文档介绍：Illustrative Financial Statements under New PRC GAAP for
Illustrative Financial Statements under New PRC GAAP panies Listed on PRC Stock Exchanges (Chinese version) Instructions: 1 These illustrative financial statements are primarily prepared as a guide panies listed on PRC stock exchanges and consist of the minimum disclosures required. 2 This set of illustrative financial statements is based on the disclosure requirements of China Accounting Standards for Business Enterprises (CAS) issued by the Ministry of Finance (MOF) in 2006 and Regulation on the Preparation of Information Disclosures panies Issuing Public Shares, No. 15: General Requirements for Financial Reports (RPID15) issued by the China Securities mission (CSRC). If any items or notes on the illustrative financial statements are not applicable or are immaterial to a specific enterprise, deletions of these items or notes are acceptable. 3 The illustrative financial statements are primarily prepared for general enterprises mon transactions and events. They do not include all disclosure requirements and therefore should not be used as a disclosure checklist. Please refer to PRC 9B “Disclosure Checklist under New PRC GAAP” and PRC 9C “Supplemental Disclosure Checklist panies listed on PRC stock exchanges” for a summary of disclosure requirements panies listed on PRC stock exchanges. Further, these illustrative financial statements may need substantial modifications for enterprises in special industries (. panies, commercial banks and panies) in accordance with CAS 30, CAS 33 and relevant CSRC rules. 4 Please refer to PPD Circular -07 Procedures for client approval of PRC financial statements and other reports of major PRC assurance engagements and PPD Circular -15 Policies and procedures for issuing audit reports by the PRC offices for further guidance regarding the approval of financial statements and signing of audit reports. 5 The PRC statutory financial statements should be signed and st