China (CN)

Jurisdiction Overview

IDQuestionAnswer
201 *Are annual accounts available on a public online record (up to 10 €/US$/GBP)? No, company accounts are not always online (up to 10 €/US$).
 Data Date: 2019

Notes

 
While public companies offering stock companies are required to publish annual and bi-annual financial statements (Implementation Rules for Information Disclosure of Public Offering Stock Companies, Article IV), it seems there is no requirement for private companies in general to disclose financial information to the public (gsxt.gov.cn). In a sample search, it was not possible to access accounts for any companies which are not publicly listed.

Sources

http://www.saic.gov.cn/english/aboutus/Departments/index.html
 
Implementation Rules for Information Disclosure of Public Offering Stock Companies, Article IV
 
http://www.saic.gov.cn/fw/
 
http://www.csrc.gov.cn/shenzhen/xxfw/tzzsyd/ssgs/ssxxpl/ssplfz/200902/t20090226_95562.htm
 
http://www.gsxt.gov.cn/index.html