproportionoftheIssuer'sbusiness,theIssuershallalsodisclosetheimportpoliciessetbytheimportingcountries,theimpactofindustryfrictiononimport,competitiononsimilarproductsintheimportingcountries,etc.Article43TheIssuershalldiscloseitscompetitivestatusintheindustry,themarketshareofitsproductsorservices,changesinthemarketshareintheprecedingthreeyears,futuretrends,briefintroductionofitsmajorrivals,etc.

Article44TheIssuershalldiscloseitsprimarybusiness,including:

1.Theusageofitsmajorproductsorservices;

2.Theprocessflow/servicesflowofitsmajorproductsorservices;

3.Itsprimarybusinessmodels,suchasthepurchasemodel,theproductionorservicemodel,themarketingandmanagementmodel,andtheprofitmodel;

4.Thescaleofmajorproductsorservicesinthe

第四十三条发行人应披露其在行业中的竞争地位，说明产品或服务的市场占有率、近三年的变化情况及未来变化趋势，主要竞争对手的简要情况等。

第四十四条发行人应披露与主营业务相关的情况，主要包括：

（一）主要产品或服务的用途；（二）主要产品的工艺流程图或服务的流程图；

（三）主要业务模式，如采购模式、生产或服务模式、营销及管理模式，以及盈利模式；

（四）列表披露报告期内各期主要产品或服务的规模（产能、产量、销量，或

服务能力、服务量）、销售收入，产品或服务的主要消费群体、销售价格的变动情况；报告期内各期向前五名客户合计的销售额占当期销售总额的百分比，向单个客户的销售比例超过总额的50%或严重依赖于少数客户的，应披露其名称及销售比例。该客户为发行人的关联方的，则应披露产品最终实现销售的情况。受同一实际控制人控制的销售客户，应合并计算销售额；

（五）报告期内主要产品或服务的原材料、能源及其供应情况，主要原材料和能源的价格变动趋势、主要原材料和能源占成本的比重；报告期内各期向前五名供应商合计的采购额占当期采购总额的百分比，向单个供应商的采购比例超过总额的50%或严重依赖于少数供应商的，应披露其名称及采购比例。受同一实际控制人控制的供应商，应合并计算采购额；

（六）发行人应披露董事、监事、高级管理人员和其他核心人员，主要关联方或持有发行人5%以上股份的股东在上述供应商或客户中所占的权益。若无，亦应说明；

（七）主要产品或服务的质量控制情况，包括质量控制标准、质量控制措施、出现的质量纠纷等；

（八）存在高危险、重污染情况的，应披露安全生产及污染治理情况、因安全生产及环境保护原因受到处罚的情况、近三年相关费用成本支出及未来支出情况，说明是否符合国家关于安全生产和环境保护的要求。

发行人的业务及其模式具有创新性的，应披露其独特性、创新性以及持续创新机制。

reportingperiod(capacity,outputandsalesvolume,orservicecapabilityandservicevolume),salesrevenue,majorconsumergroupsoftheproductsorservices,changesinthesellingprice;percentageofthelumpsumsalestothetopfivecustomersinthetotalsalesinthereportingperiod.Ifthesalestoasinglecustomeraccountformorethan50%ofthetotalsalesvolume,orifthesalesheavilydependonasmallnumberofcustomers,theIssuershalldisclosethenameandsalesratioofsuchcustomers.IfsuchacustomerisanassociatedpartyoftheIssuer,theIssuershalldisclosethefinalsalesdata.Thesalestocustomerscontrolledbythesameactualcontrollershallbeconsolidated;

5.Therawmaterialsandenergiesusedtoproducethemajorproductsorprovidethemajorservicesinthereportingperiodandsupplythereof,trendofchangesinthepriceofsuchrawmaterialsandenergies,theproportionofthecostofsuchrawmaterialsandenergiesinthetotalcost;percentageofthelumpsumpurchasefromthetopfivesuppliersinthetotalpurchaseinthereportingperiod.Ifthepurchasefromasinglesupplieraccountsformorethan50%ofthetotalpurchasevolume,orifthepurchaseheavilydependsonasmallnumberofsuppliers,theIssuershalldisclosethenameandpurchaseratioofsuchsuppliers.Thepurchasefromsupplierscontrolledbythesameactualcontrollershallbeconsolidated;

6.TheIssuershalldisclosetheinterestsofthedirectors,supervisors,seniormanagement,othercorepersonnel,majorassociatedparties,orshareholdersholding5%ormoreoftheIssuer'ssharesintheabove-mentionedsuppliersorcustomers;incaseofabsenceofsuchinterests,theIssuershallclarifytothateffect;

7.Thequalitycontrolofthemajorproductsorservices,includingqualitycontrolstandards,qualitycontrolmeasures,disputesoverquality,etc.;and8.IftheIssuer'sbusinessoperationishighlyriskyorcausesheavypollution,theIssuershalldisclosetheproductionsafetyandpollutioncontrol,thepunishmentonviolationofproductionsafetyorenvironmentalpollution,costincurredinthe

precedingthreeyears,costsestimatedtobeincurredinthefuture.TheIssuershallalsoindicatewhetheritcomplieswiththeproductionsafetyandenvironmentalprotectionrequirementssetbytheState.

IftheIssuer'sbusinessorbusinessmodelisinnovative,theuniquenessandinnovationinsuchbusinessorbusinessmodelaswellasthecontinuousinnovationmechanismadoptedtheIssuershallbedisclosed.

第四十五条发行人应按对业务经营的重要性程度列表披露与其业务相关的主要固定资产、无形资产等资源要素，主要包括：

（一）经营使用的主要生产设备、房屋建筑物，披露取得和使用情况、成新率或尚可使用年限、在发行人及下属企业的分布情况以及设备大修或技术改造的周期、计划实施安排及对公司经营的影响；（二）主要无形资产情况，主要包括商标、专利、非专利技术、土地使用权、水面养殖权、探矿权、采矿权等的数量、取得方式和时间、使用情况，披露使用期限或保护期、最近一期末账面价值，以及上述资产对发行人生产经营的重要程度；（三）其他对发行人经营发生作用的资源要素。

发行人允许他人使用自己所有的资源要素，或作为被许可方使用他人资源要素的，应简要披露许可合同的主要内容，包括许可人、被许可人、许可使用的具体资源要素内容、许可方式、许可年限、许可使用费等，以及合同履行情况。若发行人所有或使用的资源要素存在纠纷或潜在纠纷的，应明确说明。

Article45TheIssuershall,accordingtotheprincipleofpriority,makedisclosureofthemajorfixedassets,intangibleassetsandotherelementsrelatingtoitsbusinessintheformofatable,including:

1.Theacquisitionmethod,use,ageorremainingservicelifeofmajorproductionequipmentandbuildingsusedinitsbusinessoperation,thedistributionofsuchequipmentandbuildingsintheIssueranditssubsidiaries,thecycleofoverhaulortransformation,theimplementationschedules,andtheimpactonthebusinessoperationofthecompany;

2.Informationaboutthemajorintangibleassets,includingthequantity,use,usetermorprotectiontermofindustrymarks,patents,non-patenttechnologies,landuserights,waterbreedingrights,prospectingrights,miningrights,etc.aswellasthemethodandtimeofobtainingsuchassets,thebookvalueofsuchassetsattheendofthemostimmediatepreviousperiod,aswellastheimportanceofimportanceintheIssuer'sproductionandoperation;and

3.OtherresourcesandelementsaffectingbusinessoperationoftheIssuer.

IftheIssuerallowsotherstouseitsresourcesorelements,orislicensedtouseothers'resourcesorelements,itshallmakeabriefdisclosureofthemajorcontentsofthelicensecontract,includingthenameofthelicensee,nameofthelicensee,thelicensefee,etc.aswellastheperformanceofthelicensecontract.Ifthereisanyexistingorpotentialdisputeovertheresourceorelementownedorused

bytheIssuer,suchdisputesshallbeindicated.

第四十六条发行人应披露其拥有的特许经营权的情况，主要包括特许经营权的取得情况，特许经营权的期限、费用标准，对发行人持续生产经营的影响。

Article46TheIssuershalldisclosethefranchiserightheldbyit,ifany,includingtheacquisitionmethod,thetimelimitofthefranchise,thefeerate,anditsimpactonthesustainableproductionandoperationoftheIssuer.

Article47TheIssuershalldisclosethecoretechnologyofitsmajorproductsorservices,includingthesources,levelandmaturityofsuchtechnology.TheIssuershallalsospecifywhethersuchtechnologyisanoriginalinnovationorintegratedinnovationorre-innovation,andindicatetheproportionoftherevenuechurnedoutbythecore-technology-basedproductsinthetotalrevenue.Article48TheIssuershalldiscloseitstechnologyreserve,includingtheprogressandtargetoftheongoingresearchanddevelopmentprojects,thestructureoftheresearchanddevelopmentcoststheprecedingthreeyearsandthemostimmediatepreviousperiod,aswellastheproportionofsuchcostinthetotalrevenue.IftheIssuerparticipatesinanyresearchanddevelopmentprojectbycooperatingwithothers,itshallalsospecifythemajorcontentsofthecooperationagreement,theachievementdistributionplan,theguarantymeasures,etc.

TheIssuershalldiscloseitstechnologicalinnovationmechanism,andspecifytheorganizationoftheresearchanddevelopmentworkaswellastheinnovationpromotionsystemsandarrangements,etc.

Article49TheIssuershalldisclosetheproportionofcoretechnicalstaffandR&Dstaffinthetotalnumberofstaff,theprofessionalqualificationsheldthereby,themajorachievementsandawards,themajorchangesinthecoretechnicalpersonnelintheprecedingtwoyears,andtheimpactofsuchchangesontheIssuer.

第四十七条发行人应披露其主要产品或服务的核心技术，披露技术来源、技术水平、成熟程度，说明技术属于原始创新、集成创新或引进消化吸收再创新的情况，以及核心技术产品收入占营业收入的比例。

第四十八条发行人应披露技术储备情况，主要包括正在从事的研发项目进展情况、拟达到的目标，最近三年及一期研发费用的构成及占营业收入的比例。与其他单位合作研发的，还需说明合作协议的主要内容、研究成果的分配方案及采取的保密措施等。

发行人应披露保持技术创新的机制，说明研发的组织、促进技术创新的制度安排等。

第四十九条发行人应披露其核心技术人员、研发人员占员工总数的比例，所取得的专业资质及重要科研成果和获得的奖项，披露最近两年核心技术人员的主要变动情况及对发行人的影响。

第五十条发行人在中华人民共和Article50IftheIssuerengagesinproductionor国境外进行生产经营的，应对有关业务活operationoutsidetheterritoryofthePeople's动进行地域性分析。发行人在境外拥有资RepublicofChina,aregionalanalysisshallbemade

产的，应详细披露该资产的具体内容、资onitsoperatingactivities.IftheIssuerhasany产规模、所在地、经营管理和盈利情况等。offshoreassets,itshalldiscloseindetailthecontent,

scale,location,management,profitability,etc.oftheassets.

第七节

同业竞争与关联交易

Section7PeerCompetitionsandAssociated-partyTransactions

Article51TheIssuershalldisclosewhetheritengagesinanysameorsimilarbusinessasthecontrollingshareholder,theactualcontroller,orotherenterprisescontrolledbytheactualcontroller.Ifyes,theIssuershallgivereasonableexplanationontheexistenceorabsenceofpeercompetition.

第五十一条发行人应披露是否存在与控股股东、实际控制人及其控制的其他企业从事相同、相似业务的情况。对存在相同、相似业务的，发行人应对是否存在同业竞争作出合理解释。

第五十二条发行人应披露控股股Article52TheIssuershalldisclosethecommitment东、实际控制人作出的避免同业竞争的承ofnon-peer-competitionmadebythecontrolling诺。shareholderandtheactualcontroller.

第五十三条发行人应根据《公司Article53TheIssuershall,inaccordancewiththe法》和企业会计准则的相关规定披露关联CompanyLawandthecorporateaccountingrules,方、关联关系和关联交易。makedisclosureofitsassociatedparties,

associations,andassociated-partytransactions.第五十四条发行人应根据交易的性质和频率，按照经常性和偶发性分类披露关联交易及关联交易对其财务状况和经营成果的影响。

购销商品、提供劳务等经常性的关联交易，应分别披露报告期内关联交易方名称、交易内容、交易金额、交易价格的确定方法、占当期营业收入或营业成本的比重、占当期同类型交易的比重以及关联交易增减变化的趋势，与交易相关应收应付款项的余额及增减变化的原因，以及上述关联交易是否仍将持续进行。

偶发性的关联交易，应披露关联交易方名称、交易时间、交易内容、交易金额、交易价格的确定方法、资金的结算情况、交易产生的利润及对发行人当期经营成果的影响、交易对公司主营业务的影响。

Article54TheIssuershall,basedonthenatureandfrequencyoftransactions,discloserecurrentassociated-partytransactionsandnon-recurrentassociated-partytransactionsrespectively,andspecifytheirimpactonitsfinancialstandingandoperatingachievements.

Forrecurrentassociated-partytransactionsforthepurchaseorsaleofgoodsorprovisionofservicesinthereportingperiod,theIssuershalldisclosethenameoftheassociatedparties,thecontent,amount,pricingmethodofthetransaction,theproportionofsuchtransactionintheoperatingincomeoroperationcostinthecurrentperiod,theproportionofsuchtransactioninthetotaltransactionsofthesametypeinthecurrentperiod,andthetrendofsuchtransactions.Theissuershallalsospecifywhethersuchtransactionsareongoingornot.

Fornon-recurrentassociated-partytransactions,theIssuershalldisclosethenameoftheassociatedparties,thedate,content,amount,pricingmethodofthetransaction,thepaymentsettlementundersuch

transaction,theprofitgeneratedbysuchtransaction,theimpactofsuchtransactionontheIssuer'soperatingachievementsinthecurrentperiod,andtheimpactofsuchtransactiononthecompany'sprimarybusiness.

第五十五条发行人应披露公司章程中对关联交易决策权限与程序作出的规定，披露公司章程中关联股东或利益冲突的董事在关联交易表决中的有关回避的规定，披露所作出的公允声明。

发行人应披露报告期内发生的关联交易是否履行了公司章程规定的程序，披露独立董事对关联交易履行的审议程序是否合法及交易价格是否公允的意见。

Article55TheIssuershalldisclosetheclausesinitsArticlesofAssociationwhichspecifythepowerandproceduresofdecision-making,andtheclausesintheArticlesofAssociationwhichspecifythewithdrawalrulesapplicabletoshareholdersordirectorshavinganinterestintheassociated-partytransactions.Thestatementoffairnessmaderelevantpartiesshallalsobedisclosed.TheIssuershalldisclosewhethertheassociated-partytransactionsmadeinthereportingperiodarecompliantwiththeproceduressetforthintheArticlesofAssociation,whethertheproceduresadoptedbytheindependentdirectortoreviewtheassociated-partytransactionsarelawful,andwhetherthetransactionpriceisfair.

Senior

第八节董事、监事、高级管理人员Section8Directors,Supervisors,与其他核心人员ManagementandOtherCorePersonnel第五十六条发行人应披露董事、监事、高级管理人员及其他核心人员的简要情况，主要包括：

（一）姓名、国籍及境外居留权；（二）性别；（三）年龄；（四）学历；（五）职称；

（六）主要业务经历；

（七）曾经担任的重要职务及任期；

Article56TheIssuershalldisclosethebasicinformationonthedirectors,supervisors,seniormanagementandothercorepersonnel,including:1.Theirname,nationalityandoverseasresidenceright;

2.Gender;3.Age;

4.Academicdegree;5.Title;

6.Majorworkingexperience;

7.Keypositionsheldintheprecedingandtenure

（八）现任职务及任期。thereof;and

对于董事、监事，应披露其提名人，8.Thepositioncurrentlyheldandtenurethereof.并披露上述人员的选聘情况。Thepersonswhonominatethedirectorsand

supervisorsshallbedisclosed.Theselectionproceduresoftheabove-mentionedpersonnelshallalsobedisclosed.第五十七条发行人应列表披露董Article57TheIssuershallprepareatableto事、监事、高级管理人员、其他核心人员disclosetheIssuer'ssharesdirectlyorindirectly及其近亲属以任何方式直接或间接持有heldbyitsdirectors,supervisors,senior

发行人股份的情况，并应列出持有人姓management,othercorepersonnelandtheir名，近三年所持股份的增减变动以及所持respectivecloserelativesinanymanner,the股份的质押或冻结情况。shareholder'sname,thechangesinthesharesheld

bythemintheprecedingthreeyears,thepledgeorfreezingofsuchshares.第五十八条发行人应披露董事、监事、高级管理人员及其他核心人员的其他对外投资情况。有关对外投资与发行人存在利益冲突的，应予特别说明，并披露其投资金额、持股比例以及有关承诺和协议。对于存在利益冲突情形的，应披露解决情况。无该种情形的，则应予以声明。

Article58TheIssuershalldiscloseotherinvestmentsmadebyitsdirectors,supervisors,seniormanagement,andothercorepersonnel.IfsuchinvestmentcontainsanyconflictofinterestoftheIssuer,itshallbestatedtothateffect,inwhichcase,theamountofinvestmentmadebysuchpersonnel,theirshareholdingproportion,andthecommitmentsandagreementsmadebythemshallbedisclosed.Ifthereisaconflictofinterest,thesolutiontheretoshallbedisclosed.Ifthereisnoconflictofinterest,astatementtothateffectshallbemade.

Article59TheIssuershalldisclosetheincomereceivedbyitsdirectors,supervisors,seniormanagement,andothercorepersonnelfromtheIssueranditsaffiliatesintheprecedingyear,aswellaspensionplansandotherbenefitsenjoyedbysuchpersonnel.

Article60TheIssuershalldisclosepart-timeworkundertakenbyitsdirectors,supervisors,seniormanagement,andothercorepersonnel,therelationshipbetweentheIssuerandtheemployerofferingsuchpart-timework.Ifthereisnosuchpart-timework,astatementtothateffectshallbemade.

第五十九条发行人应披露董事、监事、高级管理人员及其他核心人员最近一年从发行人及其关联企业领取收入的情况，以及所享受的其他待遇和退休金计划等。

第六十条发行人应披露董事、监事、高级管理人员及其他核心人员的兼职情况及所兼职单位与发行人的关联关系。没有兼职的，应予以声明。

第六十一条发行人应披露董事、监Article61TheIssuershalldisclosethekinship事、高级管理人员及其他核心人员相互之amongitsdirectors,supervisors,senior间存在的亲属关系。management,andothercorepersonnel.

第六十二条发行人应披露与董事、监事、高级管理人员及其他核心人员所签定的协议，董事、监事、高级管理人员及其他核心人员作出的重要承诺，以及有关协议或承诺的履行情况。

Article62TheIssuershalldisclosealltheagreementsmadewithitsdirectors,supervisors,seniormanagement,andothercorepersonnel,alltheimportantundertakingsmadebyitsdirectors,supervisors,seniormanagement,andothercorepersonnel,andperformanceofsuchagreementsandundertakings.

第六十三条发行人应披露董事、监Article63TheIssuershalldisclosewhetherits事、高级管理人员是否符合法律法规规定directors,supervisors,andseniormanagementhold的任职资格。thequalificationsrequiredbylawsandregulations.

第六十四条发行人董事、监事、高Article64Ifthereisanychangeinthedirectors,级管理人员在近两年内曾发生变动的，应supervisors,orseniormanagementoftheIssuerin披露变动情况和原因。theprecedingtwoyears,changeshaveoccurred,

suchchangesshallbedisclosedwithreasonsthereof.

第九节公司治理

第六十五条发行人应披露股东大会、董事会、监事会、独立董事、董事会秘书制度的建立健全及运行情况，说明上述机构和人员履行职责的情况。

发行人应披露审计委员会的人员构成、议事规则及运行情况。

Section9CompanyGovernance

Article65TheIssuershalldisclosetheincorporation,maintenanceandoperationofthegeneralmeetingofshareholders,theboardofdirectors,theboardofsupervisors,theindependentdirector,theboardsecretarysystem,andexplaintheperformanceoftheabove-mentionedorgansandpersonnel.

TheIssuershalldisclosethestructure,rulesandoperationoftheauditboard.

Article66TheIssuershalldisclosewhetherthereithasanyviolationsoflawsorregulationsintheprecedingthreeyears,ifyes,itshalldisclosethesameandpunishmentthereon,andexplaintheimpactonitself;ifno,itshallbestatedtothateffect.

Article67TheIssuershalldisclosewhetheranyfundsareoccupiedbythecontrollingshareholderortheactualcontrollerorotherenterprisescontrolledbytheactualcontrollerintheprecedingthreeyears,andwhethertheactualcontrollergrantsanyguaranteetootherenterprisescontrolledbytheactualcontrollerintheprecedingthreeyears,ifno,itshallbestatedtothateffect.

Article68TheIssuershalldisclosethemanagement'scommentsontheself-assessmentovertheintegrity,rationalityandeffectivenessofthecompany'sinternalcontrolaswellasthecertifiedpublicaccountants'opinionsonthecompany'sinternalcontrol.Ifthecertifiedpublicaccountantspointoutanyweaknessesinthecompany'sinternalcontrol,suchweaknessesshall

第六十六条发行人应披露最近三年内是否存在违法违规行为，若存在违法违规行为，应披露违法违规事实和受到处罚的情况，并说明对发行人的影响；若不存在违法违规行为，应声明。

第六十七条发行人应披露最近三年内是否存在资金被控股股东、实际控制人及其控制的其他企业占用的情况，或者为控股股东、实际控制人及其控制的其他企业担保的情况；不存在资金占用和对外担保的，应声明。

第六十八条发行人应披露公司管理层对内部控制完整性、合理性及有效性的自我评估意见以及注册会计师对公司内部控制的鉴证意见。注册会计师指出公司内部控制存在缺陷的，应予披露并说明改进措施。

bedisclosedandwithimprovementsthereof.

第六十九条发行人应披露对外投资、担保事项的政策及制度安排，说明决策权限及程序等规定，并说明最近三年的执行情况。

Article69TheIssuershalldiscloseitspoliciesandinstitutionalarrangementsregardingexternalinvestmentandguaranty,explainthepowerandproceduresofdecision-making,anddescribetheimplementationofthesameintheprecedingthreeyears.

Article70TheIssuershalldisclosetheprotectionoftherightsandinterestsofitsinvestors,andindicatethemeasuresadoptedbyittosecuretheinvestors'accesstothecompany'sinformationandtheinvestors'righttoenjoythecapitalgains,toparticipateinmajordecision-making,tochoosethemanagement,etc.

第七十条发行人应披露投资者权益保护的情况，说明在保障投资者依法享有获取公司信息、享有资产收益、参与重大决策和选择管理者等权利方面采取的措施。

第十节析财务会计信息与管理层分Section10FinancialandAccountingInformation

andManagerialAnalysis

第七十一条发行人应披露最近三年及一期的资产负债表、利润表和现金流量表。发行人编制合并财务报表的，应同时披露合并财务报表和母公司财务报表。

Article71TheIssuershalldisclosethebalancesheet,theincomestatementandthecashflowstatementoftheprecedingthreeyearsandthemostimmediatepreviousperiod.IftheIssuerpreparesanyconsolidatedfinancialstatements,itshallalso

发行人应披露财务报表的编制基础、disclosesuchconsolidatedfinancialstatementsand合并财务报表范围及变化情况。thefinancialstatementsofitsparentcompany.

TheIssuershalldisclosethebasisofthefinancialstatements,thescopecoveredbytheconsolidatedfinancialstatements,andchangesofsuchbasisandscope.第七十二条发行人应披露会计师事务所的审计意见类型。财务报表被出具带强调事项段的无保留审计意见的，应全文披露审计报告正文以及董事会、监事会及注册会计师对强调事项的详细说明。

Article72TheIssuershalldisclosetheauditopinionissuedbytheaccountingfirm.Iftheaccountingfirmissuesacleanopiniononthefinancialstatements,theIssuershalldisclosethefulltextoftheauditreportaswellastheexplanationsoftheboardofdirectors,theboardofsupervisors,andtheregisteredpublicaccountantsontheemphasizedmatters.

Article73TheIssuershall,basedonthecharacteristicsofitsbusinesses,makefulldisclosureofthemajoraccountingpoliciesandaccountingestimateswhichmayhaveasignificantimpactonthefairreflectiononthecompany'sfinancialstandingandoperatingachievementsin

第七十三条发行人应结合业务特点充分披露报告期内采用的对公允反映公司财务状况和经营成果有重大影响的主要会计政策和会计估计。

发行人的重大会计政策或会计估计与可比上市公司存在较大差异，或者按规

定将要进行变更的，应分析重大会计政策thereportingperiod.

或会计估计的差异或变更对公司利润产IfthereisanymajordifferencebetweentheIssuer's生的影响。significantaccountingpoliciesoraccounting

estimatesandthoseofthecomparablelistedcompanies,orifsuchaccountingpoliciesoraccountingestimatesarerequiredtobechanged,theIssuershallanalyzetheimpactofsuchdifferenceorchangesonthecompany'sprofits.第七十四条发行人应披露报告期Article74TheIssuershalldisclosethe内执行的主要税收政策、缴纳的主要税implementationofthemajortaxpoliciesandthe种，并按税种分项说明执行的法定税率。majortaxespaidinthereportingperiod,andspecify

thestatutoryrateofvarioustypesoftaxes.

存在税负减免的，应按税种分项说明Ifthereisanytaxrelief,theIssuershallmakean相关法律法规或政策依据、批准机关、批itemizedstatementonthelaws,regulationsor准文号、减免幅度及有效期限。policies,basedonwhichsuchtaxreliefisgranted,

andindicatetheapprovalauthorities,thecodeoftheapprovaldocuments,therelievedproportion,andthetimelimitofsuchrelief.第七十五条发行人财务报表包含了分部信息的，应披露分部信息。

编制合并财务报表的，分部信息的披露应当以合并财务报表为基础。分部信息应当与合并财务报表或发行人财务报表中的总额信息相衔接。

发行人分析公司财务会计信息时，应当利用分部信息。

Article75IftheIssuer'sfinancialstatementscontainanysegmentdata,suchdatashallbedisclosed.

Ifconsolidatedfinancialstatementsareprepared,thedisclosureofthesegmentdatashallbebasedontheconsolidatedfinancialstatements.Thesegmentdatashallbeconsistentwiththelumpsumoftheconsolidatedfinancialstatementsorthefinancialstatements.

TheIssuershalltakethesegmentdataintoconsiderationwhenanalyzingthecorporatefinancialaccountinginformation.

Article76IftheIssueracquirestheassets(orequity)ofanyotherenterpriseduringtheprecedingyearorthemostimmediatepreviousperiod,andtotalassetsacquiredorthetotalrevenueorthetotalnetprofitoftheacquiredenterpriseexceeds20%ofthecorrespondingitemoftheIssuerpriortotheacquisition,theincomestatementoftheacquiredenterpriseoftheyearpriortotheacquisitionshallbedisclosed.

Article77TheIssuershall,basedontheverifiedstatementofnon-recurringgainsandlossesandtheconsolidatedfinancialstatements,makedisclosureofthecontentsandamountofsuchnon-recurring

第七十六条发行人最近一年及一期内收购兼并其他企业资产（或股权），且被收购企业资产总额或营业收入或净利润超过收购前发行人相应项20%（含）的，应披露被收购企业收购前一年利润表。

第七十七条发行人应依据经注册会计师核验的非经常性损益明细表，以合并财务报表的数据为基础，披露最近三年及一期非经常性损益的具体内容、金额及

对当期经营成果的影响，并计算最近三年gainsandlossesintheprecedingthreeyearsandthe及一期扣除非经常性损益后的净利润金mostimmediatepreviousperiodaswellasits额。impactontheoperatingachievementsofthecurrent

period.TheIssuershallalsocalculatethenetprofitamountafterdeductingsuchnon-recurringgainsandlossesintheprecedingthreeyearsandthemostimmediatepreviousperiod.第七十八条发行人应列表披露最近三年及一期的主要财务指标。主要包括流动比率、速动比率、资产负债率（母公司）、应收账款周转率、存货周转率、息税折旧摊销前利润、归属于发行人股东的净利润、归属于发行人股东扣除非经常性损益后的净利润、利息保障倍数、每股经营活动产生的现金流量、每股净现金流量、基本每股收益、稀释每股收益、归属于发行人股东的每股净资产、净资产收益率、无形资产（扣除土地使用权、水面养殖权和采矿权等后）占净资产的比例。除特别指出外，上述财务指标应以合并财务报表的数据为基础进行计算。其中，净资产收益率和每股收益的计算应执行中国证监会的有关规定。

Article78TheIssuershallprepareatabletodisclosethemajorfinancialindicatorsintheprecedingthreeyearsandthemostimmediatepreviousperiod,includingthecurrentratio,thequickratio,theasset-liabilityratio(oftheparentcompany),theaccountsreceivableturnover,theinventoryturnover,theEBITA,thenetprofitattributabletoshareholdersoftheIssuer,thenetprofit(afterdeductingnon-recurringgainsandlosses)attributabletoshareholdersoftheIssuer,theinterestcoverageratio,thecashflowgeneratedfromoperatingactivitiespershare,thenetcashflowpershare,thebasicearningspershare,thedilutedearningspershare,thenetassetsattributabletoshareholdersoftheIssuer,thereturnonnetassets,andtheproportionofintangibleassets(afterdeductingthelanduserights,thewaterbreedingrights,theminingrights,etc.)inthetotalnetassets.Unlessotherwiseindicated,theabovefinancialindicatorsshallbecalculatedbasedontheconsolidatedfinancialstatements.ThecalculationofthereturnonequityandtheearningspershareshallbesubjecttorelevantrulessetbyCSRC.

Article79IftheIssuerbelievesthatearningsforecastswouldhelptheinvestorstomakecorrectjudgmentontheIssuer'sstandingandtheinvestmentintheIssuer'sshares,theIssuermaydisclosesuchearningsforecasts,providedthattheIssuerisconfidenttomakerelativelyrealisticforecastsontheprofitabilityofthefollowingperiod.Iftheraisedfundsaretobeusedforpurchasingmajorassets,theprofitforecastpreparedbasedontheassumptionthatthepurchasewouldbecompletedonthebasedateaswellastheprofitforecastpreparedbasedontheassumptionthatthepurchasewouldbecompletedonJanuary1ofthe

第七十九条如果发行人认为提供盈利预测报告将有助于投资者对发行人及投资于发行人的股票作出正确判断，且发行人确信能对最近的未来期间的盈利情况作出比较切合实际的预测，发行人可以披露盈利预测报告。发行人本次募集资金拟用于重大资产购买的，则应当披露发行人假设按预计购买基准日完成购买的盈利预测报告及假设发行当年1月1日完成购买的盈利预测报告。

IPOyearshallbedisclosed.

第八十条发行人披露盈利预测报告的，应声明：“本公司盈利预测报告是管理层在最佳估计假设的基础上编制的，但所依据的各种假设具有不确定性，投资者进行投资决策时应谨慎使用。”

Article80IncasetheIssuerdisclosestheprofitforecast,itshallmakeastatementasfollows:\"TheprofitforecastispreparedbasedontheoptimizedassumptionsmadebytheCompany'smanagementwhicharesubjecttouncertainty,theinvestors,thereof,areadvisedtousesuchforecastwithcautionininvestmentdecision-making.\"

Article81TheprofitforecastdisclosedbytheIssuershallincludeaprofitforecasttableandnotesthereto.

Theformatoftheprofitforecasttableshallbeconsistentwiththeprofitreport.Theforecastamountshallbeexhibitedinseveralcolumns,namelytherealizedamount,therealizableamount,andthetotalamount.Whereitisnecessarytopreparetheconsolidatedfinancialstatement,theIssuerconcernedshallpreparetheprofitforecasttableandthecombinedprofitforecasttableoftheparentcompanyseparately.

Thenotestotheprofitforecasttableshallincludethepreparationbenchmarks,thebasicassumptionsandlegitimacythereof,thebackgroundanddataanalysisregardingtheprofitforecastdata,etc.Iftheprofitforecastcontainsanyitemssubjecttopreferentialfinancialortaxpoliciesorcontainsanynon-recurrentprofitandlossitems,itshallbespecifiedtothateffect.

Article82IftheIssuerundergoesanassetassessmentuponincorporationorinthereportingperiod,itshallmakeaconcisedisclosureofthenameoftheassessinginstitution,theassessmentmethod,thepre-assessmentbookvalueoftheassets,theassessedvalue,andtheincreaseordecreaseintheassetsvalue.Incaseofsignificantincreaseordecrease,thereasonsthereofshallbeexplained.

Article83TheIssuershallmakeaconcisedisclosureofthecapitalcontributionmadebythepromoterortheshareholdersuponitsincorporation,thevariouscapitalverificationsafteritsincorporation,andthenatureoftheassets

第八十一条发行人披露的盈利预测报告应包括盈利预测表及其说明。

盈利预测表的格式应与利润表一致，其中预测数应分栏列示已审实现数、未审实现数、预测数和合计数。需要编制合并财务报表的发行人，应分别编制母公司盈利预测表和合并盈利预测表。

盈利预测说明应包括编制基准、所依据的基本假设及其合理性、与盈利预测数据相关的背景及分析资料等。盈利预测数据包含了特定的财政税收优惠政策或非经常性损益项目的，应特别说明。

第八十二条发行人在设立时以及在报告期内进行资产评估的，应扼要披露资产评估机构名称及主要评估方法，资产评估前的账面值、评估值及增减情况，增减变化幅度较大的，应说明原因。

第八十三条发行人应扼要披露设立时发起人或股东出资及设立后历次资本变化的验资情况以及设立时发起人投入资产的计量属性，简要说明历次资本变动与资金到位情况。

contributedbythepromoteruponitsincorporation.TheIssuershallalsomakeabriefdescriptionofvariouscapitalchangesandtheavailabilityofthesaidcapital.

第八十四条发行人应扼要披露会计报表附注中的资产负债表日后事项、或有事项及其他重要事项，并结合目前存在重大担保、诉讼、其他或有事项和重大资产负债表日后事项的情况，说明对发行人财务状况、盈利能力及持续经营的影响。

Article84TheIssuershallmakeaconcisedisclosureofthepost-balance-sheet-dateitems,thecontingentitemsandotherimportantitemsinthenotestothefinancialstatements,andshall,basedontheexistingsignificantguarantees,litigations,othercontingentmatters,andthepost-balance-sheet-dateitemsinthesubstantialassets,makeastatementontheimpactofsuchitemsonitsfinancialstanding,profitability,andsustainableoperation.

Article85TheIssuershalldiscloseitsfinancialstanding,profitability,andcashflowinthereportingperiodandfuturetrendsprimarilyonthebasisoftheconsolidatedfinancialstatementsintheprecedingthreeyearsandthemostimmediatepreviousperiod.TheIssuershallnotonlyanalyzethefinancialfactors,butalsoanalyzenon-financialfactors.TheIssuershallnotonlyquotethecontentsofthefinancialstatements,butalsomakeyear-on-yearcomparison,peercomparisonandotherformsofanalysiswhichareeasytounderstand.

Article86TheanalysisoftheIssuer'sfinancialstanding,profitability,andcashflowshallgenerallyincludebutnotbelimitedtotheitemsspecifiedinArticles87to90herein.TheIssuermayaddotheritemsordeletethesaiditemsbasedontheactualsituationaccordingtotheprincipleofpriority.Article87Financialstandinganalysisshallgenerallyincludethefollowingcontents:

1.TheIssuershalldiscloseitsassetsstructureandliabilitystructure,andexplainwhethertheimpairmentreserveofthemajorassetsisinlinewiththeactualqualityofitsassets;theprecedingthreeyears.Ifthereisanymajorchangeintheassetsstructureordebtstructureintheprecedingthreeyearsandthemostimmediatepreviousperiod,theIssuershallalsoexplainthemajorfactorsthatleadtosuchchanges;

第八十五条发行人应主要依据最近三年及一期的合并财务报表分析披露发行人财务状况、盈利能力及现金流量的报告期内情况及未来趋势。分析不应仅限于财务因素，还应包括非财务因素；不应仅以引述方式重复财务报表的内容，应选择使用逐年比较、与同行业对比分析等便于理解的形式进行分析。

第八十六条发行人对财务状况、盈利能力及现金流量的分析一般应包括但不限于第八十七条至第九十条的内容，但发行人可视实际情况并根据重要性原则有选择地进行增减。

第八十七条财务状况分析一般应包括下列内容：

（一）发行人应披露公司资产、负债的主要构成，分析说明主要资产的减值准备提取情况是否与资产质量实际状况相符；最近三年及一期资产结构、负债结构发生重大变化的，发行人还应分析说明导致变化的主要因素；

（二）发行人应分析披露最近三年及一期流动比率、速动比率、资产负债率、息税折旧摊销前利润及利息保障倍数的

变动情况，并结合公司的现金流量状况、在银行的资信状况、可利用的融资渠道及授信额度、表内负债、表外融资情况及或有负债等情况，分析说明公司的偿债能力；

（三）发行人应披露最近三年及一期应收账款周转率、存货周转率等反映资产周转能力的财务指标的变动情况，并结合市场发展、行业竞争状况、公司生产模式及物流管理、销售模式及赊销政策等情况，分析说明公司的资产周转能力；

（四）发行人最近一期末持有金额较大的交易性金融资产、可供出售的金融资产、借与他人款项、委托理财等财务性投资的，应分析其投资目的、对发行人资金安排的影响、投资期限、发行人对投资的监管方案、投资的可回收性及减值准备的计提是否充足；

（五）发行人应披露最近一期末存货类别、账面价值、存货跌价准备，结合存货的构成、比例等，分析说明报告期内存货的变动情况及原因；

（六）发行人应披露最近一期末应收款项的账面原值、坏账准备、账面价值，结合应收款项的构成、比例、账龄、信用期、主要债务人等，分析说明报告期内应收款项的变动情况及原因；

（七）发行人应披露最近一期末主要固定资产类别、折旧年限、原价、净值，结合固定资产的取得、尚可使用年限、构成、比例、成新率、使用状态等，分析说明报告期内固定资产的变动情况及原因；（八）发行人应披露对外投资项目及各项投资的投资期限、初始投资额、期末投资额、股权投资占被投资方的股权比例及会计核算方法，编制合并财务报表时采用成本法核算的长期股权投资按照权益法进行调整的方法及影响金额。结合对外投资项目的构成、比例、分布、收益情况等，分析说明报告期内对外投资的变动情况及原因；

（九）发行人应披露最近一期末主要无形资产的类别、取得方式、初始金额、2.TheIssuershalldiscloseandanalyzechangesinthecurrentratio,thequickratio,theasset-liabilityratio,theEBITA,andtheinterestcoverageratiointheprecedingthreeyearsandthemostimmediatepreviousperiod,andshallindicateitssolvencybytakingintoaccountitscashflowstatus,bankcreditstatus,availabilityoffinancingchannels,creditlimits,on-balance-sheetliabilities,off-balance-sheetfinancing,contingentliabilities,etc.;

3.TheIssuershalldisclosetheaccountsreceivableturnover,theinventoryturnoverratioandotherfinancialindicatorsreflectingitsassetsturnovercapacityintheprecedingthreeyearsandthemostimmediatepreviousperiod,andshallindicateitsassetsturnovercapacitybytakingintoaccountitsmarketdevelopment,peercompetition,modeofproduction,logisticsmanagement,salesmodel,creditpolicy,etc.;

4.IftheIssuerholdsanylarge-amounttransactionalfinancialassetsoranyfinancialassetsavailableforsale,orlendsanymoneytoothers,ormakesanytrustinvestmentsorotherfinancialinvestmentsbytheendofthemostimmediatepreviousperiod,theIssuershallanalyzetheobjectivesofsuchinvestments,theirimpactsontheIssuer'sfinancialarrangements,theinvestmentterms,theIssuer'smonitoringplanforsuchinvestments,therecyclabilityofsuchinvestments,andtheadequacyoftheimpairmentreserve;

5.TheIssuershalldisclosethetype,bookvalue,stockdeclinereserveoftheinventoriesbytheendofthemostimmediatepreviousperiod,andshallspecifychangesintheinventoriesinthereportingperiodandreasonsthereofbytakingintoaccountthestructureandproportionofsuchinventories;6.TheIssuershalldisclosetheoriginalvalueofthereceivables,thebaddebtreserve,andtheoriginalvalueofthebaddebtbytheendofthemostimmediatepreviousperiod,andshallspecifychangesinthereceivablesinthereportingperiodandreasonsthereofbytakingintoaccountthestructure,proportion,aging,creditperiod,majordebtor,etc.ofthereceivables;

7.TheIssuershalldisclosethetype,depreciation

摊销年限及确定依据、摊余价值及剩余摊销年限。无形资产的原始价值是以评估值作为入账依据的，还应披露资产评估机构名称及主要评估方法。结合无形资产的构成、比例、先进程度等，分析说明报告期内无形资产的变动情况及原因；

（十）发行人应披露最近一期末递延所得税资产和递延所得税负债的金额和确认递延所得税资产的依据，分析说明报告期内递延所得税资产和递延所得税负债的变动情况及原因；

（十一）发行人应披露最近一期末的主要债项，包括主要的银行借款，对内部人员和关联方的负债，主要合同承诺的债务、或有债项的金额、期限、成本，票据贴现、抵押及担保等形成的或有负债情况。有逾期未偿还债项的，应说明其金额、利率、贷款资金用途、未按期偿还的原因、预计还款期等。结合主要债项的构成、比例、借款费用资本化情况、用途等，分析说明报告期内债项的变动情况及原因；

（十二）发行人应披露所有者权益变动表，扼要披露报告期内各期末股东权益的情况，包括股本、资本公积、盈余公积、未分配利润及少数股东权益的情况。

发行人应分析说明报告期内股东权益各项目的变动情况及原因。

period,originalcost,andnetvalueofthefixedassetsbytheendofthemostimmediatepreviousperiod,andshallspecifychangesinthefixedassetsinthereportingperiodandreasonsthereofbytakingintoaccounttheacquisition,remainingservicelife,structure,proportion,newrate,anduseofthefixedassets;

8.TheIssuershalldisclosetheinvestmentperiod,theinitialinvestmentamount,theendinginvestmentamount,theproportionoftheinvestedequityinthetotalequityoftheinvestedparty,theaccountingmethodofexternalinvestmentprojectsandotherinvestments,themethodadoptedtoadjustthelong-termequityinvestmentswhenpreparingtheconsolidatedfinancialstatementsaccordingtothecostmethod,aswellasthedatainfluencedbysuchadjustment.TheIssuershallspecifychangesintheexternalinvestmentsinthereportingperiodandreasonsthereofbytakingintoaccountthestructure,proportion,distribution,proceeding,etc.oftheexternalinvestments;

9.TheIssuershalldisclosethetype,acquisitionmethod,initialamount,amortizationperiod,confirmationbasis,amortizedvalue,andremainingamortizationperiodofthemajorintangibleassetsbytheendofthemostimmediatepreviousperiod.Theassessedvalueoftheintangibleassetsshallbetreatedastheoriginalvalueandbeusedastheaccountingbasis.TheIssuershalldisclosethenameoftheassetsassessinginstitutionandthekeyassessmentmethod.TheIssuershallalsospecifythechangesintheintangibleassetsinthereportingperiodandreasonsthereofbytakingintoaccountthestructure,proportion,advancedlevel,etc.oftheintangibleassets;

10.TheIssuershalldisclosetheamountofthedeferredincometaxassetsbytheendofthemostimmediatepreviousperiod,theamountofthedeferredincometaxliabilitiesbytheendofthemostimmediatepreviousperiod,andthebasisforconfirmingthedeferredincometaxassets.TheIssuershallalsospecifythechangesinthedeferredincometaxassetsandthedeferredincometaxliabilitiesinthereportingperiodandreasons

thereof;

11.TheIssuershalldisclosethemajordebtsbytheendofthemostimmediatepreviousperiod,includingthemajorbankloans,debtstotheinternalpersonnel,debtstotheassociatedparties,theamount,term,andcostofdebtsundermajorcontractsandcontingentdebts,aswellastheliabilitiesformedunderdiscountonnotes,mortgageorguarantee.Ifthereisanyoutstandingdebt,theIssuershallindicatetheamount,interestrates,loanpurpose,reasonofdelayofrepayment,estimatedrepaymentperiod,etc.ofsuchoutstandingdebts.TheIssuershallalsospecifythechangesinthedebtsinthereportingperiodandreasonsthereofbytakingintoaccountthestructure,ratio,capitalization,usage,etc.ofthemajordebts;and12.TheIssuershalldisclosechangesintherightsandinterestsoftheowners,andshallmakeconcisedisclosureoftherightsandinterestsoftheshareholdersattheendofeachaccountingperiodinthereportingperiod,includingtheequity,thecapitalsurplus,theearnedsurplus,theundistributedprofit,andtherightsandinterestsofminorityshareholders.

TheIssuershallspecifythechangesinthevariousrightsandinterestsoftheshareholdersinthereportingperiodandreasonsthereof.

第八十八条盈利能力分析一般应包括下列内容：

（一）发行人应列表披露最近三年及一期营业收入的构成及比例，并分别按产品或服务类别及业务、地区分部列示，分析营业收入增减变化的情况及原因；营业收入存在季节性波动的，应分析季节性因素对各季度经营成果的影响；

（二）发行人应依据所从事的主营业务、采用的经营模式及行业竞争情况，分析公司最近三年及一期利润的主要来源、可能影响发行人盈利能力连续性和稳定性的主要因素；

（三）发行人应按照利润表项目逐项分析最近三年及一期经营成果变化的原因，对于变动幅度较大的项目应重点说

Article88Profitabilityanalysisshallgenerallyincludethefollowingcontents:

1.TheIssuershalldisclosethestructureandratiooftheoperatingincomeintheprecedingthreeyearsandthemostimmediatepreviousperiod,andshallspecifythechangesintherevenueandreasonsthereofbytakingintoaccountthetypeandregionaldistributionofitsproductsorservices.Ifthereisseasonalfluctuationintheoperatingincome,theIssuershallanalyzetheimpactoftheseasonalfactorsontheoperatingachievementsofeachquarter;

2.TheIssuershall,basedonitsprimarybusinesses,businessmodels,andpeercompetition,analyzethemajorsourceofprofitintheprecedingthreeyearsandthemostimmediatepreviousperiodandthe

明；

（四）发行人主要产品的销售价格或主要原材料、能源价格频繁变动且影响较大的，应针对价格变动对公司利润的影响作敏感性分析；

（五）发行人应列表披露最近三年及一期公司综合毛利率、分行业毛利率的数据及变动情况；报告期内发生重大变化的，还应用数据说明相关因素对毛利率变动的影响程度；

（六）发行人最近三年及一期非经常性损益、合并财务报表范围以外的投资收益对公司经营成果有重大影响的，应当分析原因及对公司盈利能力稳定性的影响；

majorfactorswhichmayaffectthecontinuityandstabilityofitsprofitability;

3.TheIssuershall,basedontheincomestatement,makeanitem-by-itemanalysisofthereasonsofthechangesintheoperatingachievementsintheprecedingthreeyearsandthemostimmediatepreviousperiod,andexplainontheitemswhichhaveundergonesignificantchanges;

4.IftherearefrequentchangesinthesalepriceoftheIssuer'smajorproducts,orthepriceofthemajorrawmaterialsorenergywhichmayhavegreatimpact,theIssuershallmakesensitivityanalysisoftheimpactofsuchpricechangesonthecompany'sprofits;

5.TheIssuershallprepareatabletodisclosethe

（七）发行人应按税种分项披露最近company'sconsolidatedgrossprofitmargininthe三年及一期公司缴纳的税额，说明所得税precedingthreeyearsandthemostimmediate费用（收益）与会计利润的关系。previousperiod,thegrossprofitmarginsby

industry,andchangesthereof.Iftherearemajorchangesduringthereportingperiod,theIssuershallalsomakeaquantitativedescriptionoftheimpactofrelevantfactorsonthegrossmargin;

6.Ifthenon-recurringgainsandlossesortheinvestmentincomesofftheconsolidatedfinancialstatementsintheprecedingthreeyearsandthemostimmediatepreviousperiodhaveasignificantimpactontheIssuer'soperatingachievements,theIssuershallanalyzethereasonsthereofandtheimpactonthestabilityofitsprofitability;and

7.TheIssuershalldisclosetheamountofvarioustypesoftaxespaidbyitintheprecedingthreeyearsandthemostimmediatepreviousperiod,andspecifytherelationshipbetweentheincometaxcost(income)andtheaccountingprofit.第八十九条现金流量的分析一般应包括下列内容：

（一）发行人应扼要披露最近三年及一期经营活动产生的现金流量、投资活动产生的现金流量、筹资活动产生的现金流量的基本情况及不涉及现金收支的重大投资和筹资活动及其影响。结合公司的资金需求情况，分析经营活动、投资活动和筹资活动所产生现金流量的变动情况及

Article89Cashflowanalysisshallgenerallyincludethefollowingcontents:

1.TheIssuershallmakeconcisedisclosureofthecashflowgeneratedfromoperatingactivities,thecashflowsgeneratedfrominvestmentactivities,andthecashflowsgeneratedfromfinancingactivitiesintheprecedingthreeyearsandthemostimmediatepreviousperiod,aswellasmajorinvestmentactivitiesandfinancingactivitiesnotinvolvingcase

原因；

（二）发行人最近三年及一期经营活动产生的现金流量净额为负数或者远低于当期净利润的，应分析披露原因；

（三）发行人应披露最近三年及一期重大的资本性支出情况；如果资本性支出导致公司固定资产大规模增加或进行跨行业投资的，应当分析资本性支出对公司主营业务、经营成果和现金流量的影响；

payment.TheIssuershall,basedonitsneedforcapital,specifychangesinthecashflowgeneratedfromoperatingactivities,investmentactivities,andfinancingactivitiesandreasonsofsuchchanges;2.Ifthenetvalueofthecashflowgeneratedfromoperatingactivitiesintheprecedingthreeyearsandthemostimmediatepreviousperiodisnegativeormuchlowerthanthenetprofitinthecurrentperiod,theIssuershallanalyzeanddisclosethereasonsthereof;

（四）发行人应披露未来可预见的重3.TheIssuershalldisclosemajorcapital大资本性支出计划及资金需求量；未来资expenditureintheprecedingthreeyearsandthe本性支出计划跨行业投资的，应说明其与mostimmediatepreviousperiod.Ifthecapital公司未来发展战略的关系。expenditureleadstoamassiveincreaseinthe

company'sfixedassetsorifthecapitalexpenditureisincurredforanycross-industryinvestment,theIssuershallanalyzetheimpactofsuchcapitalexpenditureonthecompany'sprimarybusiness,operatingachievements,andcashflow;and

4.TheIssuershalldisclosetheplansforandcapitalrequirementsofforeseeablefuturemajorcapitalexpenditures.Incaseofcross-industryinvestment,theIssuershallindicatetherelationshipbetweensuchinvestmentandthecompany'sfuturedevelopmentstrategy.第九十条发行人应结合在行业竞争和业务经营方面存在的主要优势及困难，谨慎、客观分析公司财务状况和盈利能力的未来趋势。对报告期内已对公司财务状况和盈利能力有重大影响的因素，应分析其对公司未来财务状况和盈利能力可能产生的影响；目前已经存在新的趋势或变化，可能对公司未来财务状况和盈利能力产生重大影响的，应分析具体的影响。

Article90TheIssuershall,basedonitsadvantagesandweaknessesinrespectofpeercompetitionandbusinessoperation,makeprudentandobjectiveanalysisofthefuturetrendsofcompany'sfinancialstandingandprofitability.Forfactorswhichhavealreadyhadsignificantimpactonthecompany'sfinancialstandingandprofitabilitythereportingperiod,theIssuershallanalyzethepotentialimpactofsuchfactorsonthecompany'sfuturefinancialstandingandprofitability.Ifthereareanyexistingtrendsorchangeswhichmayhaveasignificantimpactonthecompany'sfuturefinancialstandingandprofitability,theIssuershallanalyzesuchimpactindetail.

第九十一条发行人应披露最近三年Article91TheIssuershalldisclosethedividend股利分配政策、实际股利分配情况以及发distributionpoliciesandtheactualdividend行后的股利分配政策。distributionstheprecedingthreeyears,aswellas

thedividenddistributionpoliciesaftertheissue.

第九十二条发行人应披露本次发行完成前滚存利润的分配安排和已履行的决策程序。若发行前的滚存利润归发行前的股东享有，应披露滚存利润的审计和实际派发情况，同时在招股说明书首页对滚存利润中由发行前股东单独享有的金额以及是否派发完毕作“重大事项提示”。

Article92TheIssuershalldisclosethedistributionarrangementsoftheprofitaccumulateduntilcompletionoftheIPOaswellasthedecision-makingproceduresadopted.Ifthepre-issueaccumulatedprofitswillbedistributedtothepre-issueshareholders,theIssuershalldisclosetheauditandactualdistributionofsuchaccumulatedprofits,andshallmakea\"DisclosureofImportantMatters\"onthefirstpageoftheprospectustospecifytheamountanddistributionprocessoftheaccumulatedprofits.Section11UseofRaisedFunds

Article93TheIssuershallmakeinvestmentwiththeraisedfundsbycenteringonitsprimarybusiness,andshalldisclosetheestimatedamountoftheraisedfunds,thespecialaccountdepositarrangement,theusageoftheraisedfunds,andtheestimatedinvestmentschedule.

Ifthereisanydifferencebetweentheamountactuallyraisedandtheestimatedamount,theIssuershallindicatethearrangementsforusingandmanagingthefunds.

Iftheraisedfundsinvolveanyexamination,approval,verificationorfiling,theIssuershalldiscloserelevantinformation.

Article94Iftheraisedfundsaretobeusedtoenhancethecompany'sservicecapacity,toexpandmarketshare,toimproveitstechnologyormanagement,ortotransformitsproductionorservicefloworfacilities,ortoexpandsitshumanresources,ortoenhanceitscorecompetitivenesscenteredonitsmainbusinesses,theIssuershalldisclosetheinvestmentarrangementsfortheraisedfunds,andspecifytheimpactofsucharrangementsonitsfutureoperatingachievements.

IfthepoolingoftheraisedfundsleadstochangeintheIssuer'sbusinessmodel,theIssuershallillustratetheimpactofsuchchangeonitsprimarybusiness,andshallmakefeasibility,withitsmanagementcapacity,technicalpreparation,andmarketexplorationtobetakenintoconsideration.

第十一节募集资金运用

第九十三条发行人募集资金应当围绕主营业务进行投资安排，应披露预计募集资金数额、专户存储安排、募集资金具体用途、预计投入的时间进度情况。

实际募集资金数额与预计募集资金存在差异的，发行人应说明资金运用和资金管理的安排。

募集资金项目涉及履行审批、核准或备案程序的，应披露相关的履行情况。

第九十四条募集资金用于提升服务能力、拓展市场营销、改进技术或管理、改造生产或服务流程或设施、扩充人力资源以及其他围绕主营业务而提升核心竞争力的，发行人应披露募集资金的具体投资安排，说明对发行人未来经营成果的影响。

募集资金投入导致发行人业务模式发生改变的，发行人应说明这种变化对主营业务的影响，并结合经营管理能力、技术准备、产品市场开拓的情况进行可行性分析。

第九十五条募集资金用于扩大现有Article95Iftheraisedfundsaretobeusedto

产品产能的，发行人应结合现有产品报告期内的产能、产量、销量、产销率、销售区域，项目达产后产品新增的产能、产量以及本行业的发展趋势、相关产品的市场容量、主要竞争对手等情况，对项目的市场前景进行分析。

募集资金用于新产品开发生产的，发行人应结合新产品的市场容量、主要竞争对手、行业发展趋势、技术保障、项目投产后新增产能情况，对项目的市场前景进行分析。

expandtheproductioncapacityoftheexistingproducts,theIssuershallmakeamarketprospectanalysisbasedontheproductioncapacity,turnover,salesvolume,sales-outputratio,andthesalesregionoftheexistingproductsinthereportingperiod,theproductcapacityandtheturnovertobeincreasedupontheprojectreachesfullcapacity,aswellasthedevelopmenttrendoftheindustry,themarketcapacityofrelevantproducts,theconditionofmajorcompetitors,etc.

Iftheraisedfundsaretobeusedfordevelopingnewproducts,theIssuershallmakeamarketprospectanalysisbasedonthemarketcapacityofsuchnewproducts,majorcompetitors,industrydevelopmenttrends,technicalsupport,andtheturnovertobeincreasedupontheprojectreachesfullcapacity.

Article96IftheIssuer'sinvestmentinfixedassetsorR&DexpenditureinthereportingperiodisratherlimitedandthefundsraisedundertheIPOwillbringamassiveincreasetothefixedassetsinvestmentorR&Dexpenditure,theIssuershallfullyexplaintherelationshipbetweenchangesinfixedassetsandproductivity,andmakesufficientdisclosureoftheimpactofthedepreciationofthenewlyaddedfixedassetsandR&DexpenditureonthefutureoperatingachievementsoftheIssuer.Article97Iftheraisedfundsaretobedirectlyusedinfixedassetinvestmentprojects,theIssuermaymakedisclosureofthefollowingcontentsbasedontheactualsituationandaccordingtotheprincipleofpriority:

1.Theinvestmentbudget,theestimatedscaleoftheinvestmentproject,andtheusageoftheraisedfunds,suchaspurchasingequipment,landortechnology,makingupworkingcapital,etc.;

2.Theproductqualitystandardsandtechnicallevel,theproductionmethods,theprocess,theproductiontechnology,themajorequipment,thecoretechnology,andtheacquisitionmethodthereof;

3.Thesupplyofmajorrawmaterials,auxiliarymaterialsandenergy;

4.Thecompletiondate,turnover,salesmethod,and

第九十六条发行人报告期内固定资产投资和研发支出很少、本次募集资金将大规模增加固定资产投资或研发支出的，应充分说明固定资产变化与产能变动的匹配关系，并充分披露新增固定资产折旧、研发支出对发行人未来经营成果的影响。

第九十七条募集资金直接用于固定资产投资项目的，发行人可视实际情况并根据重要性原则披露下列内容：

（一）投资概算情况，预计项目投资规模及募集资金具体用途，如购置设备、土地、技术以及补充流动资金等；

（二）产品的质量标准和技术水平，生产方法、工艺流程和生产技术选择，主要设备选择，核心技术及其取得方式；

（三）主要原材料、辅助材料及能源的供应情况；

（四）投资项目的竣工时间、产量、产品销售方式及营销措施；

（五）投资项目可能存在的环保问题、采取的措施及资金投入情况；

（六）投资项目的选址，拟占用土地

的面积、取得方式及土地用途；marketingmeasuresofinvestmentproject;

（七）项目的组织方式、项目的实施5.Thepotentialenvironmentalproblemsexistingin进展情况。theinvestmentproject,themeasuresadoptedto

tacklesuchproblems,andthecapitalpoolingthereof;

6.Thesiteselectionfortheinvestmentproject,theestimatedareatobeoccupiedbytheinvestmentproject,theacquisitionmethodoftheland,anduseoftheland;and

7.Theorganizationalmethodandprogressoftheproject.第九十八条募集资金拟用于合资经营或合作经营的，在披露第九十七条内容的同时，还应披露：

（一）合资或合作方的基本情况，主要包括名称、法定代表人、住所、注册资本、实收资本、主要股东、主营业务，与发行人是否存在关联关系；投资规模及各方投资比例；合资或合作方的出资方式；合资或合作协议的主要条款以及可能对发行人不利的条款；

（二）拟组建的企业法人的基本情况，主要包括设立、注册资本、主营业务、组织管理和控制情况。不组建企业法人的，应详细披露合作模式。

Article98Iftheraisedfundsaretobeusedinjointventuresorcooperativeventures,theIssuershalldisclosethefollowinginformationbesidesthecontentsspecifiedinArticle97:

1.Thebasicinformationonthepartnertothejointventureorthecooperativeventure,includingthepartner'sname,legalrepresentative,domicile,registeredcapital,paid-upcapital,majorshareholders,primarybusiness,andwhetherthereisanyassociationbetweentheIssuerandsuchpartner;theinvestmentscaleandtheparties'respectiveinvestmentratio;thecontributionmethodadoptedbythepartner;themainclausesofthejointventureagreementorcooperationagreement,andtheclauseswhichmaybeadversetotheIssuer;and2.Thebasicinformationontheproposedenterpriselegalperson,includingitsincorporation,registeredcapital,primarybusiness,organizationalmanagement,andcontrolstructure.Ifnoenterpriselegalpersonistobeestablished,theIssuershallmakedetaileddisclosureofthecooperationmodel.Article99Iftheraisedfundsaretobeusedtoincreaseinvestmentinotherenterprisesortoacquiresharesofotherenterprises,theIssuershalldisclosethefollowingcontents,providedthatsuchinvestmentoracquisitionhasbeenconfirmed:

1.Thebasicinformationontheenterprisetobeinvestedoracquired,aswellasthebalancesheetandincomestatementofthelastyearandthemostimmediatepreviousperiodwhichhavebeenauditedorreviewedbyanaccountingfirmqualifiedforsecuritiesandfuturesbusinesses;

第九十九条募集资金拟用于向其他企业增资或收购其他企业股份，且已确定的，应披露下列内容：

（一）拟增资或收购的企业的基本情况及最近一年及一期经具有证券期货相关业务资格的会计师事务所审计的资产负债表和利润表；

（二）增资资金折合股份或收购股份的评估、定价情况；

（三）增资或收购前后持股比例及控制情况；

（四）增资或收购行为与发行人业务2.Theassessmentandpricingoftheshare发展规划的关系。equivalentoftheincreasedinvestmentortheshares

tobeacquired;

3.Theshareholdingstructureandcontroloftheenterprisebeforeandaftertheinvestmentoracquisition;and

4.TherelationshipbetweentheinvestmentoracquisitionandtheIssuer'sbusinessdevelopmentplanning.第一百条募集资金拟用于收购资产，且已确定的，应披露下列内容：

（一）拟收购资产的内容；（二）拟收购资产的评估、定价情况；（三）拟收购资产与发行人主营业务的关系。

若收购的资产为在建工程的，还应披露在建工程的已投资情况、尚需投资的金额、负债情况、建设进度、计划完成时间等。

Article100Iftheraisedfundsaretobeusedtoacquireassets,theIssuershalldisclosethefollowingcontents,providedthatsuchacquisitionhasbeenconfirmed:

1.Thecontentsoftheassetstobeacquired;

2.Theassessmentandpricingoftheassetstobeacquired;and

3.TherelationshipbetweentheassetstobeacquiredandtheIssuer'sprimarybusiness.

Iftheassetstobeacquiredareaprojectunderconstruction,theIssuershallalsodisclosethepaid-ininvestmentintheproject,theamounttobepaidin,theliabilitystructure,theconstructionprogress,theestimatedcompletiondate,etc.Article101Iftheraisedfundsaretobeusedtorepaydebts,theIssuershalldisclosethegeneralrepaymentarrangementsaswellastheimpactofsucharrangementsontheIssuer'sfinancialstanding,solvency,andfinancialcost.

Article102Iftheraisedfundsaretobeusedtosupplementworkingcapital,theIssuershalldisclosethenecessityofthesupplementationandthearrangementsformanagingandoperatingsuchworkingcapital.TheIssuershallalsoindicatetheimpactofsucharrangementsonthecompany'sfinancialstandingandoperatingachievementsaswellashowthecompany'scorecompetitivenesswillberaisedbyimplementingsucharrangements.

第一百零一条募集资金用于偿还债务的，应披露偿债的总体安排及对发行人财务状况、偿债能力和财务费用的具体影响。

第一百零二条募集资金用于补充营运资金的，发行人应披露补充营运资金的必要性和管理运营安排，说明对公司财务状况及经营成果的影响和对提升公司核心竞争力的作用。

第一百零三条发行人募集资金拟作Article103Iftheraisedfundsaretobeusedfor其他用途的，应披露具体的安排及影响。otherpurposes,theIssuershalldisclosethespecific

arrangementandimpactthereof.

第一百零四条发行人应披露募集资金运用对财务状况及经营成果的影响。发行人应审慎预测具体投资的效益，分别说明募集资金运用前后的效益情况，以及预计产生效益的时间，并充分说明预测基础、依据。

Article104TheIssuershalldisclosetheimpactoftheuseoftheraisedfundsonitsfinancialstandingandoperatingachievements.TheIssuershallmakeprudentpredictionofthebenefitstobebroughtbytheinvestments,andshallspecifythebenefitsbeforeandaftertheuseoftheraisedfundsaswellastheestimatedtimeneededtogeneratesuchbenefits.TheIssuershallalsogivefullexplanationonthebasisofsuchprediction.

Section12FutureDevelopmentandPlanningArticle105TheIssuershalldisclosetheplansandobjectivesofdevelopmentintheIPOyearandthreeyearsaftertheissue,andshallspecifythemeasurestobetakentoenhanceitsgrowthability,independentinnovationability,corecompetitiveadvantage,etc.

Article106TheIssuershall,basedontheuseoftheraisedfunds,makeaprudentanalysisofitsdevelopment,growth,andinnovationinthefuture,andshallspecifythepossibleexpansionofmarket,theincreaseofmarketshare,theupgradingofexistingproductsorservices,thedevelopmentoftechnology,thecontinuousinnovation,theenhancementofmanagementandtechnicalteambuilding,theimprovementoffinancialstructure,andsoon.

Article107TheplansandobjectivesofdevelopmentdisclosedbytheIssuershallbespecific.TheIssuershallmakeareasonabledescriptionoftheassumptionsbasedonwhichsuchplansandobjectivesaremade,themajordifficultiestobeencounteredduringimplementationthereof,themethodsormeanstobetakentorealizesuchplansandobjectives.TheIssuershallmakeastatementthatitwillmakeregularreportontheimplementationofsuchplansandachievementofsuchobjectivesafterthelisting.

Article108TheIssuershalldisclosetherelationshipbetweentheabove-mentionedbusinessdevelopmentplans/objectivesandtheexistingbusinesses.IftheIssueristocooperatewithothers

第十二节未来发展与规划

第一百零五条发行人应披露发行当年和未来三年的发展规划及发展目标，说明发行人在增强成长性、增进自主创新能力、提升核心竞争优势等方面拟采取的措施。

第一百零六条发行人应当结合募集资金运用，审慎分析说明发行人的未来发展及在增强成长性和自主创新方面的情况，具体分析说明可能涉及扩大市场规模、提高市场占有率、实现现有产品或服务升级、进行技术开发和持续创新、加强管理和技术团队建设、改善公司财务结构等情况。

第一百零七条发行人披露的发展规划和目标应当具体明确，合理说明规划和目标所依据的假设条件，实施过程中可能面临的主要困难，确保实现规划和目标采用的方法或途径。发行人应声明在上市后通过定期报告持续公告规划实施和目标实现的情况。

第一百零八条发行人应披露上述业务发展规划和目标与现有业务的关系。若实现上述规划和目标涉及与他人合作的，应对合作方及合作条件予以说明。

toimplementsuchplansandrealizesuchobjective,itshallspecifythepartnersandthetermsandconditionsofthecooperation.

第一百零九条发行人披露的规划、Article109Theplans,objectives,measuresandthe目标、措施以及相应的分析，应与招股说correspondinganalysisdisclosedbytheIssuershall明书其他相关内容相衔接。beconsistentwithothercontentsoftheprospectus.

第十三节其他重要事项

第一百一十条发行人应披露对其生产经营活动、未来发展或财务状况具有重要影响的合同内容及其履行情况。合同内容应主要包括：

（一）当事人的名称和住所；（二）标的；（三）数量；（四）质量；

（五）价款或者报酬；（六）履行期限；（七）地点和方式；（八）违约责任；

（九）解决争议的方法；

（十）对发行人经营有重大影响的附带条款和限制条件。

Section13OtherImportantMatters

Article110TheIssuershalldisclosethecontentandperformanceofcontractswhichmayhaveasignificantimpactonitsproductionandoperationactivities,futuredevelopment,orfinancialstanding.Contractsofsuchcontractsshallinclude:

1.Thenameanddomicileofthecontractualparties;2.Thesubjectmatter;3.Thequantity;4.Thequality;

5.Thepriceorremuneration;6.Theperformanceterm;

7.Theplaceandmannerofperformance8.Theliabilityforbreachofcontract;9.Disputeresolution;and

10.TheauxiliarytermsandrestrictionswhichmayhaveasignificantimpactontheIssuer.

Article111TheIssuershalldiscloseanyandallexternalguarantyofferedbyit,including:

1.Theguaranteedparty'sname,registeredcapital,paid-upcapital,domicile,productionandoperation,theassociationbetweentheguaranteedpartyandtheIssuer,theguaranteedparty'stotalassets,netassets,andnetprofitbytheendofthelastyearandthemostimmediatepreviousperiod;

2.Thetype,amount,andperformancetermofthemaindebt;

3.Theguarantymethod:credit,mortgage,orpledge.Incaseofmortgageorpledge,theIssuershalldisclosethetype,quantity,valueandotherrelevantinformationaboutthecollateral;4.Scopeoftheguaranty;5.Theguarantyperiod;6.Disputeresolution;

7.Otherclausesthatmayhaveasignificantimpact

第一百一十一条发行人应披露对外担保的情况，主要包括：

（一）被担保人的名称、注册资本、实收资本、住所、生产经营情况、与发行人有无关联关系、以及最近一年及一期末的总资产、净资产和最近一年及一期的净利润；

（二）主债务的种类、金额和履行债务的期限；

（三）担保方式：采用保证方式还是抵押、质押方式；采用抵押、质押方式的，应披露担保物的种类、数量、价值等相关情况；

（四）担保范围；（五）担保期间；

（六）解决争议的方法；

（七）其他对担保人有重大影响的条款；

（八）担保履行情况。ontheguarantor;and

发行人不存在对外担保的，应予说8.Performanceofthesignificantimpact.明。IftheIssuerhasneverofferedanyexternal

guarantee,itshallmakeastatementtothateffect.第一百一十二条发行人应披露对财务状况、经营成果、声誉、业务活动、未来前景等可能产生较大影响的诉讼或仲裁事项，主要包括：

（一）案件受理情况和基本案情；（二）诉讼或仲裁请求；

（三）判决、裁决结果及执行情况；

Article112TheIssuershalldiscloselitigationorarbitrationcaseswhichmayhaveasignificantimpactonitsfinancialstanding,operatingachievements,reputation,businessactivities,prospects,etc.,including:

1.Theacceptanceandasummaryofthecase;2.Thelitigationorarbitrationclaims;

3.Thejudgmentorawardandimplementation

（四）诉讼、仲裁案件对发行人的影thereof;and响。4.Theimpactofthelitigationorarbitrationcaseson

theIssuer.第一百一十三条发行人应披露控股股东或实际控制人、控股子公司，发行人董事、监事、高级管理人员和其他核心人员作为一方当事人的重大诉讼或仲裁事项。

发行人应披露控股股东、实际控制人最近三年内是否存在重大违法行为，如不存在，应作声明。

Article113TheIssuershalldiscloselitigationorarbitrationcasestowhichitscontrollingshareholder,actualcontroller,controlledsubsidiary,director,supervisor,seniormanagement,orothercorepersonnelisaparty.

TheIssuershalldisclosewhetherthereareanysignificantviolationsbyitscontrollingshareholderandactualcontrollerintheprecedingthreeyears.Ifno,itshallmakeastatementtothateffect.

第一百一十四条发行人应披露董Article114TheIssuershalldiscloseanycriminal事、监事、高级管理人员和其他核心人员caseinvolvingitsdirector,supervisor,senior涉及刑事诉讼的情况。management,orothercorepersonnel.

第十四节有关声明Section14RelevantStatements

Article115Alldirectors,supervisorsandsenior

managementoftheIssuershallmakeastatementasfollowsonthelastpageofthemainbodyoftheprospectus:

\"Thedirectors,supervisorsandseniormanagementoftheCompanyundertakethatthereisnofalserecord,misleadingstatementormajoromissionintheprospectus,andthattheywillbejointlyandseverallyliablefortheauthenticity,accuracyandintegrityoftheprospectus.\"

ThestatementshallbesignedbyalltheIssuer'sdirectors,supervisorsandseniormanagement,and

第一百一十五条发行人全体董事、监事、高级管理人员应在招股说明书正文的尾页声明：

“本公司全体董事、监事、高级管理人员承诺本招股说明书不存在虚假记载、误导性陈述或重大遗漏，并对其真实性、准确性、完整性承担个别和连带的法律责任。”

声明应由全体董事、监事、高级管理人员签名，并由发行人加盖公章。

beaffixedwiththeIssuer'sofficialseal.

第一百一十六条保荐人（主承销商）应对招股说明书的真实性、准确性、完整性进行核查，并在招股说明书正文后声明：

“本公司已对招股说明书进行了核查，确认不存在虚假记载、误导性陈述或重大遗漏，并对其真实性、准确性和完整性承担相应的法律责任。”

声明应由法定代表人、保荐代表人、项目协办人签名，并由保荐人（主承销商）加盖公章。

Article116Thesponsor(theleadunderwriter)shallverifytheauthenticity,accuracy,andintegrityoftheprospectus,makeastatementasfollowsfollowingthemaintextoftheprospectus:

\"TheCompanyhasconductedverificationovertheprospectusandhasconfirmedthatthereisnofalserecord,misleadingstatementormajoromissionintheprospectus,andthatitwillbearthecorrespondinglegalliabilityfortheauthenticity,accuracyandintegrityoftheprospectus.\"

ThestatementshallbesignedbytheIssuer'slegalrepresentative,sponsor'srepresentative,andtheprojectassistant,andbeaffixedwiththeofficialsealofthesponsor(theleadunderwriter).

Article117TheIssuer'slawyershallmakeastatementasfollowsafterthemaintextoftheprospectus:

\"Thisfirmandtheunderwritinglawyershavereadtheprospectusandconfirmedthatthereisnodiscrepancybetweentheprospectusandthelegalopinions/attorney'sreportissuedbythisfirm.Thisfirmandtheunderwritinglawyershavenoobjectiontothecontentsofthelegalopinions/attorney'sworkreportcitedintheprospectus,andconfirmthatsuchcitationwouldnotleadtoanyfalserecord,misleadingstatementormajoromissionintheprospectus.Thisfirmandtheunderwritinglawyerswillbearthecorrespondinglegalliabilityfortheauthenticity,accuracyandintegrityoftheprospectus.\"

ThestatementshallbesignedbythelawyershandlingtheIPOandthedirectorofthelawfirmconcerned,andbeaffixedwiththeofficialsealofthelawfirm.

Article118Theaccountingfirmengagedtoaudittheprospectusshallmakeastatementasfollowsfollowingthemaintextoftheprospectus:

\"Thisfirmandtheunderwritingpubliccertifiedaccountantshavereadtheprospectusandconfirmedthatthereisnodiscrepancybetweentheprospectusandtheauditreport,auditreportonprofitforecast

第一百一十七条发行人律师应在招股说明书正文后声明：

“本所及经办律师已阅读招股说明书，确认招股说明书与本所出具的法律意见书和律师工作报告无矛盾之处。本所及经办律师对发行人在招股说明书中引用的法律意见书和律师工作报告的内容无异议，确认招股说明书不致因上述内容而出现虚假记载、误导性陈述或重大遗漏，并对其真实性、准确性和完整性承担相应的法律责任。”

声明应由经办律师及所在律师事务所负责人签名，并由律师事务所加盖公章。

第一百一十八条承担审计业务的会计师事务所应在招股说明书正文后声明：

“本所及签字注册会计师已阅读招股说明书，确认招股说明书与本所出具的审计报告、盈利预测审核报告（如有）、内部控制鉴证报告及经本所核验的非经常

性损益明细表无矛盾之处。本所及签字注册会计师对发行人在招股说明书中引用的审计报告、盈利预测审核报告（如有）、内部控制鉴证报告及经本所核验的非经常性损益明细表的内容无异议，确认招股说明书不致因上述内容而出现虚假记载、误导性陈述或重大遗漏，并对其真实性、准确性和完整性承担相应的法律责任。”

声明应由签字注册会计师及所在会计师事务所负责人签名，并由会计师事务所加盖公章。

(ifany),internalcontrolattestationreport,andthestatementofnon-recurringgainsandlossesauditedbythisfirm.Thisfirmandtheunderwritingpubliccertifiedaccountantshavenoobjectiontothecontentsoftheauditreport,auditreportonprofitforecast(ifany),internalcontrolattestationreport,andthestatementofnon-recurringgainsandlossesauditedbythisfirmcitedintheprospectus,andconfirmthatsuchcitationwouldnotleadtoanyfalserecord,misleadingstatementormajoromissionintheprospectus.Thisfirmandtheunderwritinglawyerswillbearthecorrespondinglegalliabilityfortheauthenticity,accuracyandintegrityoftheprospectus.\"

Thestatementshallbesignedbytheunderwritingpubliccertifiedaccountantsandthedirectoroftheaccountingfirmconcerned,andbeaffixedwiththeofficialsealoftheaccountingfirm.

Article119Theassessinginstitutionshallmakeastatementasfollowsfollowingthemaintextoftheprospectus:

\"Thisinstitutionandtheunderwritingassessorshavereadtheprospectusandconfirmedthatthereisnodiscrepancybetweentheprospectusandtheassetsassessmentreportissuedbythisinstitution.Thisinstitutionandtheunderwritingregisteredassetsassessorshavenoobjectiontothecontentsoftheassetsassessmentreportcitedintheprospectus,andconfirmthatsuchcitationwouldnotleadtoanyfalserecord,misleadingstatementormajoromissionintheprospectus.Thisinstitutionandtheunderwritingregisteredassetsassessorswillbearthecorrespondinglegalliabilityfortheauthenticity,accuracyandintegrityoftheprospectus.\"

Thestatementshallbesignedbytheunderwritingregisteredassetsassessorsandthedirectoroftheassessmentinstitutionconcerned,andbeaffixedwiththeofficialsealoftheinstitution.

Article120Theinstitutionundertakingthecapitalverificationshallmakeastatementasfollowsafterthemaintextoftheprospectus:

\"Thisinstitutionandtheunderwritingpubliccertifiedaccountantshavereadtheprospectusand

第一百一十九条承担评估业务的资产评估机构应在招股说明书正文后声明：

“本机构及签字注册资产评估师已阅读招股说明书，确认招股说明书与本机构出具的资产评估报告无矛盾之处。本机构及签字注册资产评估师对发行人在招股说明书中引用的资产评估报告的内容无异议，确认招股说明书不致因上述内容而出现虚假记载、误导性陈述或重大遗漏，并对其真实性、准确性和完整性承担相应的法律责任。”

声明应由签字注册资产评估师及所在资产评估机构负责人签名，并由资产评估机构加盖公章。

第一百二十条承担验资业务的机构应在招股说明书正文后声明：

“本机构及签字注册会计师已阅读招股说明书，确认招股说明书与本机构出具的验资报告无矛盾之处。本机构及签字注

册会计师对发行人在招股说明书中引用的验资报告的内容无异议，确认招股说明书不致因上述内容而出现虚假记载、误导性陈述或重大遗漏，并对其真实性、准确性和完整性承担相应的法律责任。”

声明应由签字注册会计师及所在验资机构负责人签名，并由验资机构加盖公章。

confirmedthatthereisnodiscrepancybetweentheprospectusandthecapitalverificationreportissuedbythisinstitution.Thisinstitutionandtheunderwritingpubliccertifiedaccountantshavenoobjectiontothecontentsofthecapitalverificationreportcitedintheprospectus,andconfirmthatsuchcitationwouldnotleadtoanyfalserecord,misleadingstatementormajoromissionintheprospectus.Thisinstitutionandtheunderwritingregisteredassetsassessorswillbearthecorrespondinglegalliabilityfortheauthenticity,accuracyandintegrityoftheprospectus.\"

Thestatementshallbesignedbytheunderwritingandpubliccertifiedaccountantsthedirectorofthecapitalverificationinstitutionconcerned,andbeaffixedwiththeofficialsealoftheinstitution.

第一百二十一条本准则所要求的Article121Thenameofthepersonrequiredtosign有关人员的签名下方应以印刷体形式注onrelevantstatementundertheseRulesshallbe明其姓名。printedunderhis/hersignature.

第十五节附件Section15Annexes

第一百二十二条招股说明书结尾应列明附件，并在中国证监会指定网站披露。附件应包括下列文件：

（一）发行保荐书（附：发行人成长性专项意见）及发行保荐工作报告；

（二）发行人关于公司设立以来股本演变情况的说明及其董事、监事、高级管理人员的确认意见；

（三）发行人控股股东、实际控制人对招股说明书的确认意见；

（四）财务报表及审计报告；

（五）盈利预测报告及审核报告（如有）；

（六）内部控制鉴证报告；

（七）经注册会计师核验的非经常性损益明细表；

（八）法律意见书及律师工作报告；

Article122AnnexesshallbesetoutattheendoftheprospectusandbedisclosedonthewebsitedesignatedbyCSRC.Annexesshallincludethefollowingdocuments:

1.Theletterofrecommendation(attachedwiththeIssuerGrowthOpinions)andtheSponsorWorkReport;

2.TheexplanationsonchangesintheequityoftheIssuerafteritsincorporation,andtheconfirmationtheretoissuedbytheIssuer'sdirectors,supervisorsandseniormanagement;

3.TheconfirmationtotheprospectusissuedbytheIssuer'scontrollingshareholderandactualcontroller;

4.Thefinancialstatementsandauditreports;

5.Theprofitforecastreportandtheauditreport(ifany);

6.Theinternalcontrolattestationreport;

（九）公司章程（草案）；7.Thestatementofnon-recurringprofitandloss（十）中国证监会核准本次发行的文verifiedbycertifiedpublicaccountants;件；8.Thelegalopinionsandattorney'sworkreport;

（十一）其他与本次发行有关的重要9.TheArticlesofAssociation(draft);文件。10.TheCSRCapprovaldocument;and

11.OtherimportantdocumentsrelatingtotheIPO.

第三章

附则

ChapterIIISupplementaryProvisions

第一百二十三条本准则自公布之日Article123TheseRulesshallcomeintoeffectasof起施行。thedateofpromulgation.