高盛:美国次季SPAC新上市数目大减
高盛策略师David Kostin发表报告,指今年第二季以来,美国仅录得6宗特殊目的收购公司(SPAC)新上市,远低於第一季同时段的55宗。美国首季共有277间特殊目的收购公司新上市,集资总额910亿美元。报告认为,在监管当局关注下,特殊目的收购公司热潮冷却势所必然。报告估计目前有1,290亿美元特殊目的收购公司资本正寻找收购目标。
美国证券及交易委员会3月底表示,关注特殊目的收购公司的财报、会计与管治问题,其後在4月12日再就该等公司所发行认股证的会计处理表达关注。
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