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聯交所:上市公司因疫情限制無法刊發初步業績應盡快匯報
阿思達克 02-04 18:31

證監會與聯交所發表聲明,就因應嚴重新型傳染性病原體呼吸系統病(新型冠狀病毒感染)的疫情而作出的旅遊及其他限制的情況下如何披露財務資料,向上市公司及其核數師提供指引。

聲明指,因近日新型冠狀病毒感染疫情而實施的旅遊及其他限制,可能會擾亂某些發行人的匯報或審核程序。若上市發行人認為,基於新型冠狀病毒感染疫情下的限制,將無法按照《上市規則》的相關規定刊發初步業績公告,上市發行人便應盡快聯絡聯交所以便商討有關情況。

如發行人無法與其核數師取得同意,但卻在其他各方面能夠完全遵從《上市規則》內的其他匯報規定,發行人便應在限期屆滿當日或之前刊發該份尚未與其核數師議定的初步業績。在這些情況下,聯交所一般會容許該上市發行人的證券繼續買賣。

在所有其他情況中,發行人應及早就可以匯報的財務資料諮詢聯交所。聯交所經諮詢證監會後,將評估刊發這些資料是否足以維持一個有秩序、信息靈通和公平的市場,從而使上市發行人的證券可以繼續買賣。

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