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2007-07-02
The start disclosure of listed companies on the first half of this year’s database
As of yesterday, the legal disclosure of the semi-annual financial statements period began, through the preparation of semi annual reports for a maximum of 45 day. The system required the disclosure of the listed companies financial statements file during this month and the past 6 months audited by the assigned external auditor. The semi-annual reports shall include the following data:
- Balance sheet
- Statements of changes in shareholders rights
- A list of cash flow, In addition to any necessary data
- The disclosure of the report should be in the form of a comparative table showing data prior to the newest audited accounts certified by a proofreader which is an external auditor
- The semi-annual report must also refer to a number of specific data’s in the article (2/38) of the disclosure law.
- The models must provide electronic disclosures in parallel with this report after filling in the semi-annual data’s
Note that data’s first half will be using the new version 2.0
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