中期财务报告什么时候

中期财务报告是公司向外界公布的半年度财务报告，主要用于提供公司在某一特定日期的财务状况和该半年度的经营成果。这个报告的主要目的是帮助投资者、债权人和其他利益相关者更好地了解公司的财务状况和经营状况。

在中国，根据中国证券监督管理委员会（CSRC）的规定，上市公司需要定期发布中期财务报告。根据规定，中期财务报告需要在每个会计年度的前六个月结束后的60天内编制完成，并在披露截止日后两个月内对外公布。因此，一般来说，中期财务报告的披露时间主要集中在每年的7月到8月之间。

值得注意的是，中期财务报告的编制和披露时间可能会受到一些因素的影响，如公司规模、业务复杂程度、审计要求等。因此，具体披露时间可能会因公司而异。同时，根据规定，上市公司还需要在披露前向中国证券监督管理委员会和证券交易所报送中期财务报告及相关文件，以供审核和备案。

英文翻译：

When are interim financial reports?

Interim financial reports are the semi-annual financial reports that companies publish to the outside world. They are mainly used to provide information on the financial position of the company at a specific date and the operating results of that semi-annual period. The main purpose of this report is to help investors, creditors, and other stakeholders better understand the company's financial and operating situation.

In China, according to the regulations of the China Securities Regulatory Commission (CSRC), listed companies are required to regularly publish interim financial reports. According to the regulations, interim financial reports need to be prepared within 60 days after the end of the first six months of each accounting year, and公布时间通常在披露截止日后两个月内。 Therefore, generally speaking, the disclosure time of interim financial reports mainly focuses on July to August each year.

It is worth noting that the preparation and disclosure time of interim financial reports may be affected by some factors, such as company size, business complexity, audit requirements, etc. Therefore, the specific disclosure time may vary from company to company. At the same time, according to the regulations, listed companies also need to submit interim financial reports and related documents to the China Securities Regulatory Commission and stock exchanges for review and filing before disclosure.