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广西壮族自治区








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南通市(通州区、海门区、如皋市、海安市、崇川区、启东市、如东县)
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辽源市(西安区、东辽县、龙山区、东丰县)








雅安市(荥经县、宝兴县、石棉县、芦山县、天全县、汉源县、名山区、雨城区)
佛山市(高明区、禅城区、三水区、南海区、顺德区)
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宜春市(靖安县、高安市、奉新县、袁州区、上高县、樟树市、铜鼓县、万载县、丰城市、宜丰县)
西双版纳傣族自治州(勐腊县、景洪市、勐海县)
揭阳市(普宁市、惠来县、揭东区、榕城区、揭西县)
恩施土家族苗族自治州(来凤县、咸丰县、利川市、恩施市、建始县、巴东县、宣恩县、鹤峰县)
平凉市(静宁县、崇信县、华亭市、灵台县、庄浪县、泾川县、崆峒区)

  证券时报记者程丹

  4月25日,证监会发布《上市公司信息披露暂缓与豁免管理规定》。《规定》明确两种豁免信息类型、三种豁免方式,上市公司可采用代称、汇总概括或隐去关键信息等方式实施豁免,若仍存泄密风险的再完全豁免。

  《规定》将豁免披露信息类型分为两大类,一类是国家秘密或者其他公开后可能违反国家保密规定、管理要求的信息,统称国家秘密;另一类是商业秘密或者保密商务信息,统称商业秘密。对于国家秘密,未对豁免设定其他条件;对于商业秘密,考虑缺乏明确界定、较易被滥用,《规定》列举了允许豁免的条件,核心是判断公开后是否会损害公司或者他人利益。上述两分法意在更简明清晰划分信息类型,确定适用范围,同时与法律法规做好衔接。

  对两类信息具体如何豁免披露,《规定》明确了三种方式,一是暂缓披露,即豁免按照法定的时点披露临时报告,待原因消除后及时披露;二是自动豁免披露整个临时报告;三是披露定期报告、临时报告,但采用代称、汇总概括或者隐去关键信息等方式豁免披露定期报告、临时报告中的有关内容。

  基于公开是原则、豁免是例外的基本要求,对豁免披露行为也需要加强约束和监管。为此,《规定》从压实公司自身责任和强化监管外部约束两方面做出了制度安排。

  公司自身责任方面,要求上市公司制定披露豁免制度,明确内部审核程序;要求不得以任何方式泄密,不得以涉密为名进行宣传;要求对豁免披露事项进行登记管理,登记材料定期向证监局和证券交易所报送。外部监管约束方面,要求上市公司定期向属地证监局和证券交易所报送登记材料,监管可以掌握基本情况。一旦发现未依规制定豁免披露制度,或者滥用制度、自行扩大暂缓或豁免披露范围,甚至从事内幕交易、操纵市场等违规行为,将依法严肃处理。

 

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