【中英文对照版】公开发行证券的公司信息披露内容与格式准则第24号—公开发行公司债券申请文件.docx

公开发行证券的公司信息披露内容与格式准则第24号一公开发行公司债券申请文件(2023年修订)StandardsfortheContentsandFormatsofInformationDisclosurebyCompaniesOfferingSecuritiestothePublicNo.24ApplicationDocumentsfortheOfferingofCorporateBondstothePublic(2023Revision)制定机关：中国证券监督管理委员会发文字号：中国证券监督管理委员会公告202353号公布日期：2023.10.20施行日期：2023.10.20效力住阶：部门工作文件法规类别：证券监督管理机构与市场监管IssuingAuthority：ChinaSecuritiesRegulatoryCommissionDocumentNumber：AnnouncementNo.532023oftheChinaSecuritiesRegulatoryCommissionDateIssued：10-20-2023EffectiveDate：10-20-20231.evelofAuthority：DepartmentalWorkingDocumentsAreaofLaw：SecuritiesRegulatoryInstitutionsandMarketSupervisionandManagementAnnouncementoftheChinaSecuritiesRegulatoryCommission(No.532023)TheStandardsfortheContentsandFormatsofInformationDisclosurebyCompaniesOfferingSecuritiestothePublicNo.24一ApplicationDocumentsforOfferingCorporateBondstothePublic(2023Revision),asherebyissued,shallcomeintoforceonthedateofissuance.Annexes中国证券监督管理委员会公告(2023)53号)现公布公开发行证券的公司信息披露内容与格式准则第24号一公开发行公司债券申请文件(2023年修订)，自公布之日起施行。附件：1.StandardsfortheContentsandFormatsofL公开发行证券的公司信息披InformationDisclosurebyCompaniesOffering露内容与格式准则第24号一公SecuritiestothePublicNo.24一ApplicationDocumentsfortheOfferingofCorporateBondstothePublic(2023Revision)2.RevisionExplanationsforStandardsfortheContentsandFormatsofInformationDisclosurebyCompaniesOfferingSecuritiestothePublicNo.24ApplicationDocumentsfortheOfferingofCorporateBondstothePublicChinaSecuritiesRegulatoryCommissionOctober20,2023StandardsfortheContentsandFormatsofInformationDisclosurebyCompaniesOfferingSecuritiestothePublicNo.24一ApplicationDocumentsfortheOfferingofCorporateBondstothePublic开发行公司债券申请文件（2023年修订）2.公开发行证券的公司信息披露内容与格式准则第24号一公开发行公司债券申请文件修订说明中国证监会2023年10月20日公开发行证券的公司信息披露内容与格式准则第24号一公开发行公司债券申请文件(2023Revision)（2023年修订）Article1Forthepurposeofregulatingthefilingofapplicationmaterialsfortheofferingofcorporatebonds(includingenterprisebonds)tothepublic,theseStandardsaredevelopedinaccordancewiththeCompanyLaw,theSecuritiesLaw5andtheMeasuresfortheOfferingandTradingofCorporateBonds.Article2AnapplicantforofferingcorporatebondstothepublicshalldevelopapplicationdocumentsinaccordancewiththeprovisionsoftheseStandards,andsubmitelectronicdocumentsthroughthebondprojectapplicationsystemofthestockexchange.第一条为规范公开发行公司债券（含企业债券）申请文件的报送行为，根据公司法证券法公司债券发行与交易管理办法，制定本准则。第二条申请公开发行公司债券的，应按本准则的规定制作申请文件，并通过证券交易所债券项目申报系统报送电子文件。报送的电子文件应和预留原件 一致。发行人律师应对报送的 电子文件和预留原件的一致性 出具鉴证意见。报送的电子文 件和预留原件具有同等的法律 效力。第三条中国证券监督管 理委员会（以下简称中国证监 会）和证券交易所根据需要， 可以要求发行人和中介机构提 供补充文件。补充文件和相关 说明也应通过证券交易所债券 项目申报系统报送。Theelectronicdocumentssubmittedshallbeconsistentwiththereservedoriginaldocuments.Anissuer'slawyershallissueauthenticationopinionsontheconsistencybetweenthereservedelectronicdocumentssubmittedandtheoriginaldocuments.Theelectronicdocumentssubmittedshallhavethesamelegaleffectasthereservedoriginaldocuments.Article3TheChinaSecuritiesRegulatoryCommission(uCSRCn)andthestockexchangemay,accordingtotheneeds,requiretheissuerandintermediaryinstitutiontoprovidesupplementarydocuments.Supplementarydocumentsandrelevantexplanationsshallalsobesubmittedthroughthebondprojectapplicationsystemofthestockexchange.中国证监会或证券交易所认可 的发行人，可按规定适当简化 发行申请文件。ForanissuerrecognizedbytheCSRCorthestockexchange,theissuanceapplicationdocumentsmayappropriatelybesimplifiedasrequired.第四条如果申请文件目 录中某些内容对发行人不适 用，可不必提供，但应作出说 明。Article4Ifsomecontentsinthecatalogueofapplicationdocumentsarenotapplicabletoanissuer,theyarenotrequiredtobeprovided,butanexplanationshallbemade.第五条申请文件一经受 理，未经同意不得增加、撤回 或更换。Article5Onceaccepted,theapplicationdocumentsshallnotbeadded,withdrawnorreplacedwithoutconsent第六条发行人应根据证 券交易所对发行申请文件的审 核问询以及中国证监会对申请 文件的注册反馈问题提供补充 材料。主承销商和相关证券服 务机构应对相关问题进行尽职Article6AnapplicantshallprovidesupplementarymaterialsbasedonthereviewinquiryofthestockexchangeontheapplicationdocumentsandtheregistrationfeedbackoftheCSRContheapplicationdocuments.Leadunderwriterandtherelevantsecuritiesserviceinstitutionshallconductduediligence调查并出具专业意见。investigationintotherelevantissuesandissueprofessionalopinions.Article7TheapplicationdocumentssubmittedbyanissuertothebondprojectapplicationsystemofthestockexchangeshallbeinthestandardformatOf".doc,”“.docx"Or".pdf,"andbetypesetonpaper(standardA4papersize)withasizeof209mmX295mmbyappropriatefont,fontsizeandlinespacingtofacilitatethereadingofinvestors.Article 8 Anissuershallconfirmthattheoriginalpaperapplicationdocumentshavebeenarchived.Fortheoriginalpaperapplicationdocuments,anissuerfailingtoprovidetherelevantoriginaldocumentsshallhaveitslawyerprovidetheauthenticationopinionsorhavetheentityissuingthedocumentsaffixsealstoprovetheconsistencybetweentheelectronicdocumentsandtheoriginaldocuments.Wheretheoriginalissuingentitynolongerexists,theentitysucceedingtoitsfunctionsandpowersortheentitythatmakestherevocationdecisionshallissueadocumenttoprovetheauthenticityofthedocuments.