"重(zhong)要事项"中(zhong)所包(bao)括的(de)(de)内容应该是投(tou)资者特(te)别予以关注(zhu)的(de)(de)方面，这其中(zhong)可能(neng)埋藏着公(gong)(gong)司(si)(si)正常(chang)持续经营的(de)(de)"炸弹"。可以公(gong)(gong)司(si)(si)上市公(gong)(gong)司(si)(si)年(nian)报中(zhong)的(de)(de)重(zhong)要事项主要包(bao)括：

（1）重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)大(da)(da)(da)(da)(da)诉(su)(su)(su)讼(song)(song)、仲(zhong)(zhong)裁(cai)事(shi)(shi)项(xiang)(xiang)(xiang)。重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)大(da)(da)(da)(da)(da)诉(su)(su)(su)讼(song)(song)、仲(zhong)(zhong)裁(cai)事(shi)(shi)项(xiang)(xiang)(xiang)关(guan)乎公(gong)(gong)司业(ye)务(wu)和财(cai)务(wu)状况(kuang)，是公(gong)(gong)司风险的(de)(de)(de)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)要来源，投(tou)资者应预重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)视。这部分内(nei)容包括发(fa)生在(zai)(zai)编制本年(nian)(nian)(nian)度中期报(bao)告之后的(de)(de)(de)涉(she)(she)及公(gong)(gong)司的(de)(de)(de)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)大(da)(da)(da)(da)(da)诉(su)(su)(su)讼(song)(song)、仲(zhong)(zhong)裁(cai)事(shi)(shi)项(xiang)(xiang)(xiang)，及该(gai)(gai)(gai)事(shi)(shi)项(xiang)(xiang)(xiang)的(de)(de)(de)基本情况(kuang)、涉(she)(she)及金额，以及已(yi)(yi)在(zai)(zai)本年(nian)(nian)(nian)度中期报(bao)告中披露(lu)，但(dan)尚未结(jie)案(an)的(de)(de)(de)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)大(da)(da)(da)(da)(da)诉(su)(su)(su)讼(song)(song)、仲(zhong)(zhong)裁(cai)事(shi)(shi)项(xiang)(xiang)(xiang)，应陈(chen)述其进展情况(kuang)或审理结(jie)果及影响。如报(bao)告期内(nei)公(gong)(gong)司无重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)大(da)(da)(da)(da)(da)诉(su)(su)(su)讼(song)(song)、仲(zhong)(zhong)裁(cai)事(shi)(shi)项(xiang)(xiang)(xiang)，上市公(gong)(gong)司将(jiang)说?quot;本年(nian)(nian)(nian)度公(gong)(gong)司无重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)大(da)(da)(da)(da)(da)诉(su)(su)(su)讼(song)(song)、仲(zhong)(zhong)裁(cai)事(shi)(shi)项(xiang)(xiang)(xiang)"。例如，有色鑫光（0405）与白山浑江铝厂债(zhai)权债(zhai)务(wu)一(yi)案(an)。该(gai)(gai)(gai)公(gong)(gong)司在(zai)(zai)2000年(nian)(nian)(nian)年(nian)(nian)(nian)报(bao)的(de)(de)(de)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)要事(shi)(shi)项(xiang)(xiang)(xiang)中披露(lu)了这一(yi)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)大(da)(da)(da)(da)(da)诉(su)(su)(su)讼(song)(song)，该(gai)(gai)(gai)诉(su)(su)(su)讼(song)(song)涉(she)(she)及金额高(gao)达10,710,637.38元(yuan)。在(zai)(zai)年(nian)(nian)(nian)报(bao)披露(lu)时(shi)，该(gai)(gai)(gai)诉(su)(su)(su)讼(song)(song)尚未最(zui)终裁(cai)决。2001年(nian)(nian)(nian)6月14日，公(gong)(gong)司就这一(yi)诉(su)(su)(su)讼(song)(song)发(fa)布了重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)大(da)(da)(da)(da)(da)事(shi)(shi)项(xiang)(xiang)(xiang)公(gong)(gong)告。公(gong)(gong)告中声明，该(gai)(gai)(gai)巨额债(zhai)权已(yi)(yi)无法收回(hui)。事(shi)(shi)实上，细心的(de)(de)(de)投(tou)资者会(hui)发(fa)现，该(gai)(gai)(gai)公(gong)(gong)司年(nian)(nian)(nian)报(bao)中的(de)(de)(de)披露(lu)已(yi)(yi)反映(ying)出该(gai)(gai)(gai)债(zhai)权收回(hui)的(de)(de)(de)可能性小之又(you)小。因此，投(tou)资者如果在(zai)(zai)阅读(du)年(nian)(nian)(nian)报(bao)时(shi)就将(jiang)该(gai)(gai)(gai)诉(su)(su)(su)讼(song)(song)的(de)(de)(de)损失考(kao)虑在(zai)(zai)内(nei)，那么就会(hui)发(fa)现，对(dui)该(gai)(gai)(gai)公(gong)(gong)司当年(nian)(nian)(nian)高(gao)达1亿元(yuan)的(de)(de)(de)损失来讲，这一(yi)诉(su)(su)(su)讼(song)(song)金额无疑(yi)是雪上加霜。并(bing)且，该(gai)(gai)(gai)公(gong)(gong)司2000年(nian)(nian)(nian)年(nian)(nian)(nian)报(bao)中披露(lu)的(de)(de)(de)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)大(da)(da)(da)(da)(da)诉(su)(su)(su)讼(song)(song)案(an)众多，这一(yi)案(an)件只不过是冰(bing)山的(de)(de)(de)一(yi)角。因此，投(tou)资者对(dui)面临重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)大(da)(da)(da)(da)(da)诉(su)(su)(su)讼(song)(song)案(an)的(de)(de)(de)公(gong)(gong)司，一(yi)定要保持谨(jin)慎的(de)(de)(de)态度。

（2）报告期内公(gong)(gong)司(si)(si)、公(gong)(gong)司(si)(si)董事(shi)及(ji)(ji)高级管理(li)人员受(shou)监管部(bu)门处(chu)罚(fa)的情况。从该项，投资(zi)者(zhe)可以(yi)(yi)获得公(gong)(gong)司(si)(si)是否规(gui)范经(jing)营(ying)的重(zhong)大信息。例如(ru)，PT东海（0613）在(zai)它2000年(nian)年(nian)报中就披(pi)露(lu)了该公(gong)(gong)司(si)(si)因虚增利润(run)、大股(gu)东占用(yong)巨额募集资(zi)金以(yi)(yi)及(ji)(ji)违规(gui)炒(chao)股(gu)等行(xing)为而受(shou)到证(zheng)监会的处(chu)罚(fa)。该公(gong)(gong)司(si)(si)的违规(gui)行(xing)为可谓触目惊心(xin)。从这一处(chu)罚(fa)中，投资(zi)者(zhe)可以(yi)(yi)透视该公(gong)(gong)司(si)(si)的深(shen)层面(mian)的生产经(jing)营(ying)现状。

（3）报告期(qi)内(nei)公(gong)(gong)司(si)控股股东(dong)变(bian)更，公(gong)(gong)司(si)董事(shi)会(hui)换届、改选或半(ban)数以上成员变(bian)动(dong)(dong)，公(gong)(gong)司(si)总(zong)经理变(bian)更，公(gong)(gong)司(si)解聘、新聘董事(shi)会(hui)秘书的情况。这部分内(nei)容(rong)反映了上市公(gong)(gong)司(si)的重要人事(shi)变(bian)动(dong)(dong)，值得投(tou)资者特别注(zhu)意。

（4）报告期(qi)内(nei)公(gong)(gong)司(si)(si)收(shou)(shou)购(gou)及出售资(zi)(zi)产、吸收(shou)(shou)合(he)(he)并(bing)事(shi)项(xiang)的情况(kuang)。投资(zi)(zi)者(zhe)可了解公(gong)(gong)司(si)(si)收(shou)(shou)购(gou)及出售资(zi)(zi)产、吸收(shou)(shou)合(he)(he)并(bing)事(shi)项(xiang)的简要情况(kuang)及进程，以及上述事(shi)项(xiang)对公(gong)(gong)司(si)(si)财(cai)务状况(kuang)和经营成果的影响，所(suo)涉及的金额(e)及其(qi)(qi)占(zhan)利润(run)总额(e)的比例(li)。特别是(shi)当它的资(zi)(zi)产出售和吸收(shou)(shou)合(he)(he)并(bing)的利润(run)占(zhan)其(qi)(qi)当年利润(run)总额(e)的比例(li)较大时，投资(zi)(zi)者(zhe)应当特别予(yu)以关(guan)注。因(yin)为，这(zhei)(zhei)种(zhong)(zhong)购(gou)并(bing)所(suo)产生(sheng)的利润(run)并(bing)不(bu)能维持(chi)公(gong)(gong)司(si)(si)的长久发展?"主(zhu)业兴"的公(gong)(gong)司(si)(si)才(cai)具有长远的投资(zi)(zi)价值。所(suo)以，对于(yu)通过(guo)这(zhei)(zhei)种(zhong)(zhong)手段来创(chuang)造业绩的公(gong)(gong)司(si)(si)，投资(zi)(zi)者(zhe)应将(jiang)这(zhei)(zhei)种(zhong)(zhong)利润(run)扣除后再进行分析(xi)，这(zhei)(zhei)样就(jiu)能更为清(qing)晰的认识这(zhei)(zhei)种(zhong)(zhong)公(gong)(gong)司(si)(si)的本来面目。当然，我们也(ye)不(bu)排除公(gong)(gong)司(si)(si)通过(guo)购(gou)并(bing)来实现改(gai)善整体资(zi)(zi)产的质量，从而(er)为公(gong)(gong)司(si)(si)的长远发展开拓道路。

（5）重(zhong)大关(guan)(guan)(guan)(guan)联交(jiao)(jiao)易(yi)(yi)事项。关(guan)(guan)(guan)(guan)联交(jiao)(jiao)易(yi)(yi)提供了大股东损害中小投资(zi)(zi)者利(li)益(yi)的(de)(de)(de)可能，投资(zi)(zi)者对此(ci)应(ying)特(te)别(bie)注(zhu)意。报告(gao)期(qi)(qi)内(nei)发(fa)生的(de)(de)(de)关(guan)(guan)(guan)(guan)联交(jiao)(jiao)易(yi)(yi)，若对于某一关(guan)(guan)(guan)(guan)联方(fang)(fang)，报告(gao)期(qi)(qi)内(nei)累计(ji)交(jiao)(jiao)易(yi)(yi)总(zong)额(e)(e)高于3000万元(yuan)或(huo)(huo)占(zhan)上(shang)市公(gong)(gong)司(si)(si)最(zui)近一期(qi)(qi)经审计(ji)净(jing)资(zi)(zi)产(chan)5％以(yi)(yi)上(shang)或(huo)(huo)占(zhan)本(ben)期(qi)(qi)净(jing)利(li)润的(de)(de)(de)10％以(yi)(yi)上(shang)的(de)(de)(de)，上(shang)市公(gong)(gong)司(si)(si)须披露详细情况。通过对这部分(fen)内(nei)容的(de)(de)(de)分(fen)析，投资(zi)(zi)者可以(yi)(yi)了解关(guan)(guan)(guan)(guan)联交(jiao)(jiao)易(yi)(yi)方(fang)(fang)、交(jiao)(jiao)易(yi)(yi)内(nei)容、定(ding)价(jia)(jia)(jia)原则(ze)(ze)、交(jiao)(jiao)易(yi)(yi)价(jia)(jia)(jia)格(ge)、交(jiao)(jiao)易(yi)(yi)金(jin)(jin)额(e)(e)、占(zhan)同类交(jiao)(jiao)易(yi)(yi)金(jin)(jin)额(e)(e)的(de)(de)(de)比例、结(jie)算方(fang)(fang)式(shi)(shi)及(ji)关(guan)(guan)(guan)(guan)联交(jiao)(jiao)易(yi)(yi)事项对公(gong)(gong)司(si)(si)利(li)润的(de)(de)(de)影(ying)响。若发(fa)生的(de)(de)(de)交(jiao)(jiao)易(yi)(yi)属资(zi)(zi)产(chan)、股权转(zhuan)让(rang)发(fa)生的(de)(de)(de)关(guan)(guan)(guan)(guan)联交(jiao)(jiao)易(yi)(yi)，投资(zi)(zi)者可了解关(guan)(guan)(guan)(guan)联交(jiao)(jiao)易(yi)(yi)方(fang)(fang)、交(jiao)(jiao)易(yi)(yi)内(nei)容、定(ding)价(jia)(jia)(jia)原则(ze)(ze)、资(zi)(zi)产(chan)的(de)(de)(de)帐面价(jia)(jia)(jia)值(zhi)、评(ping)(ping)(ping)估价(jia)(jia)(jia)值(zhi)、转(zhuan)让(rang)价(jia)(jia)(jia)格(ge)、结(jie)算方(fang)(fang)式(shi)(shi)及(ji)获得的(de)(de)(de)转(zhuan)让(rang)收益(yi)，转(zhuan)让(rang)价(jia)(jia)(jia)格(ge)与帐面价(jia)(jia)(jia)值(zhi)或(huo)(huo)评(ping)(ping)(ping)估价(jia)(jia)(jia)值(zhi)差异(yi)较(jiao)大的(de)(de)(de)原因等(deng)。其(qi)中，转(zhuan)让(rang)价(jia)(jia)(jia)格(ge)是(shi)其(qi)中的(de)(de)(de)核心内(nei)容，特(te)别(bie)是(shi)资(zi)(zi)产(chan)的(de)(de)(de)帐面价(jia)(jia)(jia)值(zhi)与评(ping)(ping)(ping)估价(jia)(jia)(jia)值(zhi)之间(jian)的(de)(de)(de)差异(yi)，投资(zi)(zi)者应(ying)特(te)别(bie)予以(yi)(yi)关(guan)(guan)(guan)(guan)注(zhu)。因为(wei)，转(zhuan)让(rang)价(jia)(jia)(jia)格(ge)是(shi)公(gong)(gong)司(si)(si)与其(qi)关(guan)(guan)(guan)(guan)联方(fang)(fang)之间(jian)转(zhuan)移利(li)润或(huo)(huo)资(zi)(zi)金(jin)(jin)的(de)(de)(de)重(zhong)要(yao)手段(duan)。例如，某上(shang)市公(gong)(gong)司(si)(si)受让(rang)其(qi)大股东的(de)(de)(de)房(fang)屋设备(bei)(bei)(bei)，以(yi)(yi)评(ping)(ping)(ping)估价(jia)(jia)(jia)为(wei)转(zhuan)让(rang)价(jia)(jia)(jia)格(ge)。同时(shi)，关(guan)(guan)(guan)(guan)联交(jiao)(jiao)易(yi)(yi)双方(fang)(fang)协定(ding)以(yi)(yi)现金(jin)(jin)方(fang)(fang)式(shi)(shi)作为(wei)支(zhi)付(fu)(fu)方(fang)(fang)式(shi)(shi)。假(jia)设该房(fang)屋设备(bei)(bei)(bei)帐面值(zhi)为(wei)2千万，经评(ping)(ping)(ping)估后为(wei)4亿(yi)(yi)。也就是(shi)说，该房(fang)屋设备(bei)(bei)(bei)的(de)(de)(de)资(zi)(zi)产(chan)评(ping)(ping)(ping)估价(jia)(jia)(jia)比帐面值(zhi)高出(chu)二(er)十(shi)倍。在这一案例中，除非(fei)上(shang)市公(gong)(gong)司(si)(si)能为(wei)此(ci)重(zhong)大差异(yi)做出(chu)合(he)理解释(shi)，否则(ze)(ze)该大股东就存(cun)在从上(shang)市公(gong)(gong)司(si)(si)"提款"的(de)(de)(de)可能。因为(wei)，可能该资(zi)(zi)产(chan)的(de)(de)(de)真实评(ping)(ping)(ping)估价(jia)(jia)(jia)值(zhi)可能只有2亿(yi)(yi)元(yuan)。这样，上(shang)市公(gong)(gong)司(si)(si)就要(yao)为(wei)只及(ji)评(ping)(ping)(ping)估价(jia)(jia)(jia)值(zhi)一半(ban)（2亿(yi)(yi)元(yuan)）的(de)(de)(de)房(fang)屋支(zhi)付(fu)(fu)4亿(yi)(yi)元(yuan)的(de)(de)(de)现金(jin)(jin)。

（6）上市公(gong)(gong)司(si)与控股(gu)(gu)股(gu)(gu)东在(zai)(zai)人员、资(zi)产、财务上的(de)(de)"三分(fen)开"情况。独(du)立性是上市公(gong)(gong)司(si)治理结(jie)构建(jian)设的(de)(de)重(zhong)要原则(ze)之一(yi)，缺乏独(du)立性的(de)(de)公(gong)(gong)司(si)往(wang)往(wang)提供了大股(gu)(gu)东损害中小(xiao)投资(zi)者利(li)益的(de)(de)可(ke)能(neng)。因(yin)为，对(dui)于未能(neng)"三分(fen)开"的(de)(de)公(gong)(gong)司(si)，股(gu)(gu)份公(gong)(gong)司(si)与控股(gu)(gu)股(gu)(gu)东常常是一(yi)套人马两块牌子，这就(jiu)会出现以(yi)下不良(liang)现象，如股(gu)(gu)份公(gong)(gong)司(si)与集(ji)团公(gong)(gong)司(si)往(wang)来不规范(fan)，大股(gu)(gu)东占用(yong)、拖欠(qian)股(gu)(gu)份公(gong)(gong)司(si)资(zi)金(jin)，双(shuang)方大额、多项资(zi)金(jin)往(wang)来没有(you)协议，双(shuang)方关联交易(yi)形成的(de)(de)部分(fen)货款、劳务费用(yong)以(yi)及原材料委托采(cai)购等(deng)引(yin)起的(de)(de)支付划分(fen)不清(qing)等(deng)情况。因(yin)此，投资(zi)者可(ke)以(yi)?quot;三分(fen)开"的(de)(de)说明中了解上市公(gong)(gong)司(si)经营(ying)管理中存在(zai)(zai)的(de)(de)隐患。

（7）托管、承(cheng)(cheng)包(bao)(bao)、租(zu)赁情况。若上市(shi)(shi)公司(si)(si)(si)(si)发生托管、承(cheng)(cheng)包(bao)(bao)、租(zu)赁其他(ta)公司(si)(si)(si)(si)资产或其他(ta)公司(si)(si)(si)(si)托管、承(cheng)(cheng)包(bao)(bao)、租(zu)赁上市(shi)(shi)公司(si)(si)(si)(si)资产的(de)(de)事项(xiang)，且(qie)该事项(xiang)为上市(shi)(shi)公司(si)(si)(si)(si)带来(lai)的(de)(de)利(li)(li)润(run)达(da)到上市(shi)(shi)公司(si)(si)(si)(si)当年利(li)(li)润(run)的(de)(de)10％以(yi)上（含10％）时，上市(shi)(shi)公司(si)(si)(si)(si)公司(si)(si)(si)(si)应(ying)(ying)详细披露有(you)关合同的(de)(de)主要(yao)(yao)内(nei)容，如有(you)关资产的(de)(de)情况、涉及的(de)(de)金额(e)和(he)期限(xian)、收益及其确(que)定依(yi)据等(deng)。对(dui)于该类事项(xiang)的(de)(de)披露，投资者应(ying)(ying)该认识到，从它们(men)中所获(huo)得的(de)(de)利(li)(li)润(run)都不应(ying)(ying)是公司(si)(si)(si)(si)经营利(li)(li)润(run)的(de)(de)主要(yao)(yao)来(lai)源(yuan)。对(dui)于通过这(zhei)种手(shou)段(duan)创造(zao)业绩的(de)(de)公司(si)(si)(si)(si)，投资者应(ying)(ying)对(dui)这(zhei)些公司(si)(si)(si)(si)能否维持其业绩持审慎的(de)(de)态度(du)。

（8）上市(shi)公(gong)(gong)(gong)(gong)司聘(pin)任、解聘(pin)会(hui)(hui)计(ji)(ji)师(shi)事(shi)务(wu)(wu)所(suo)(suo)情况。监管部门要公(gong)(gong)(gong)(gong)司披露(lu)这(zhei)一项，是(shi)为(wei)了(le)维护(hu)市(shi)场的(de)(de)(de)(de)公(gong)(gong)(gong)(gong)平、公(gong)(gong)(gong)(gong)开(kai)和公(gong)(gong)(gong)(gong)正。因为(wei)，我们(men)的(de)(de)(de)(de)投(tou)资(zi)(zi)者(zhe)所(suo)(suo)依赖的(de)(de)(de)(de)报(bao)表(biao)都有赖于(yu)注册会(hui)(hui)计(ji)(ji)师(shi)的(de)(de)(de)(de)审(shen)计(ji)(ji)。所(suo)(suo)以(yi)(yi)(yi)，注册会(hui)(hui)计(ji)(ji)师(shi)进行公(gong)(gong)(gong)(gong)允(yun)的(de)(de)(de)(de)审(shen)计(ji)(ji)就成为(wei)保(bao)护(hu)我们(men)投(tou)资(zi)(zi)者(zhe)的(de)(de)(de)(de)一面盾牌(pai)。但是(shi)上市(shi)公(gong)(gong)(gong)(gong)司很可(ke)能(neng)会(hui)(hui)压迫注册会(hui)(hui)计(ji)(ji)师(shi)就其并不真实(shi)(shi)的(de)(de)(de)(de)报(bao)表(biao)发表(biao)无(wu)保(bao)留意见(jian)的(de)(de)(de)(de)报(bao)告。例如，对于(yu)连年亏(kui)损的(de)(de)(de)(de)公(gong)(gong)(gong)(gong)司，它(ta)可(ke)能(neng)会(hui)(hui)更(geng)换以(yi)(yi)(yi)前比(bi)较严格的(de)(de)(de)(de)会(hui)(hui)计(ji)(ji)师(shi)事(shi)务(wu)(wu)所(suo)(suo)，聘(pin)用一家(jia)可(ke)以(yi)(yi)(yi)使它(ta)的(de)(de)(de)(de)不真实(shi)(shi)的(de)(de)(de)(de)盈利报(bao)表(biao)得以(yi)(yi)(yi)通过的(de)(de)(de)(de)事(shi)务(wu)(wu)所(suo)(suo)。又如，为(wei)了(le)符(fu)合(he)增资(zi)(zi)扩股的(de)(de)(de)(de)要求(qiu)，公(gong)(gong)(gong)(gong)司可(ke)能(neng)通过这(zhei)种手段，更(geng)换聘(pin)用一家(jia)事(shi)务(wu)(wu)所(suo)(suo)，以(yi)(yi)(yi)达(da)到审(shen)计(ji)(ji)意见(jian)的(de)(de)(de)(de)无(wu)保(bao)留。正是(shi)由于(yu)存在发生这(zhei)些损害投(tou)资(zi)(zi)者(zhe)事(shi)件的(de)(de)(de)(de)可(ke)能(neng)性(xing)，所(suo)(suo)以(yi)(yi)(yi)年报(bao)中要求(qiu)对更(geng)换事(shi)务(wu)(wu)所(suo)(suo)进行说明(ming)。所(suo)(suo)以(yi)(yi)(yi)，投(tou)资(zi)(zi)者(zhe)可(ke)以(yi)(yi)(yi)从该(gai)说明(ming)的(de)(de)(de)(de)合(he)理性(xing)中判断(duan)，该(gai)公(gong)(gong)(gong)(gong)司的(de)(de)(de)(de)报(bao)表(biao)是(shi)否可(ke)靠、真实(shi)(shi)。

（9）其它(ta)重(zhong)大(da)合同（含担保(bao)等）及其履行(xing)情况。重(zhong)大(da)合同或担保(bao)等行(xing)为关(guan)系(xi)到(dao)上市(shi)公(gong)司(si)每一个股(gu)东的(de)切(qie)身利益。投资者对这部分内容也应特别(bie)注意(yi)。特别(bie)是担保(bao)合同，可能(neng)会使公(gong)司(si)的(de)经营(ying)陷入(ru)万(wan)劫不复之地(di)。例如，闹得沸沸扬扬的(de)ST猴王事件，它(ta)的(de)年报(bao)就显(xian)示出，上市(shi)公(gong)司(si)为其母公(gong)司(si)猴王集团提(ti)供了3亿元的(de)货(huo)款(kuan)担保(bao)。这为猴王面临破(po)产埋下了伏笔。所以，对于提(ti)供了重(zhong)大(da)担保(bao)同时又因此(ci)面临诉讼(song)的(de)公(gong)司(si)，投资应保(bao)持高(gao)度的(de)警觉性。

（10）上市(shi)公司报(bao)告期内更(geng)改(gai)名称或(huo)股票(piao)简称的情况。这为投资者了解公司的相关(guan)的历史提(ti)供了便利。

（11）其它在报告期内发生的《证券法》第(di)六十(shi)二条(tiao)、《股票条(tiao)例》第(di)六十(shi)条(tiao)和《信息(xi)细则》第(di)十(shi)七(qi)条(tiao)所(suo)列举的重(zhong)大(da)事(shi)(shi)件，以及(ji)公司董(dong)事(shi)(shi)会判断为重(zhong)大(da)事(shi)(shi)件的事(shi)(shi)项。