Article NO. Content

Title：

Directions for Secondary Reviews of Financial Reports of Companies with a Secondary Listing on the Exchange (or OTC) Market 

Amended Date： 2012.12.13 
1     These Directions are adopted pursuant to Article 28, paragraph 1, and Article 64, paragraph 2 of the Regulations Governing the Offering and Issuance of Securities by Foreign Securities Issuers.

Relevant Laws：