What are the criteria for significant changes in performance? Annual Report Standards What is the st

The standard for significant changes in performance is generally 50 percent or 30 percent above the general level of historical performance.

The change standard of significant performance means that the performance of each month has a large increase or decrease, which is called the change standard.

The standard for major changes in performance should be above 50%.

The market has different standard requirements, and the performance of major standards should be more than 50%, which is significant.

So in this case, each unit has its own standards, you can see how many of your units have for these major standards, you can set your own or refer to other companies.

What are the criteria for significant changes in performance? If a company's performance changes significantly, it has it all. Earnings forecasts or announcements.

Among them, the standard of major change in performance, if the standard of major change in performance, is changed from the development of performance, and this standard is also a relatively promoted standard.

Glad for the significant change in their performance, the criteria are fitness and growth mindset.

The standard for major changes in performance targets depends on how the company stipulates them, because for each principle, it will have certain regulations.

Generally speaking, the criterion for a major change is that the first place and the last place can indicate that it is significant. Fluctuation.

A big change is that you make a lot of products, so it will change a lot, otherwise it will be useless.

These words, his standard words are set by your own company, if you feel that the interests are infringing, you can go to it.

It seems that there should be some relevant regulations on the criteria for major changes in performance, but we don't know much about them.

The criterion for significant changes in performance is to see how well you are performing.

That is true. In general, cash flow from operating activities is calculated on the basis of net profit. That is, the schedule in the cash flow statement.

An understanding of this major difference and significant change. Generally, it is the difference in the amount of the period.

For example. Net profit of 10 million. The cash flow from operating activities is 100 million. Or twenty million. That's a big difference.

If one is ten million. One is 11 million, and this doesn't count.

As long as the company has paid the compensation in accordance with the relevant regulations, it is reasonable. While this may seem unreasonable to you, there is nothing wrong with it.

Both the SME Board and the Growth Enterprise Market have this requirement.

Both the Shenzhen Stock Exchange and the Shanghai Stock Exchange stipulate in the "Section 3 Earnings Forecast, Performance Express and Profit**" of the Listing Rules:

If the listed company expects that the annual operating results will appear in one of the following circumstances, it shall make a performance forecast within one month after the end of the fiscal year, and if it is expected that the interim and third quarter results will appear in one of the following circumstances, it may make a performance forecast:

1. The net profit is negative;

2. Net profit increased or decreased by more than 50% compared with the same period last year;

3. Turning losses into profits.

The requirements of the GEM are even more complex and stringent, and the Shenzhen Stock Exchange has issued the "GEM Information Disclosure Business Memorandum No. 11: Performance Forecast, Performance Express and Its Amendments".

The General Office of the Ministry of Environmental Protection (MEP) has issued nine standards for major changes in the construction projects of the Ministry of Environmental Protection (Huanban [2015] No. 52), and other projects are recommended to consult the Environmental Protection Bureau or the Environmental Protection Department.

When the output exceeds 20% of the EIA, it is necessary to re-apply for the EIA to report the output and production capacity.

Legal basis: Article 24 of the Environmental Impact Assessment Law of the People's Republic of China After the environmental impact assessment document of the construction project is approved, if there is a major change in the nature, scale, location, production process or measures to prevent pollution and ecological damage of the construction project (major changes are more than 20%), the construction unit shall re-submit the environmental impact assessment document of the construction project for approval.

Article 24 of the Environmental Impact Assessment Law of the People's Republic of China After the environmental impact assessment documents of a construction project are approved, if there are major changes in the nature, scale, location, production technology adopted or measures to prevent pollution and ecological damage of the construction project, the construction unit shall re-submit the environmental impact assessment documents of the construction project for approval.

More than 30% of the production capacity is a major change, and if it is not exceeded, it should not be subject to environmental impact assessment.

20% of the evaluation method is not seen to be written

Is there a solution to the landlord's problem?Is there any relevant documentation to support it?

What are the criteria for judging major changes in directors and senior management during the reporting period? (1) It is one of the conditions for issuance, and the purpose is to give the market a continuous and comparable historical performance; The SFC is also considering whether to make appropriate adjustments; (2) There is no quantitative indicator for major changes, and changes in a core personnel may also lead to major changes; (3) Major changes in directors and senior executives must be analyzed on a case-by-case basis, and the main factors to be considered are: the reasons for the change, the position and role of the changer, the relationship between the changer and the controlling shareholder and the actual controller, and the continuity of the position; Directors and executives can be analyzed together; It is necessary to consider the impact of changes on the company's production and operation; (4) In order to improve the corporate governance mechanism in the process of the company's development, the addition of directors and senior executives is not considered a major change as long as the stability of core personnel and production and operation is ensured.

Citation: 2010 2nd, 5th, 6th insurance training materials This should be a more authoritative answer! As for whether the general manager is a major change, the project team needs to refer to the above criteria to judge.

It should be considered a major change that affects the stability of the company's management team.

It is necessary to analyze specific problems on a case-by-case basis. According to the relevant market documents, it is a major change, but if it is a change between positions and does not have a practical impact on the company as a whole, it can not be regarded as a change.

It's okay, during our reporting period, the actual controller has changed. Find a few more reasons, argue in many ways, communicate well with the pre-examiner, and improve corporate governance, which will not constitute an obstacle to listing.

According to the Listing Rules of the Shanghai Stock Exchange, if a listed company expects its annual operating performance to appear in one of the following circumstances, it shall make a performance forecast within one month after the end of the accounting year, and if it is expected that the interim and third quarter results will appear in one of the following circumstances, it may make a performance forecast:

1) The net profit is negative;

2) Net profit increased or decreased by more than 50% compared with the same period of the previous year;

3) Turning losses into profits.

If a listed company has the circumstances in paragraph (2) of Article 1 and the earnings per share is used as the basis of comparison, it may be exempted from making a performance forecast with the consent of the Exchange

1) The absolute value of earnings per share in the annual report of the previous year is less than or equal to RMB.

According to the Shenzhen Stock Exchange's Business Memorandum No. 1 on Information Disclosure of the SME Board, if the company expects that the first quarter results will occur in one of the following circumstances, it shall disclose the first quarter performance forecast in the annual report summary or in the form of an interim report as soon as it is known:

1) The net profit attributable to shareholders of the listed company (hereinafter referred to as "net profit") is negative;

2) Net profit increased or decreased by more than 50% compared with the same period of the previous year;

3) Turning losses into profits compared with the same period last year. Companies with a small base of comparison (i.e., the absolute value of basic earnings per share in the first quarter of the previous year is less than or equal to RMB) are expected to experience the circumstances set out in item (2) of this paragraph and the amount of net profit change is small.

GEM Information Disclosure Business Memorandum No. 11: If the annual report is scheduled to be disclosed before March 31, the annual report shall be disclosed at the latest at the same time as the annual report, and the first quarter of the next year's performance forecast; If the scheduled disclosure time of the annual report is in April, the first quarter performance forecast shall be disclosed before April 10. The company should disclose its half-year results by July 15, third-quarter results by October 15, and annual results by January 31.

According to the Listing Rules of the Shanghai Stock Exchange, if a listed company expects its annual operating performance to appear in one of the following circumstances, it shall make a performance forecast within one month after the end of the accounting year, and if it is expected that the interim and third quarter results will appear in one of the following circumstances, it may make a performance forecast:

1) The net profit is negative; 2) Net profit increased or decreased by more than 50% compared with the same period of the previous year; 3) Turning losses into profits.