The financial reports of system operators shall refer to the financial statements, important detailed accounting items, attached table of standard forms, and other disclosure of events and explanation which is helpful to the decision of the user.
The system operator shall commission the certificated accountant to review the attached tables of standard form. When the certificated accountant is commissioned to review such attached tables, he/she shall conduct the review according to the Essentials of the Review to the Attached Tables of the Standard Form of the System Operators.
The Attached Tables of Standard Form and the Directions for Review for system operators shall be further publicized by the central governing authority.

The contents in the financial reports of system operators shall properly express the financial situation, operation result, and cash flow, and shall not mislead the interested party into wrongful judgment or decision.

The system operator shall disclose the following information of itself and the affiliated enterprises:
1. Individual and total nationwide number of subscribers.
2. Total number of enterprises within the same administrative district.
3. Total number of nationwide system operators.

When a foreign shareholder directly or indirectly holds the shares of the system operator, the system operator shall disclose the individual and total percentage held by that foreign shareholder in the shares issued by the system operator.