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聯交所籲發行人年報披露新冠疫情影響
阿思達克 02-01 09:23
聯交所刊發有關發行人年報內容的最新審閱結果,對整體審閱結果感到滿意,亦很高興看到發行人在編備年報時遵守《上市規則》的比率非常高,鼓勵發行人依循相關指引以作參考,進一步提高年報披露水平和對股東的透明度,從而促進市場公平有序及信息靈通。

聯交所在是次審閱中向發行人於發行人「管理層討論及分析」一節的業務審視披露2019冠狀病毒病大流行的影響,包括2019冠狀病毒病大流行對其營運的影響,及將會對其未來表現帶來重大影響的相關風險或不明朗因素;量化評估大2019冠狀病毒病流行對其造成的財務或營運影響;依據業務營運和資金投入情況,評估流動資金狀況及營運資金是否充足;及為應對2019冠狀病毒病大流行影響而採取的措施。另外亦建議議作出恰當分析並謹慎考量2019冠狀病毒病大流行對減值測試的影響,並更新所採用的假設,以反映最新資料及證據。

如被核數師發出非無保留意見的財務報告,發行人應持續檢視其流動資金狀況及資金需要,並制定及實施行動計劃,及時解決有關需要。若匯報的項目有任何重大變動,發行人應就有關項目作出適當及有依據的估計,並記錄所作的主要判斷,如有必要應考慮聘請專業人士。發行人亦應參與核數師的初期討論,並盡早預先協定評估有關估計的時間、形式及方法。(el/k) ~

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