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联交所吁发行人年报披露新冠疫情影响
阿思达克 02-01 09:23
联交所刊发有关发行人年报内容的最新审阅结果,对整体审阅结果感到满意,亦很高兴看到发行人在编备年报时遵守《上市规则》的比率非常高,鼓励发行人依循相关指引以作参考,进一步提高年报披露水平和对股东的透明度,从而促进市场公平有序及信息灵通。

联交所在是次审阅中向发行人於发行人「管理层讨论及分析」一节的业务审视披露2019冠状病毒病大流行的影响,包括2019冠状病毒病大流行对其营运的影响,及将会对其未来表现带来重大影响的相关风险或不明朗因素;量化评估大2019冠状病毒病流行对其造成的财务或营运影响;依据业务营运和资金投入情况,评估流动资金状况及营运资金是否充足;及为应对2019冠状病毒病大流行影响而采取的措施。另外亦建议议作出恰当分析并谨慎考量2019冠状病毒病大流行对减值测试的影响,并更新所采用的假设,以反映最新资料及证据。

如被核数师发出非无保留意见的财务报告,发行人应持续检视其流动资金状况及资金需要,并制定及实施行动计划,及时解决有关需要。若汇报的项目有任何重大变动,发行人应就有关项目作出适当及有依据的估计,并记录所作的主要判断,如有必要应考虑聘请专业人士。发行人亦应参与核数师的初期讨论,并尽早预先协定评估有关估计的时间、形式及方法。(el/k) ~

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