日前，上海证券交易所发出《公开募集基础设施证券投资基金（REITs）规则适用指引第6号——年度报告（试行）》（下称《指引》）和《公开募集基础设施证券投资基金（REITs）规则适用指引第7号--中期报告和季度报告（试行）》，深圳证券交易所发出《公开募集基础设施证券投资基金业务指引第6号——年度报告（试行）》和《公开募集基础设施证券投资基金业务指引第7号——中期报告和季度报告（试行）》。
《指引》共计五章，分为总则、年度报告内容、信息披露事务管理、自律监管和附则。主要包括如下内容：一是明确基础设施REITs业务参与人的主体责任，二是细化基金运作情况的披露要求，三是强化业务参与人履职情况披露，四是规范基础设施项目披露要求，五是规范信息披露事务管理。
SSE and SZSE Release Guidelines on Periodic Reporting for Infrastructure REITs
Promulgation date: 2024-12-02
Recently, the Shanghai Stock Exchange (SSE) has released the Guidelines for the Application of Rules on Publicly Offered Infrastructure Real Estate Investment Trusts (REITs) No. 6 — Annual Reports (for Trial Implementation) (the "Guidelines") and the Guidelines for the Application of Rules on Publicly Offered Infrastructure Real Estate Investment Trusts (REITs) No. 7 — Interim Reports and Quarterly Reports (for Trial Implementation). Meanwhile, the Shenzhen Stock Exchange (SZSE) issued the Guidelines for the Application of Rules on Publicly Offered Infrastructure Real Estate Investment Trusts (REITs) No. 6 — Annual Reports (for Trial Implementation) and Guidelines for the Application of Rules on Publicly Offered Infrastructure Real Estate Investment Trusts (REITs) No. 7 — Interim Reports and Quarterly Reports (for Trial Implementation).
The Guidelines consist of five chapters: general provisions, content of annual report, management of information disclosure, self-regulation, and supplementary provisions. Key points of the Guidelines include: (1) clarifying the primary responsibilities of participants operating infrastructure REITs; (2) refining disclosure requirements for fund operations; (3) strengthening disclosure obligations concerning the performance of duties by participants; (4) standardizing disclosure requirements for infrastructure projects; and (5) regulating information disclosure management.
《适用指引第6号——年度报告（试行）》详见：
关于发布《上海证券交易所公开募集基础设施证券投资基金（REITs）规则适用指引第6号——年度报告（试行）》的通知