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市傳美證交會要求收緊SPAC資本計算方法 或致大部分SPAC須轉板上市
阿思達克 09-29 09:42
《路透》引述消息報道,美國證券及交易委員會要求特殊目的上市公司(SPAC)核數師高層,在計算公衆持股時採取更嚴格準則。 消息指當局要求核數師把可贖回優先股視作暫時性股份,一改業界過往把之視作永久性股份。該做法將導致大部分SPAC未能滿足納斯達克資本市場(Capital Market)的最低資本要求,逼使該等SPAC轉至不設最低資本要求的納斯達克環球市場(Global Market)掛牌。 報道指,縱使有關上市地位改變對SPAC的長遠影響仍屬未知數,部分律師及核數師擔心當局正改變SPAC市場的長期行業規範。
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