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Delayed disclosure | Behaviors refers to the information of listed companies do not publish in time which according to the provisions.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