Considering the imperfectness of Chinese securities law, the specific regulations on the information disclosure of the cross-listed securities offering and transaction have not been promulgated.

• 对于证券跨境上市与交易的信息披露，欧盟和日本的立法允许以英文披露的信息来代替以本国语言编制的披露文件，减轻了境外企业的信息披露成本，增加了市场吸引力。