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博尼塔斯:繼續沽空華住集團(01179.HK) 指責德勤失職
阿思達克 09-30 09:07
早前華住集團(01179.HK)於本港第二上市前夕遭沽空機構博尼塔斯研究發表報告狙擊,博尼塔斯昨日(29日)再刊出報告,指華住的澄清公告沒有提供任何實質性證據反駁其報告中所陳述的任何事實。機構發現,點評網包含將近100%華住的每家酒店的經營許可證的鏈接。機構實地調查確認,於其調查的14間酒店樣本中,100%顯示現場經營許可證與點評網酒店鏈接圖像相符。

通過使用點評網,機構統計1,258家在華住子公司註冊的酒店,以及694家由未披露的現任華住員工和其他未披露關聯方擁有和經營的酒店。華住回應簡單地駁斥了點評網數據集的過時和不準確,惟未能解釋現有華住董事擁有並經營所謂獨立的華住特許經營酒店並被列為認可建築承包商的股東記錄,僅回應簡單地將現任員工視為無關聯方,機構指,不理解華住如何能否認相關明顯的與現任華住董事存在的關係。

報道並指,中國國家工商行政管理局的記錄顯示,華住在美國證交會(SEC)報告中起碼低報了至少16%的僱員人數。華住回應僅駁斥相關數據過時及不準確。

報告並指,對47份不同信用報告進行了分析,結果表明華住實際的廠房及設備(PP&E)明顯低於華住在其於美國證交會及港交所(00388.HK)備案文件中報告的水平。對信用報告的準確性充滿信心,並鼓勵其他人在進行盡職調查時獲取這些報告。

另外報告並指,華住任命其首席財務官、審計委員會主席及秘書為特別委員會以審查其指控為「掩眼法」,反問公司內部審計委員會如何對沽空報告的指控進行任何形式的「獨立調查」。

報告指,華住提供一份不完整的相關合並經營實體清單,由此騙過其審計師德勤,而其審計工作未能簡單核實華住酒店組合的所有權,指其為「永遠是臭名昭著的無能審計師」,自2010年以來未能發現於美國上市的一系列中國欺詐案,並鼓勵公司任命一家獨立審計師,簡單確認究竟是誰擁有並經營華住旗下的酒店。

機構並表示,堅信其報告的質量,並將繼續沽空,因認為華住之利潤及持有的PP&E資產明顯低於其在美國證交會和港交所全球發售報告的水平。

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