Online Appendix:

The following online appendix includes 258 keywords related to accounting issues, 133 to corporate governance issues, and 47 to firm business issues.

Keywords related to accounting issues (258) (in Chinese)

货币资金; 客户资金存款; 结算备付金; 客户备付金; 现金及存放中央银行款项; 存放同业款项; 贵金属; 拆出资金; 交易性金融资产; 衍生金融资产; 短期投资; 应收票据; 应收账款; 预付款项; 应收保费; 应收分保账款; 应收代位追偿款; 应收分保合同准备金; 应收分保未到期责任准备金; 应收分保未决赔款准备金; 应收分保寿险责任准备金; 应收分保长期健康险责任准备金; 应收利息; 应收股利; 其他应收款; 买入返售金融资产; 存货; 一年内到期的非流动资产; 存出保证金; 其他流动资产; 流动资产合计; 保户质押贷款; 定期存款; 发放贷款及垫款; 可供出售金融资产; 持有至到期投资; 长期应收款; 长期股权投资; 长期债权投资; 长期投资; 存出资本保证金; 独立账户资产; 投资性房地产; 固定资产; 在建工程; 工程物资; 固定资产清理; 生产性生物资产; 油气资产; 无形资产; 交易席位费; 开发支出; 商誉; 长期待摊费用; 递延所得税资产; 其他非流动资产; 非流动资产合计; 其他资产; 资产总计; 短期借款; 质押借款; 向中央银行借款; 吸收存款及同业存放; 同业及其他金融机构存放款项; 吸收存款; 拆入资金; 交易性金融负债; 衍生金融负债; 应付票据; 应付账款; 预收款项; 卖出回购金融资产款; 应付手续费及佣金; 应付职工薪酬; 应交税费; 应付利息; 应付股利; 应付赔付款; 应付保单红利; 保户储金及投资款; 保险合同准备金; 未到期责任准备金; 未决赔款准备金; 寿险责任准备金; 长期健康险责任准备金; 其他应付款; 应付分保账款; 代理买卖证券款; 代理承销证券款; 预收保费; 一年内到期的非流动负债; 其他流动负债; 递延收益-流动负债; 流动负债合计; 长期借款; 独立账户负债; 应付债券; 长期应付款; 专项应付款; 长期负债合计; 预计负债; 递延所得税负债; 其他非流动负债; 递延收益-非流动负债; 非流动负债合计; 其他负债; 负债合计; 实收资本(或股本) ; 实收股本; 其他权益工具; 优先股; 永续债; 资本公积; 库存股; 盈余公积; 一般风险准备; 未分配利润; 外币报表折算差额; 交易风险准备; 专项储备; 其他综合收益; 归属于母公司所有者权益合计; 少数股东权益; 所有者权益合计; 负债与所有者权益总计; 应收款项融资; 合同资产; 债权投资; 其他债权投资; 其他权益工具投资; 其他非流动金融资产; 合同负债; 营业总收入; 营业收入; 利息净收入; 利息收入; 利息支出; 已赚保费; 保险业务收入; 分保费收入; 分出保费; 提取未到期责任准备金; 手续费及佣金净收入; 代理买卖证券业务净收入; 证券承销业务净收入; 受托客户资产管理业务净收入; 手续费及佣金收入; 手续费及佣金支出; 其他业务收入; 营业总成本; 营业成本; 退保金; 赔付支出净额; 赔付支出; 摊回赔付支出; 提取保险责任准备金净额; 提取保险责任准备金; 摊回保险责任准备金; 保单红利支出; 分保费用; 营业税金及附加; 业务及管理费; 摊回分保费用; 销售费用; 管理费用; 财务费用; 资产减值损失; 其他业务成本; 公允价值变动收益; 投资收益; 对联营企业和合营企业的投资收益; 汇兑收益; 其他业务利润; 营业利润; 营业外收入; 非流动资产处置利得; 营业外支出; 非流动资产处置净损益; 非流动资产处置损失; 利润总额; 所得税费用; 未确认的投资损失; 影响净利润的其他项目; 净利润; 归属于母公司所有者的净利润; 少数股东损益; 基本每股收益; 稀释每股收益; 其他综合收益(损失) ; 综合收益总额; 归属于母公司所有者的综合收益; 归属少数股东的综合收益; 研发费用; 利息费用; 其他收益; 以摊余成本计量的金融资产终止确认收益; 净敞口套期收益; 信用减值损失; 资产处置收益; 归属于母公司其他权益工具持有者的净利润; 销售商品、提供劳务收到的现金; 客户存款和同业存放款项净增加额; 向中央银行借款净增加额; 向其他金融机构拆入资金净增加额; 收到原保险合同保费取得的现金; 收到再保险业务现金净额; 保户储金及投资款净增加额; 处置交易性金融资产净增加额; 收取利息、手续费及佣金的现金; 拆入资金净增加额; 回购业务资金净增加额; 收到的税费返还; 收到的其他与经营活动有关的现金; 购买商品、接受劳务支付的现金; 客户贷款及垫款净增加额; 存放中央银行和同业款项净增加额; 支付原保险合同赔付款项的现金; 支付利息、手续费及佣金的现金; 支付保单红利的现金; 支付给职工以及为职工支付的现金; 支付的各项税费; 支付其他与经营活动有关的现金; 经营活动产生的现金流量净额; 收回投资收到的现金; 取得投资收益收到的现金; 处置固定资产、无形资产和其他长期资产收回的现金净额; 处置子公司及其他营业单位收到的现金净额; 收到的其他与投资活动有关的现金; 购建固定资产、无形资产和其他长期资产支付的现金; 投资支付的现金; 质押贷款净增加额; 取得子公司及其他营业单位支付的现金净额; 支付其他与投资活动有关的现金; 投资活动产生的现金流量净额; 吸收投资收到的现金; 吸收权益性投资收到的现金; 子公司吸收少数股东投资收到的现金; 发行债券收到的现金; 取得借款收到的现金; 收到其他与筹资活动有关的现金; 偿还债务支付的现金; 分配股利、利润或偿付利息支付的现金; 子公司支付给少数股东的股利、利润; 支付其他与筹资活动有关的现金; 筹资活动产生的现金流量净额; 汇率变动对现金及现金等价物的影响; 其他对现金的影响; 现金及现金等价物净增加额; 期初现金及现金等价物余额; 期末现金及现金等价物余额; 收入; 成本; 费用; 利润; 盈利; 亏损; 业绩; 现金流

Keywords related to corporate governance issues (133) (in Chinese)

股本结构; 股东总数; 前十大股东; 前10大股东; 员工人数; 离退休职工人数; 董事长; 总经理; 两职合一; 董事人数; 独立董事; 独董; 监事; 高管; 董事会; 监事会; 高管持股; 管理层持股; 董事年薪; 监事年薪; 高管年薪; 董事津贴; 监事津贴; 高管津贴; 薪酬总额; 未领取薪酬; 委员会; 四委; 年薪区间; 董事; 高级管理人员; 常务; 代理; 董事局主席; 监事会主席; 职工监事; 经理; 总裁; 董秘; 负责人; 主管; 顾问; CEO; 总监; 部长; 局长; 处长; 主任; 书记; 工会主席; 教育背景; 兼任; 离职原因; 工作调动; 退休; 任期届满; 控股权变动; 辞职; 解聘; 健康原因; 个人原因; 完善公司法人治理结构; 涉案结束代理; 离职年龄; 任职年限; 控股股东产生董事长; 控股股东产生总经理; 职业经理人; 审计委员会; 提名委员会; 薪酬委员会; 战略委员会; 持股比例; 股份性质; 持股排名; 总股数; 未流通股份; 国有股股数; 境内发起人法人股股数; 境外发起人法人股股数; 募集法人股股数; 内部职工股股数; 基金配售股数; 转配股股数; 优先股股数; 流通配送股尚未流通股数; 监管层持股数; 一般法人配售数; 战略投资者配售数; 其他股数; 已流通股份; A股流通股数; B股流通股数; H股流通股数; 其它境外流通股; 第一大股东变更; 变更前控股股东的持股比例; 转让时的流通股比例; 变更后控股股东的持股比例; 股东大会; 年度股东大会; 临时股东大会; 股东大会会议召开方式; 现场投票; 网络投票; 委托董事会投票; 股东大会会议表决方式; 逐项表决; 累积投票; 股东大会出席会议的股东及股东代表个数; 股东大会出席股份; 内控评价报告; 内控审计报告; 内部控制; 内控; 重大缺陷; 重要缺陷; 一般缺陷; 治理; 控制权; 所有权; 两权分离; 实际控制人; 最终控制人; 掏空; 资产侵占; 资产转移; 利益输送; 关联交易; 分析师; 机构投资者; 审计师; 会计师

Keywords related to firm business issues (47) (in Chinese)

信托行业; 能源行业; 房地产行业; 通信行业; 汽车行业; 交通运输行业; 保险行业; 钢铁行业; 有色金属行业; 医药行业; 新能源行业; 石油化工行业; 农林牧渔业; 物流行业; 旅游业; 信托; 能源; 房地产; 通信; 汽车; 交通运输; 保险; 钢铁; 有色金属; 医药; 新能源; 石油化工; 农业; 物流; 旅游; 业务; 生产; 制造; 加工; 竞争; 产品; 销售量; 供应商; 客户; 供应链; 采购; 销售; 行业; 同行; 分销; 经销; 经营

Keywords related to accounting issues (258)

cash and cash equivalents; deposit from customers; settlement provisions; customer reserve funds; cash and due from central bank; due from banks and other financial institutions; precious metal; net lendings to banks and other financial institutions; trading financial assets; derivative financial assets; net short-term investments; net notes receivable; net accounts receivable; net prepayments; net insurance premium receivable; net reinsurance receivable; net subrogation receivable; net reinsurance contract reserve receivable; net receivable from ceded unearned premium reserves; net receivable from ceded claim reserves; net receivable from ceded life insurance reserves; net receivable reserves for reinsured long-term health insurance liabilities; net interest receivable; net dividends receivable; net other receivables; net assets purchased under agreements to resell; net inventories; non-current assets due within one year; refundable deposits; other current assets; total current assets; net policyholder pledge loans; term deposits; disbursement of advances and loans; available-for-sale financial assets; held-to-maturity investments; net long-term accounts receivable; net long-term equity investments; net long-term debt investments; net long-term investment; deposit for capital recognizance; separate account assets; net investment properties; net fixed assets; net construction in progress; construction material; disposal of fixed assets; net bearer biological assets; net oil and gas assets; net intangible assets; trading seat fee; development disbursements; net goodwill; long-term deferred expenses; deferred income tax assets; other non-current assets; total non-current assets; other assets; total assets; short-term loans; pledge loans; borrowings from central bank; customer bank deposits and due to banks and other financial institutions; due to banks and other financial institutions; customer bank deposits; loans from other banks; trading financial liabilities; derivative financial liabilities; notes payable; accounts payable; advance receipts; assets sold under agreements to repurchase; fees and commissions payable; employee compensation payable; taxes payable; interests payable; dividends payable; claims payable; policy dividends payable; policyholder deposits and investment funds; reserves for insurance contract; unearned premium reserves; reserves for outstanding losses; reserves for life insurance liabilities; reserves for long-term health insurance liabilities; other payables; reinsurance payable; funds from securities trading agency; funds from underwriting securities agency; premium received in advance; non-current liabilities due within one year; other current liabilities; deferred income-current liabilities; total current liabilities; long-term loans; separate account liabilities; bonds payable; long-term payables; special accounts payable; total long-term liabilities; contingent liabilities; deferred income tax liabilities; other non-current liabilities; deferred income - non-current liabilities; total non-current liabilities; other liabilities; total liabilities; paid-in capital; paid-up capital; other equity instruments; preference share; perpetual bond; capital reserves; treasury stock; surplus reserves; general risk reserves; undistributed profit; foreign translation difference; trading risk reserves; special reserves; other comprehensive income; total equity attributable to owners of the parent company; minority shareholder equity; total shareholders’ equity; total liabilities and shareholder’s equity; accounts receivable financing; contract asset; debt investment; other debt investments; other equity instrument investments; other non-current financial assets; contract liability; total operating revenue; operating revenue; net interest income; interest income; interest expenses; premiums earned; income from insurance business; reinsurance premium income; premium ceded to reinsurers; change in unearned premium reserves; net fees and commissions income; net income from securities trading agency; net income from securities underwriting; net income from asset management for customers; fees and commissions income; fees and commissions expenses; income from other operations; total operating costs; operating costs; payments on surrenders; net claim expenses; claim expenses; claims recoverable from reinsurers; net change in insurance contract reserves; change in insurance contract reserves; insurance contract reserves recoverable from reinsurers; policyholder dividends; expenses for reinsurance accepted; tax and surcharges; business and management expenses; expenses recoverable from reinsurers; selling expenses; administrative expenses; financial expenses; asset impairment loss; cost of other operations; income from changes in fair value; investment gains; investment income from associates and joint ventures; foreign exchange gains; profit from other operations; operating profit; non-operating income; gains from disposal of non-current assets; non-operating expenses; net loss from disposal of non-current assets; loss from disposal of non-current assets; total profit; income tax expenses; unrealized investment losses; other items affecting net profit; net profit; net profit attributable to owners of the parent company; minority interests; basic earnings per share; diluted earnings per share; other comprehensive income (loss); total comprehensive income; comprehensive income attributable to owners of the parent company; comprehensive income attributable to minority shareholders; R &D expenses; interest expenses (financial expenses); other income; derecognition of financial assets measured at amortized cost; net open hedge income; credit impairment loss; income from assets disposal; net profit attributable to holders of other equity instruments of the parent company; cash received from sales of goods or rendering of services; net increase in customer deposit and due to banks and other financial institutions; net increase of borrowings from central bank; net increase of loans from other financial institutions; premiums received from original insurance contract; net cash received from reinsurance business; net increase of policyholder deposits and investment funds; cash received from disposal of trading financial assets; interests, fees and commissions received; net increase of loans from other banks; net increase in repurchase business capital; refunds of taxes and levies; other cash received relating to operating activities; cash paid for goods and services; increase in loan to customers; net decrease of borrowings from central bank; cash paid for indemnity of original insurance contract; interests, fees and commissions paid; cash paid for policy dividends; cash paid to and on behalf of employees; cash paid for taxes; other cash paid relating to operating activities; net cash flow from operating activities; cash received from disposal of investments; cash received from returns on investments; net cash received from disposal of fixed assets, intangible assets and other long-term assets; net cash received from disposal of subsidiaries and other business units; other cash received relating to investing activities; cash paid to acquire and construct fixed assets, intangible assets and other long-term assets; cash paid for investments; net increase of pledge loans; net cash paid for acquisition of subsidiaries and other business units; other cash paid relating to investing activities; net cash flow from investing activities; cash received from absorption of investments; cash received from equity investment; cash received from minority shareholder investment by subsidiary; proceeds from issuing bonds; proceeds from borrowings; other cash received relating to financing activities; cash repayments of amounts borrowed; cash paid for distributing dividends and profits or paying interests; dividends and profits paid to minority shareholders by subsidiary; other cash paid relating to financing activities; net cash flow from financing activities; effect of exchange rate changes on cash and cash equivalents; effect of other items on cash; net increase of cash and cash equivalents; beginning balance of cash and cash equivalents; ending balance of cash and cash equivalents; revenue; cost; expense; profit; gain; loss; performance; cash flow

Keywords related to corporate governance issues (133)

capital structure; total number of shareholders; top ten shareholders; top 10 shareholders; number of employees; number of retired employees; chairman of the board; general manager; whether the board chairman and the general manager is the same person; number of directors; independent directors; independent-directors; supervisors; senior executives; board of directors; board of supervisors; executive shareholding; management shareholding; directors’ annual salary; supervisors’ annual salary; executives’ annual salary; director’s allowance; supervisor’s allowance; executive’s allowance; total remuneration; unreceived remuneration; committee; four committee; annual salary range; director; senior management; executive; agent; chairman of the board of directors; chairman of the board of supervisors; employee supervisor; manager; president; secretary of the board; person in charge; supervisor; consultant; CEO; chief inspector; minister; director-general; section chief; head; secretary; union chairman; education; professional title; reason of leaving position; occupation mobility; retirement; expiration of term of office; change in control right; resignation; dismissal; health related reason; personal reason; corporate governance improvement; litigation involved; age of the person leaving position; years of service; chairman of the board selected among controlling shareholders; GM selected among controlling shareholders; professional manager; audit committee; nomination committee; remuneration committee; strategy committee; proportion of shares held; type of share; rank of shareholder; total number of shares; number of non-negotiable shares; number of state-owned shares; number of domestic promoter legal person shares; number of foreign promoter legal person shares; number of raised legal person shares; number of employee shares; number of shares placed to investment fund; number of transferred allotted shares; number of preference shares; number of non-negotiable portion of negotiable shares; number of shares held by management; number of shares placed to legal person; number of shares placed to strategic investors; number of other shares; number of negotiable shares; number of negotiable A shares; number of negotiable B shares; number of negotiable H shares; number of other overseas negotiable shares; largest shareholder changed or not; shareholding ratio of controlling shareholder before transfer; proportion of negotiable shares at the time of transfer; shareholding ratio of controlling shareholder after transfer; shareholders’ meeting; annual shareholders’ meeting; temporary shareholders’ meeting; shareholders’ meeting convening mode; onsite voting; online voting; entrusting the board of directors to vote; shareholders’ meeting voting method; item by item; accumulative; number of shareholders and shareholder representatives attending the shareholders’ meeting; proportion of shares held by shareholders and shareholder representatives attending the meeting; internal control evaluation report; internal control audit report; internal control; internal-control; material weakness; significant deficiency; general deficiency; governance; control; ownership; separation of two rights; actual controller; ultimate controller; hollowing out; asset misappropriation; asset transfer; transfer of interests; related transactions; analysts; institutional investors; auditors; accountants

Keywords related to firm business issues (47)

trust industry; energy industry; real estate industry; communications industry; automotive industry; transportation industry; insurance industry; steel industry; nonferrous metal industry; pharmaceutical industry; new energy industry; petrochemical industry; agriculture industry; logistics industry; tourism industry; trust; energy; real estate; communications; automotive; transportation; insurance; steel; nonferrous metals; medicine; new energy; petrochemicals; agriculture; logistics; tourism; business; production; manufacturing; processing; competition; products; sales; suppliers; customer; supply chain; purchasing; sell; industry; peer; distribution; deal; operation