金开新能: 金开新能源股份有限公司债券信息披露管理办法

Core Points - The document outlines the information disclosure management measures for Jinkai New Energy Co., Ltd. regarding its credit bonds, aiming to standardize disclosure practices and protect investors' rights [1] - The regulations are based on various laws and guidelines, including the Company Law and Securities Law of the People's Republic of China [1] Group 1: Basic Principles and General Provisions - Information disclosure must adhere to principles of truthfulness, accuracy, completeness, timeliness, and fairness, avoiding false records or misleading statements [2] - The company and its executives are obligated to fulfill disclosure duties in a timely and fair manner, ensuring the information is accurate and complete [2][3] - Disclosure must occur no later than the time it is made through other channels, and cannot be substituted by announcements on social media or press conferences [2] Group 2: Disclosure Content - Prior to bond issuance, the company must disclose audited financial reports for the last three years, a fundraising prospectus, and any required credit rating reports [4] - During the bond's duration, the company is required to disclose annual reports within four months after the fiscal year-end and semi-annual reports within two months after the first half of the fiscal year [4][5] Group 3: Major Events Disclosure - The company must promptly disclose significant events that may affect its debt repayment ability or investor rights, including changes in management, financial audits, or substantial losses exceeding 10% of net assets [6][7] - If a subsidiary experiences significant events that could impact the bond issuance, the company must also disclose this information [6] Group 4: Management of Disclosure Affairs - The company’s board secretary is responsible for managing bond information disclosure affairs, ensuring compliance with legal requirements [8] - The board office assists in handling daily disclosure matters and maintaining investor relations [8] Group 5: Disclosure Procedures - The company must follow strict review procedures before releasing bond information, ensuring all relevant departments verify the accuracy of the information [10] - Major events must be reported immediately to the board and the information disclosure officer to ensure timely disclosure [11] Group 6: Confidentiality and Record Keeping - Individuals with access to undisclosed information must maintain confidentiality and are prohibited from leaking information or engaging in insider trading [12][13] - Records related to information disclosure must be archived for ten years [12] Group 7: Exemptions and Responsibilities - The company may apply for exemptions from disclosure under specific circumstances, such as national security concerns or permanent commercial secrets [13] - Failure to comply with disclosure requirements may result in disciplinary actions against responsible individuals, including potential legal consequences [15]