交易商协会披露五类涉及财务信息披露的违规情形

Core Viewpoint - The trading association has issued a special reminder regarding typical violations related to financial information disclosure, emphasizing the importance of accurate financial reporting for debt financing tool issuers and the role of intermediaries in ensuring compliance [1] Group 1: Financial Information Disclosure Violations - Companies are engaging in trade activities that resemble agency roles, using the gross method to inflate revenue figures, which leads to inaccurate financial reporting [2] - Some issuers are recognizing revenue based on past experiences rather than adhering to specific business models and contract terms, resulting in inflated mid-year revenue that is later adjusted downward [3] - Certain issuers fail to terminate the recognition of land assets for which they have lost control, leading to inflated asset values and misleading financial information [4] Group 2: Related Party Transactions and Disclosure Issues - There are instances where issuers do not accurately disclose related parties and transactions in their offering documents and annual reports, which can mislead investors [5][6] - Companies are not following disclosure rules for correcting accounting errors, making it difficult for investors to obtain accurate information [7]