Article 63 any issuer , underwriting security company that has false recordings , misleading statements or major omissions resulting in losses of investors in securities trading in announcing the prospectus , measures for the raising of corporate bonds , the financial and accounting report , the listing reporting document , annual report , mid - term report , interim report , the issuer , underwriting security company should bear the responsibility for compensation , and the issuer , directors , commissioners and managers of the underwriting security company held responsible should bear joint responsibility for compensation 第六十三条发行人、承销的证券公司公告招股说明书、公司债券募集办法、财务会计报告、上市报告文件、年度报告、中期报告、临时报告，存在虚假记载、误导性陈述或者有重大遗漏，致使投资者在证券交易中遭受损失的，发行人、承销的证券公司应当承担赔偿责任，发行人、承销的证券公司的负有责任的董事、监事、经理应当承担连带赔偿责任。
