美股20-F报表结构

part i

item 1. identity of directors, senior management and advisers

item 2. offer statistics and expected timetable

item 3. key information
A. Selected Financial Data
B. Capitalization and Indebtedness
C. Reasons for the Offer and Use of Proceeds
D. Risk Factors

item 4. information on the company
A. History and Development of the Company
B. Business Overview
C. Organizational Structure
D. Property, Plants and Equipment

item 4a. unresolved staff comments

item 5. operating and financial review and prospects
A. Operating Results
B. Liquidity and Capital Resources
C. Research and Development
D. Trend Information
E. Off-Balance Sheet Arrangements
F. Tabular Disclosure of Contractual Obligations
G. Safe Harbor

item 6. directors, senior management and employees
A. Directors and Senior Management
B. Compensation
C. Board Practices
D. Employees
E. Share Ownership

item 7. major shareholders and related party transactions
A. Major Shareholders
B. Related Party Transactions
C. Interests of Experts and Counsel

item 8. financial information
A. Consolidated Statements and Other Financial Information
B. Significant Changes

item 9. the offer and listing
A. Offering and Listing Details
B. Plan of Distribution
C. Markets
D. Selling Shareholders
E. Dilution
F. Expenses of the Issue

item 10. additional information
A. Share Capital
B. Memorandum and Articles of Association
C. Material Contracts
D. Exchange Controls
E. Taxation
F. Dividends and Paying Agents
G. Statements by Experts
H. Documents on Display
I. Subsidiary Information

item 11. quantitative and qualitative disclosures about market risk

item 12. description of securities other than equity securities
A. Debt Securities
B. Warrants and Rights
C. Other Securities
D. American Depositary Shares

part ii

item 13. defaults, dividend arrearages and delinquencies

item 14. material modifications to the rights of security holders and use of proceeds

item 15. controls and procedures

item 16a. audit committee financial expert

item 16b. code of ethics

item 16c. principal accountant fees and services

item 16d. exemptions from the listing standards for audit committees

item 16e. purchases of equity securities by the issuer and affiliated purchasers

item 16f. change in registrant’s certifying accountant

item 16g. corporate governance

item 16h. mine safety disclosure

part iii

item 17. financial statements

item 18. financial statements

item 19. exhibits