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聯交所:致力協助因疫情影響業績刊發的上市公司
阿思達克 03-16 17:37
證監會及聯交所就上市公司受新型肺炎疫情影響業績及年度報告刊發,聯合發出進一步指引。

聲明指,證監會及聯交所理解到上市公司面對新型肺炎疫情的挑戰是前所未見,鼓勵市場參與者優先考慮所有相關人員的健康及安全是必然及合適的,包括上市發行人的會計和其他人員以及核數師,提醒上市發行人應根據自身情況合理地評估其履行匯報的職責,而證監會與聯交所將致力提供可行協助。

聯交所表示,如果發行人能在2020年3月31 日之前刊發未與其核數師議定的初步業績公告或管理賬目,一般不會要求停牌。但如果發行人因受新型冠狀病毒感染疫情嚴重影響,而未能在2020年3月31日之前刊發初步業績公告或管理賬目,發行人則應刊發重要財務資料,包括關鍵財務數據,例如資產、負債、收入和支出及股東權益變動;對年度財務狀況和表現進行敘述性討論,包括已發生的任何重大事項和重大交易的影響,以補充其提供的財務數據;以及應說明旅遊和其他限制怎樣及為何影響了其按時匯報的能力。

聯交所理解疫情持續地造成運作困難,因此允許發行人可延遲刊發其年度報告,初次延期最多為聲明刊發日(16日)起計的60天,若需要進一步延期,聯交所將按發行人的個別情況考慮。

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