2001年7月9日证监公司字[2001]69号目前,上市公司中期报告披露工作已经开始,根据《中国证券监管管理委员会令》第1号——《上市公司新股发行管理办法》第十六条的规定,对拟发行新股的上市公司中期报告有关问题通知如下:一、最近3年审计意见均为标准无保留意见的,其申请材料提交发审委审议的时间不受中报披露时间的影响,但应在刊登招股文件前提供已公告的半年度财务会计报告。二、最近3年审计意见存在非标准无保留意见的,若发行申请于6月30日前提出但发行时间在6月30日以后,按如下情况处理:(一)申请材料在6月30日前提交发审委审议通过的,应在刊登招股文件前提供已公告 July 9, 2001 Zheng Jian Gong Si Zi [2001] No. 69 At present, the disclosure of the interim report of the listed company has started. According to the No. 1 Order of China Securities Regulatory Commission, the Administrative Measures on the Issue of New Shares of Listed Companies, The provisions of the proposed IPO of listed companies to interim report on the issues related to the notice as follows: 1, the last 3 years audit opinions are standard unqualified opinion, the application materials submitted to the issuance examination committee to consider the time not subject to the disclosure of the time However, the published semi-annual financial report should be provided before the prospectus is published. Second, the last 3 years of audit opinion there is non-standard unqualified opinion, if the issuance application before June 30 but the issuance time after June 30, according to the following conditions: (A) application materials submitted by June 30 After deliberation and approval by the issuance examination committee, the notice shall be provided before the prospectus is published