（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chineseversion shall prevail.）

Explanatory Announcement for Information Disclosure by Companies that Issue Securities to the Public No. 1 - Non-recurring Profits and Losses (2008) Promulgated by the China Securities Regulatory Commission

China Securities Regulatory Commission　　Announcement of the China Securities Regulatory Commission [2008] No. 43　　October 31, 2008

For the purpose of ensuring the quality of disclosure of financial information by listed companies, companies that plan to issue securities to the public for the first time and become listed as well as other companies that issue securities to the public, our commission has revised the Questions and Answers on the Standards for Information Disclosure by Companies that Issue Securities to the Public No.1 - Non-recurring Profits and Losses (2007 Revision), and changed the