Violation type

Item

Specific items

Description

False

statements

False records

Fictitious profits

Behaviors that Increase after-tax profits of corporate by means of accounting fraud, accounting fraud often aim to increase corporate profits, which inflate the company’s operating performance.

False statement of assets

Behaviors that increase or decrease the assets of corporate by means of accounting fraud, which usually will also bring inflated profits.

False narrative

Other false information disclosure except profits and assets.

Misleading statements

Although the matter in the information disclosure is true, but is flawed and easily misunderstanding, causing investors cannot get a clear and correct understanding.

Significant omissions

Matters do not be documented which should be recorded in the information disclosure.

Delayed disclosure

Behaviors refers to the information of listed companies do not publish in time which according to the provisions.