深圳证券交易所


关于做好上市公司2009年第一季度报告工作的通知


　　各上市公司：

　　为做好2009年第一季度报告（以下简称“本次季报”）工作，根据中国证监会《公开发行证券的公司信息披露编报规则第13号〈季度报告内容与格式特别规定〉》（2007年修订）（以下简称“《季报规则》”）和《深圳证券交易所股票上市规则》（2008年修订）（以下简称“《上市规则》”）的有关规定，现将有关事项通知如下：

一、上市公司董事会应当组织相关人员认真学习中国证监会和本所发布的与本次季度报告有关的各项规定，按照要求编制、报送和披露本次季报。

二、本所上市公司应当在2009年4月30日前完成本次季报的披露工作，本次季报披露时间不得早于2008年年度报告的披露时间。

预计不能在2009年4月30日前披露本次季报的公司，应当及时向本所提交书面说明，并公告未能如期披露本次季报的原因、解决方案和延迟披露的最后期限。本所将按照《股票上市规则》的规定对公司股票及其衍生品种实施停牌，并对公司及相关人员予以公开谴责。

三、上市公司应当通过本所业务专区向本所预约本次季报的披露时间。本所将根据均衡披露的原则，在公司预约的基础上每日最多安排50家公司披露本次季报。公司预约披露情况将在本所网站公开披露并及时更新。

公司应当按照与本所约定的披露时间披露本次季报。如有特殊原因需要变更披露时间的，公司应当至少提前三个工作日向本所提出书面申请，说明理由并确定新的披露时间，经本所同意后方可变更。本所原则上只接受一次变更申请。

四、本次季报中的财务会计报告可以不经审计，但中国证监会或本所另有规定的除外。

五、在本次季报编制、审议和披露期间，上市公司董事、监事、高级管理人员和其他知情人员负有保密义务，不得以任何形式向外界泄漏本次季报的内容。在此期间公司依法对外报送季报统计报表的，应当将所报送的外部单位相关人员作为内幕知情人进行登记。在本次季报披露前如出现业绩提前泄漏或者因业绩传闻导致公司股票及其衍生品种交易异常波动的公司，应当及时按照《上市规则》第6.9条的规定，披露本次季报的相关财务数据。

上市公司董事、监事和高级管理人员应当遵守《深圳证券交易所上市公司董事、监事和高级管理人员所持本公司股份及其变动管理业务指引》关于定期报告披露期间不得买卖本公司股票的有关规定。

六、上市公司应在本次季报正文3.1“公司主要会计报表项目、财务指标大幅度变动的情况及原因”中说明本报告期与上年度期末（或同期）相比增减变动幅度超过30%的主要会计报表项目、财务指标的变动情况和主要变动原因。

七、上市公司如存在已披露最近一期财务会计报告被注册会计师出具非标准无保留审计意见，且相关审计意见所涉事项在前次定期报告披露时尚未解决的，应当在本次季报正文3.2“重大事项进展情况”中说明2008年第一季度对相关事项的解决情况。

本次季度财务报告经审计且被注册会计师出具非标准无保留审计意见的上市公司，应当按照《上市规则》第六章的规定向本所提交相关文件，同时在本次季报正文3.2“重大事项进展情况”中披露董事会、监事会对非标准审计意见的说明。

八、上市公司在本次季报中对以前报告期披露的财务报表数据进行追溯调整的，应当在报送季度报告的同时向本所提交董事会、监事会和独立董事的有关书面说明并公告。若季度报告经过审计的，还应当同时提交负责审计的会计师事务所和注册会计师出具的相关说明。

公司在本次季报中因重大会计差错更正追溯调整以前报告期财务数据的，应当根据中国证监会《公开发行证券的公司信息披露编报规则第19号——财务信息的更正及相关披露》等规定的要求，在季度报告披露之前或同时，以临时公告的形式予以披露。

九、已完成股权分置改革的上市公司，应当在本次季报正文3.3“公司、股东及实际控制人承诺事项履行情况”中详细披露原非流通股东在股权分置改革过程中做出的特别承诺及其履行情况，相关特别承诺在前一次定期报告前已履行完毕且公司已在前期定期报告中作出充分披露的，无须再进行说明。

十、上市公司应当在本次季报正文3.5“其他重大事项进展情况”中增加披露以下内容：

（1）是否存在向控股股东或其关联方提供资金、违反规定程序对外提供担保的情况；

（2）持股30%以上股东在报告期提出或实施股份增持计划的情况（如适用）；

（3）按照本所《上市公司信息披露工作指引第4号－证券投资》应披露的报告期证券投资情况；

（4）按照本所《上市公司信息披露工作指引第6号——重大合同》应披露的报告期重大合同情况；

（5）按照本所《上市公司公平信息披露指引》应披露的报告期接待调研、沟通和采访等活动情况。

十一、发行公司债券的上市公司应当按照本所《公司债券上市暂行规定》的要求，在季度报告中增加披露相关内容。

商业银行、证券公司、从事房地产开发业务的公司，还应当执行中国证监会制定的特殊行业（业务）信息披露特别规定。

十二、上市公司应当在董事会审议通过本次季报后两个工作日内，向本所提交下列文件：

（一）经法定代表人签字和公司盖章的本次季报全文和正文（各一份）；

（二）董事会决议及其公告稿（如董事会决议仅含审议本次季报一项内容的，可免于公告）；

（三）董事、高管人员签署的书面确认文件；

（四）监事会以决议方式形成的书面审核意见及公告稿（如监事会决议仅含审议本次季报一项内容的，可免于公告）；

（五）经法定代表人、财务负责人签字并盖章的公司2009年第一季度财务会计报告（一份）；

（六）本次季度报告相关的WORD文件、EXCEL文件、PDF文件、定期报告数据文件及XBR.L实例文档（上市公司应当使用“深交所上市公司定期报告制作系统新版5.1”或以上版本制作该文件，如有更新版本须及时更新）；

（七）本所要求的其他文件。

上市公司应在公布季度报告前一个交易日下午3：30分之前将上述文件提交至本所，通过“网上业务专区”报送本次季报相关文件的公司，应当将季报、董事会决议、高管人员签署文件、监事会审核意见、会计报表等文件的签字盖章页通过传真方式提交本所；对于确实需要派专人送达的公司，应当同时通过“网上业务专区”报送本次季报需要披露的相关文件。

十三、经本所登记确认后，上市公司应当自行在指定报刊公布季度报告正文，同时在指定网站（网址为：http://www.cninfo.com.cn）上公布季度报告全文。

本所鼓励上市公司在自己的网站或网页上披露季度报告，但披露时间不得早于指定网站。

十四、本所对本次季报进行事后审查，公司应当在收到本所审查意见后两个工作日内就相关问题作出书面回复，并按照本所要求在相同指定报刊及网站上及时刊登补充或更正公告。

十五、中小企业板上市公司有关事项另行通知。

　　特此通知



　　　　　　　　　　　　　　　　　　　深圳证券交易所

　　　　　　　　　　　　　　　　　　二○○九年三月三十日


国务院


外商投资开发经营成片土地暂行管理办法(附英文)

1990年5月19日，国务院

第一条 为了吸收外商投资从事开发经营成片土地（以下简称成片开发），以加强公用设施建设，改善投资环境，引进外商投资先进技术企业和产品出口企业，发展外向型经济，制定本办法。
第二条 本办法所称成片开发是指：在取得国有土地使用权后，依照规划对土地进行综合性的开发建设，平整场地、建设供排水、供电、供热、道路交通、通信等公用设施，形成工业用地和其他建设用地条件，然后进行转让土地使用权、经营公用事业；或者进而建设通用工业厂房以及相配套的生产和生活服务设施等地面建筑物，并对这些地面建筑物从事转让或出租的经营活动。
成片开发应确定明确的开发目标，应有明确意向的利用开发后土地的建设项目。
第三条 吸收外商投资进行成片开发的项目，应由市、县人民政府组织编制成片开发项目建议书（或初步可行性研究报告，下同）。
使用耕地一千亩以下、其他土地二千亩以下，综合开发投资额在省、自治区、直辖市人民政府（包括经济特区人民政府或者管理委员会，下同）审批权限内的成片开发项目，其项目建议书应报省、自治区、直辖市人民政府审批。
使用耕地超过一千亩、其他土地超过二千亩，或者综合开发投资额超过省、自治区、直辖市人民政府审批权限的成片开发项目，其项目建议书应经省、自治区、直辖市人民政府报国家计划委员会审核和综合平衡后，由国务院审批。
第四条 外商投资成片开发，应分别依照《中华人民共和国中外合资经营企业法》、《中华人民共和国中外合作经营企业法》、《中华人民共和国外资企业法》的规定，成立从事开发经营的中外合资经营企业，或者中外合作经营企业，或者外资企业（以下简称开发企业）。
开发企业受中国法律的管辖和保护，其一切活动应遵守中华人民共和国的法律、法规。
开发企业依法自主经营管理，但在其开发区域内没有行政管理权。开发企业与其他企业的关系是商务关系。
国家鼓励国营企业以国有土地使用权作为投资或合作条件，与外商组成开发企业。
第五条 开发企业应依法取得开发区域的国有土地使用权。
开发区域所在的市、县人民政府向开发企业出让国有土地使用权，应依照国家土地管理的法律和行政法规，合理确定地块范围、用途、年限、出让金和其他条件，签订国有土地使用权出让合同，并按出让国有土地使用权的审批权限报经批准。
第六条 国有土地使用权出让后，其地下资源和埋藏物仍属于国家所有。如需开发利用，应依照国家有关法律和行政法规管理。
第七条 开发企业应编制成片开发规划或者可行性研究报告，明确规定开发建设的总目标和分期目标，实施开发的具体内容和要求，以及开发后土地利用方案等。
成片开发规划或者可行性研究报告，经市、县人民政府审核后，报省、自治区、直辖市人民政府审批。审批机关应就有关公用设施建设和经营，组织有关主管部门协调。
第八条 开发区域在城市规划区范围内的，各项开发建设必须符合城市规划要求，服从规划管理。
开发区域的各项建设，必须符合国家环境保护的法律、行政法规和标准。
第九条 开发企业必须在实施成片开发规划，并达到出让国有土地使用权合同规定的条件后，方可转让国有土地使用权。开发企业未按照出让国有土地使用权合同规定的条件和成片开发规划的要求投资开发土地的，不得转让国有土地使用权。
开发企业和其他企业转让国有土地使用权，或者抵押国有土地使用权，以及国有土地使用权终止，应依照国家土地管理的法律和行政法规办理。
第十条 开发企业可以吸引投资者到开发区域投资，受让国有土地使用权，举办企业。外商投资企业应分别依照《中华人民共和国中外合资经营企业法》、《中华人民共和国中外合作经营企业法》、《中华人民共和国外资企业法》的规定成立。
在开发区域举办企业，应符合国家有关投资产业政策的要求。国家鼓励举办先进技术企业和产品出口企业。
第十一条 开发区域的邮电通信事业，由邮电部门统一规划、建设与经营。也可以经省、自治区、直辖市邮电主管部门批准，由开发企业投资建设，或者开发企业与邮电部门合资建设通信设施，建成后移交邮电部门经营，并根据双方签订的合同，对开发企业给予经济补偿。
第十二条 开发企业投资建设区域内自备电站、热力站、水厂等生产性公用设施的，可以经营开发区域内的供电、供水、供热等业务，也可以交地方公用事业企业经营。公用设施能力有富余，需要供应区域外，或者需要与区域外设施联网运行的，开发企业应与地方公用事业企业按国家有关规定签订合同，按合同规定的条件经营。
开发区域接引区域外水、电等资源的，应由地方公用事业企业经营。
第十三条 开发区域地块范围涉及海岸港湾或者江河建港区段的，岸线由国家统一规划和管理。开发企业可以按照国家交通主管部门的统一规划建设和经营专用港区和码头。
第十四条 开发区域内不得从事国家法律和行政法规禁止的经营活动和社会活动。
第十五条 以举办出口加工企业为主的开发区域，需要在进出口管理、海关管理等方面采取特殊管理措施的，应报经国务院批准，由国家有关主管部门制定具体管理办法。
第十六条 开发区域的行政管理、司法管理、口岸管理、海关管理等，分别由国家有关主管部门、所在的地方人民政府和有管辖权的司法机关组织实施。
第十七条 香港、澳门、台湾地区的公司、企业和其他经济组织或者个人投资从事成片开发，参照本办法执行。
第十八条 本办法自发布之日起在经济特区、沿海开放城市和沿海经济开放区范围内施行。

INTERIM MEASURES FOR THE ADMINISTRATION OF THE FOREIGN-INVESTEDDEVELOPMENT AND MANAGEMENT OF TRACTS OF LAND

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INTERIM MEASURES FOR THE ADMINISTRATION OF THE FOREIGN-INVESTED
DEVELOPMENT AND MANAGEMENT OF TRACTS OF LAND
(Promulgated by Decree No. 56 of the State Council of the People's
Republic of China on May 19, 1990 and effective as of the date of
promulgation)
Article 1
These Measures are formulated for the purpose of attracting foreign
investment for the development and management of tracts of land
(hereinafter referred to as "tract development") so as to intensify the
construction of public works, improve the environment for investment,
introduce foreign-invested technically advanced enterprises and export-
oriented enterprises and develop the export-oriented economy.
Article 2
The term "tract development" as used in these Measures means that after
obtaining the right to the use of state-owned land, the investors shall
carry out, as planned, comprehensive development and construction on the
land, including levelling the ground and constructing such public works as
water supply and drainage systems, power and heat supply systems, roads
and communications networks, and communications facilities, so that
conditions shall be created for the land to be used for industrial or
other construction purposes. The investor shall then transfer the right to
the use of the land for operating public utilities, or proceed to
construct such above-ground buildings as industrial houses and the
supporting facilities for production and everyday life services and engage
in the business activities of transferring or leasing these above-ground
buildings.
Definite development targets shall be specified for tract development and
there shall be definite construction projects that are intended to make
use of the developed land.
Article 3
With respect to a project to attract foreign investment for tract
development, the municipal or county people's government shall organize
the drawing up of a tract development project proposal (or a feasibility
study report, the same hereinafter). With respect to a tract development
project which is to make use of 1,000 mu or less of arable land or 2,000
mu or less of other land and whose amount of investment for comprehensive
development falls within the limits of powers for examination and approval
of the people's government of the province, autonomous region or
municipality directly under the Central Government (including the people's
government or administrative committee of a special economic zone, the
same hereinafter), the project proposal shall be submitted to the people's
government of the province, autonomous region or municipality directly
under the Central Government for examination and approval. With respect
to a tract development project which is to make use of more than 1,000 mu
of arable land or more than 2,000 mu of other land and whose amount of
investment for comprehensive development exceeds the limits of powers for
examination and approval of the people's government of the province,
autonomous region or municipality directly under the Central Government,
the project proposal shall be submitted, through the people's government
of the province, autonomous region or municipality directly under the
Central Government, to the State Planning Commission for examination,
verification and overall balancing and then to the State Council of the
People's Republic of China for examination and approval.
Article 4
Foreign investors who intend to invest for tract development shall, in
accordance with the respective provisions of the Law of the People's
Republic of China on Chinese-Foreign Equity Joint Ventures, the Law of the
People's Republic of China on Chinese-Foreign Contractual Joint Ventures
and the Law of the People's Republic of China on Foreign-Capital
Enterprises, form a Chinese-foreign equity joint venture, or a Chinese-
foreign contractual joint venture or a foreign-capital enterprise
(hereinafter referred to as a "development enterprise") to engage in the
development and management of the tract of land.
Development enterprises shall be governed and protected by the law of
China and all their activities shall abide by the laws and regulations of
the People's Republic of China. Development enterprises shall have the
right to act on their own in business operations and management in
accordance with the law, but they shall have no administrative power in
their development areas. The relationship between a development enterprise
and other enterprises shall be of a commercial nature.
The State encourages the state-owned enterprises to form development
enterprises with foreign investors by using the right to the use of state-
owned land as investment or condition of co-operation.
Article 5
Development enterprises shall obtain the right to the use of the state-
owned land in their development areas in accordance with the Law.
In assigning the right to the use of State-owned land to a development
enterprise, the people's government of the municipality or county where
the development area is located shall, in accordance with the laws and
administrative rules and regulations of the State on the administration of
land, rationally specify the bounds of the tract of land, the purpose of
its use, the term of assignment, the assignment fee and other conditions,
sign a contract for assigning the State-owned land and submit it for
approval in accordance with the limits of powers for examination and
approval with respect to the assignment of the right to the use of State-
owned land.
Article 6
After the right to the use of State-owned land has been assigned, the
resources and objects buried thereunder shall continue to be owned by the
State. If it is necessary to exploit and utilize them, the exploitation
and utilization shall be administered in accordance with the pertinent
laws and administrative rules and regulations of the State.
Article 7
A development enterprise shall draw up a tract development plan or a
feasibility study report which shall specify the overall targets and
respective targets for different stages, the specific details and
requirements in the actual development, and the plan to utilize the
developed land.
The tract development plan or feasibility study report shall, after
examination and verification by the municipal or county people's
government, be submitted to the people's government of the province,
autonomous region or municipality directly under the Central Government
for examination and approval. The examining and approving authorities
shall organize the competent authorities concerned to provide co-
ordination concerning the construction and management of the relevant
public works.
Article 8
If the development area is within the limits of a planned urban area, the
various items of development and construction shall be in conformity with
the requirements of city planning and be submitted to the administration
of the planning.
The various items of construction in a development area shall be in
conformity with the laws, administrative rules and regulations and
standards of the State concerning environmental protection.
Article 9
A development enterprise may transfer the right to the use of the state-
owned land only after it has carried out the plan of tract development and
satisfied all the conditions prescribed in the contract for assigning the
right to the use of the state-owned land. No development enterprise that
fails to invest for the development of the land in accordance with the
conditions prescribed in the contract for assigning the right to the use
of the state-owned land and the requirements of the plan for tract
development may transfer the right to the use of the state-owned land.
The transfer or mortgage of the right to the use of state-owned land by
development enterprises and other enterprises, and the termination of the
right to the use of state-owned land shall be handled in accordance with
the laws and administrative rules and regulations of the State on the
administration of land.
Article 10
A development enterprise may attract investors to the development area to
make investment, accept the transferred right to the use of state-owned
land and launch enterprises. Enterprises with foreign investment shall be
established in accordance with the respective provisions of the Law of the
People's Republic of China on Chinese-Foreign Equity Joint Ventures, the
Law of the People's Republic of China on Chinese-Foreign Contractual Joint
Ventures and the Law of the People's Republic of China on Foreign-Capital
Enterprises.
The launching of enterprises in the development areas shall be in
conformity with the State policy concerning the investment in industries.
The State encourages the launching of technically advanced enterprises and
export-oriented enterprises.
Article 11
The postal and communication undertakings in the development areas shall
be placed under the unified planning, construction and management of the
postal department. Or they may, with the approval of the province,
autonomous region or municipality directly under the Central Government,
be constructed with investment by a development enterprise; or the
development enterprise and the postal department may pool their investment
for the construction of communications facilities, which, in either case,
shall be transferred, after completion, to the postal department for
operation, with financial compensation to be given to the development
enterprise in accordance with the contract signed between the two parties.
Article 12
Development enterprises that invest in public utilities of their own such
as power stations, heat stations and water plants within the development
area may operate the business of power, water and heat supplies within the
development area or hand them over to the local enterprises of public
utilities for operation. If the capacity of the public utilities is in
surplus, which renders it necessary to be supplied to places outside the
development area or to be connected to a network outside the development
area for operation, the development enterprise shall sign a contract with
the local enterprises of public utilities in accordance with the pertinent
provisions of the State and operate in accordance with the conditions
prescribed in the contract. If it is necessary for a development area to
use water and power resources from outside, the business thereof shall be
operated by the local enterprises of public utilities.
Article 13
If a development area covers a coastal port or bay, or a river port
sector, the coastline or riverside line shall be placed under the unified
planning and administration of the State. The development enterprise may
construct and operate a special port area and wharf in accordance with the
unified planning of the competent state communication authorities.
Article 14
No business activities or social activities that are banned by the laws
and administrative rules and regulations of the State may be engaged
within the development areas.
Article 15
If special administrative measures are required in respect of import and
export administration and Customs administration for a development area
which is mainly intended for the operation of export processing
enterprises, these shall be submitted to the State Council of the People's
Republic of China for approval and specific measures of administration
shall be formulated by the competent authorities of the State.
Article 16
The general administration, judicial administration, port administration
and Customs administration in a development area shall be organized and
exercised respectively by the competent authorities of the State, the
people's government of the locality where the development area is
situated, and the judicial organs that have jurisdiction.
Article 17
Tract development with investment by firms, enterprises and other economic
organizations or individuals from the regions of Hong Kong, Macao and
Taiwan shall be governed with reference to these Measures.
Article 18
These Measures shall be put into effect within the limits of the specific
economic zones, the open coastal cities and the open coastal economic
zones as of the date of promulgation.