Page 415 - 《期货和衍生品行业监管动态》（2022年合集）

期货和衍生品行业监管动态

一是由于监管实践情况或上位规则发生改变，原规定无可适用空间。此类文

件有 2 部，包括《公开募集证券投资基金投资全国中小企业股份转让系统挂牌股

票指引》《公开发行证券的公司信息披露解释性公告第 3 号——财务报表附注中

可供出售金融资产减值的披露》。

二是所规范事项已完成。此类文件有 3 部，包括《关于做好当前上市公司等

年度报告审计与披露工作有关事项的公告》《第三批证券期货投资者教育基地申

报工作指引》《第四批证券期货投资者教育基地申报工作指引》。

三是所规范事项由新的规则予以规范。此类文件有 2 部，包括《关于证券期

货审计业务签字注册会计师定期轮换的规定》《上市公司行业分类指引》。

China Securities Regulatory Commission Publishes the Decision on Repealing
Certain Securities and Futures Regulatory Rules (CSRC Announcement [2022]

No. 42) (2022/8/12)

In order to implement the Provisions on Procedures for the Formulation of

Securities and Futures Rules, China Securities Regulatory Commission (the CSRC)

has cleaned up relevant securities and futures regulatory rules and decided to repeal

seven regulatory rules as follows:

There are two rules for the first case where the application of the original

provisions is no longer applicable as result of the changes in the regulatory practice or

the higher rules，including the Guidelines on Publicly Offered Securities Investment

Funds Investing in Stocks Listed on the National Equities Exchange and Quotations

and the Explanatory Announcement on Information Disclosure by Companies

Offering Securities to the Public No.3: Disclosure of Impairment of
Available-for-Sale Financial Assets in the Notes to Financial Statements.

There are three rules for the second case where all the regulated matters have

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