上證(zheng)函〔2021〕1169號

各市場參與人：

　　為做好公(gong)(gong)司(si)債券(quan)(quan)(quan)、企業債券(quan)(quan)(quan)2021年中期報告的編制(zhi)、報送和披(pi)(pi)露(lu)(lu)(lu)工作(zuo)，根據(ju)《公(gong)(gong)司(si)債券(quan)(quan)(quan)發(fa)行(xing)與(yu)交(jiao)易管理辦(ban)法(fa)》《公(gong)(gong)司(si)信(xin)(xin)用類債券(quan)(quan)(quan)信(xin)(xin)息披(pi)(pi)露(lu)(lu)(lu)管理辦(ban)法(fa)》《上(shang)(shang)(shang)海(hai)證(zheng)券(quan)(quan)(quan)交(jiao)易所公(gong)(gong)司(si)債券(quan)(quan)(quan)上(shang)(shang)(shang)市(shi)規則》（以下簡(jian)(jian)稱《上(shang)(shang)(shang)市(shi)規則》）、《上(shang)(shang)(shang)海(hai)證(zheng)券(quan)(quan)(quan)交(jiao)易所非(fei)公(gong)(gong)開發(fa)行(xing)公(gong)(gong)司(si)債券(quan)(quan)(quan)掛(gua)牌轉讓規則》（以下簡(jian)(jian)稱《掛(gua)牌規則》）、《上(shang)(shang)(shang)海(hai)證(zheng)券(quan)(quan)(quan)交(jiao)易所公(gong)(gong)司(si)債券(quan)(quan)(quan)自律(lv)監管規則適用指(zhi)引第1號——公(gong)(gong)司(si)債券(quan)(quan)(quan)持續(xu)信(xin)(xin)息披(pi)(pi)露(lu)(lu)(lu)》（以下簡(jian)(jian)稱《持續(xu)信(xin)(xin)息披(pi)(pi)露(lu)(lu)(lu)指(zhi)引》）等相關規定，上(shang)(shang)(shang)海(hai)證(zheng)券(quan)(quan)(quan)交(jiao)易所（以下簡(jian)(jian)稱本(ben)所）現(xian)將有(you)關事項(xiang)通(tong)知如下：

　　一、以下債(zhai)券(quan)發行人(ren)應(ying)于2021年8月(yue)31日(ri)前完成2021年中期(qi)報(bao)告的(de)編制、報(bao)送及(ji)披(pi)露(lu)工作：

　　（一）2021年(nian)6月(yue)30日前，公(gong)司債券(quan)、企業債券(quan)在本所上市/掛牌，且債券(quan)在2021年(nian)中期(qi)(qi)報(bao)(bao)告(gao)批準(zhun)報(bao)(bao)出日之前（含當日）未到(dao)(dao)期(qi)(qi)或到(dao)(dao)期(qi)(qi)未能(neng)全額(e)兌(dui)付(fu)的發行人。

　　（二）2021年(nian)(nian)7月1日-8月31日，公司(si)債券、企業債券在本所上市/掛牌，且未披露(lu)2021年(nian)(nian)中期(qi)財務報(bao)告的發行(xing)人(ren)。

　　二(er)、公司(si)債券、企(qi)業債券發行(xing)人(ren)的中(zhong)期(qi)報告(gao)應(ying)當符合有關(guan)(guan)法律法規(gui)、《上市(shi)規(gui)則(ze)》《掛牌(pai)規(gui)則(ze)》《持續(xu)信息(xi)披露(lu)指引》等(deng)相(xiang)關(guan)(guan)規(gui)定。

　　發(fa)行人非(fei)公(gong)(gong)(gong)(gong)開發(fa)行可轉換公(gong)(gong)(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(quan)，或發(fa)行可交換公(gong)(gong)(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(quan)、“一帶一路(lu)”債(zhai)券(quan)(quan)(quan)、可續期公(gong)(gong)(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(quan)、綠色公(gong)(gong)(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(quan)、扶貧公(gong)(gong)(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(quan)、創新創業(ye)公(gong)(gong)(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(quan)、紓困(kun)公(gong)(gong)(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(quan)等特(te)定(ding)品種債(zhai)券(quan)(quan)(quan)的(de)(de)，應當(dang)按(an)照《非(fei)上(shang)市公(gong)(gong)(gong)(gong)司(si)(si)非(fei)公(gong)(gong)(gong)(gong)開發(fa)行可轉換公(gong)(gong)(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(quan)業(ye)務實施(shi)(shi)辦(ban)法(fa)》《上(shang)海證券(quan)(quan)(quan)交易所可交換公(gong)(gong)(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(quan)業(ye)務實施(shi)(shi)細則(ze)》《上(shang)海證券(quan)(quan)(quan)交易所關于開展“一帶一路(lu)”債(zhai)券(quan)(quan)(quan)試(shi)點的(de)(de)通知》《上(shang)海證券(quan)(quan)(quan)交易所公(gong)(gong)(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(quan)發(fa)行上(shang)市審核規則(ze)適用指引(yin)第2號——特(te)定(ding)品種公(gong)(gong)(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(quan)》及(ji)其(qi)他有關規定(ding)，在(zai)2021年(nian)中(zhong)期報告(gao)中(zhong)進行專項信(xin)息披露。

　　三、公司(si)債券(quan)、企業債券(quan)發(fa)行人應使(shi)用(yong)本(ben)所公告(gao)(gao)編(bian)制(zhi)軟件內(nei)嵌的word模板編(bian)制(zhi)中期報告(gao)(gao)，并(bing)以經(jing)軟件校驗的word版(ban)本(ben)提交(jiao)本(ben)所債券(quan)業務管(guan)理系統。各承銷機構及(ji)受托管(guan)理人應督促(cu)并(bing)協助(zhu)發(fa)行人使(shi)用(yong)上述軟件編(bian)制(zhi)、報送(song)及(ji)披露中期報告(gao)(gao)。

　　四、公司債券、企(qi)業債券發(fa)行(xing)(xing)人(ren)的信息(xi)(xi)披(pi)露(lu)負責(ze)(ze)人(ren)及其(qi)他董事、監事、高級管理人(ren)員應(ying)按照(zhao)相關規定及約定履行(xing)(xing)職責(ze)(ze)，保證發(fa)行(xing)(xing)人(ren)及時、公平(ping)地披(pi)露(lu)信息(xi)(xi)，信息(xi)(xi)披(pi)露(lu)內容真實、準確、完(wan)整。承銷機構、受托管理人(ren)應(ying)根據相關規定，督導發(fa)行(xing)(xing)人(ren)履行(xing)(xing)信息(xi)(xi)披(pi)露(lu)義務，并協助發(fa)行(xing)(xing)人(ren)遞交(jiao)相關公告(gao)。

　　五(wu)、發行(xing)公司債券、企業債券的本(ben)所上市(shi)公司中期(qi)報告披(pi)露工(gong)作要求(qiu)由本(ben)所另(ling)行(xing)通知。

　　六(liu)、本(ben)次(ci)定期報告(gao)的編制、報送及(ji)披(pi)露(lu)如(ru)存在不及(ji)時(shi)或(huo)漏報、錯報，或(huo)信(xin)息(xi)披(pi)露(lu)義務人未按規定履行相應信(xin)息(xi)披(pi)露(lu)義務的，本(ben)所將根據相關業務規則規定，視情況采(cai)取(qu)自律監管措施或(huo)實施紀(ji)律處分(fen)。

　　特此通知。

　　上海證券交易所

　　二○二一年七(qi)月十四日