In case the issuer needs to publish an interim announcement on material matters occurred, the issuer may engage the credit rating agency to prepare a new rating report at its own discretion or upon the request of the entrusted bonds manager and shall make statements for the same. 发行人发生需临时公告的重大事项时,发行人可自行或应债券受托管理人的要求聘请资信评级机构对公司债券进行重新评级并公告。
One of the major advantages of the retail method is that it provides inventory figures for use in preparing interim statements. 零售价格法的一个主要优点是,它能为编制中期报表提供存货数据。
Without prior consents of the exchange, the funds manager shall not publish the interim statements. 未经本所同意,基金管理人不得刊登该临时公告。
In the past few months, I have discovered that almost no one supports the obligation on listed companies to produce quarterly accounts or interim management statements. 过去几个月中,我发现几乎没有一个人赞同上市公司有义务公布季报或是管理层中期报告。
A declaration that the accounting policies adopted for the interim financial statements are consistent with those for the financial statements of the prior year. 中期财务报表所采用的会计政策与上年度财务报表相一致的声明。
However, it is often impractical to take physical inventory counts when interim financial statements are prepared. 然而,为编制中期财务报表而进行实地盘点通常是不切合实际的。