Zheng Quan Zhi Xing·2025-08-15 12:16Core Viewpoint - The document outlines the information disclosure management system for China COSCO Shipping Energy Transportation Co., Ltd. in the interbank bond market, emphasizing the importance of timely, fair, and accurate information disclosure to protect the rights of the company and its investors [2][3]. Group 1: General Principles - The company must comply with the Information Disclosure Rules and ensure that information is disclosed in a timely, fair, and accurate manner [2][3]. - The board of directors is responsible for establishing and implementing the information disclosure management system [3]. Group 2: Disclosure Obligations - The company is required to disclose specific documents before issuing debt financing instruments, including audited financial reports for the last three years [6]. - The company must provide a clear disclaimer in the offering document stating that registration does not imply any evaluation of investment value or risk by the trading association [7]. Group 3: Ongoing Disclosure Requirements - During the term of the debt financing instruments, the company must disclose annual reports within four months after the fiscal year-end and semi-annual reports within two months after the end of the first half of the fiscal year [9]. - The company must disclose any significant events that may affect its ability to repay debts or investors' rights in a timely manner [11]. Group 4: Management and Responsibilities - The board of directors leads and manages the information disclosure affairs, with the chairman being the primary responsible person [31]. - The company has designated a secretary to organize and coordinate information disclosure activities and maintain investor relations [32]. Group 5: Confidentiality Measures - The document outlines measures to protect insider information, including restricting access to sensitive information and requiring confidentiality agreements from parties receiving such information [43][44]. Group 6: Internal Control and Audit - The company must establish effective financial accounting systems to ensure the accuracy and integrity of financial information [49]. - An internal audit system is required to oversee financial management and accounting practices [52].