The accounting reports show the number of GETPAGES and synchronous reads per buffer pool.
Constructing the effective supervising system of the accounting reports of the listed companies should follow the principles such as bringing into full play the market mechanism, sticking to the usefulness of information, paying attention to the economic results and benefits.
Article 4Where accounting vouchers or account books are forged or altered, or false financial and accounting reports are prepared, and therefore an crime is constituted, criminal liability shall investigated in accordance with law.
Article 16Where a company submits to shareholders and the general public false financial and accounting reports, or reports concealing important facts, thus causing serious harm to the interests of shareholders or others, the persons who are directly in charge and the other persons who are directly responsible for the crime shall sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also, or shall only, fined not less than 20,00yuan but not more than 200,00yuan.
Article 4Whoever incites, instigates or forcibly orders accounting offices, accounting personnel and other persons to forge or alter accounting vouchers or account books, to prepare false financial and accounting reports, or to conceal or intentionally destroy accounting vouchers, account books as well as financial and accounting reports that should kept according to law, and therefore constitutes a crime, shall investigated for criminal liability in accordance with law; a fine of not less than 5,00yuan but not more than 50,00yuan may imposed if no crime is constituted, and the persons who are State functionaries shall also imposed upon administrative sanctions of demoting to a lower rank, removing from post or expelling from the units according to law the unit to which they belong or the unit concerned.
Article 6Any issuer, underwriting security company that has false recordings, misleading statements or major omissions resulting in losses of investors in securities trading in announcing the prospectus, measures for the raising of corporate bonds, the financial and accounting report, the listing reporting document, annual report, mid-term report, interim report, the issuer, underwriting security company should bear the responsibility for compensation, and the issuer, directors, commissioners and managers of the underwriting security company held responsible should bear joint responsibility for compensation.
Article 15A listed company shall make public its financial conditions and operating conditions at regular intervals in accordance with the relevant national statutes and administrative regulations, and shall make public its financial and accounting reports semiannually in each fiscal year.
Article 5Commercial banks should keep financial accounting reports, business contracts and other data in accordance with relevant State regulations.
Article 4The People's Bank of China shall, within three months after the end of every accounting year, compile balance sheets of its assets, statements of profit and loss and relevant financial and accounting reports, prepare its annual report and publish them in accordance with relevant regulations of the State.
A joint stock limited company established through public share offer shall make public its financial and accounting reports.