Interest or Dividend?& Thin Capitalization Has Caused the Issue of Qualitative Recognization 利息或是股息&资本弱化规则适用引发的定性识别冲突问题
Investors consider the following documents as key information for their decision making-annual reports, announcements on profit distribution and capitalization of capital reserves, prospectus for IPOs and secondary public offerings and pronouncement on shares issue. 投资者普遍认为对投资决策极重要的公开信息项目有年度报告、利润分配及转增股本实施公告、首次发行或二次发行招股说明书及发行公告等。