联交所:上市公司因疫情限制无法刊发初步业绩应尽快汇报
证监会与联交所发表声明,就因应严重新型传染性病原体呼吸系统病(新型冠状病毒感染)的疫情而作出的旅游及其他限制的情况下如何披露财务资料,向上市公司及其核数师提供指引。
声明指,因近日新型冠状病毒感染疫情而实施的旅游及其他限制,可能会扰乱某些发行人的汇报或审核程序。若上市发行人认为,基於新型冠状病毒感染疫情下的限制,将无法按照《上市规则》的相关规定刊发初步业绩公告,上市发行人便应尽快联络联交所以便商讨有关情况。
如发行人无法与其核数师取得同意,但却在其他各方面能够完全遵从《上市规则》内的其他汇报规定,发行人便应在限期届满当日或之前刊发该份尚未与其核数师议定的初步业绩。在这些情况下,联交所一般会容许该上市发行人的证券继续买卖。
在所有其他情况中,发行人应及早就可以汇报的财务资料谘询联交所。联交所经谘询证监会後,将评估刊发这些资料是否足以维持一个有秩序、信息灵通和公平的市场,从而使上市发行人的证券可以继续买卖。
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