《大行報告》大摩:中方修中概股境外檢查規定顯積極舉措 維持可達協議機會較高看法
就中國監管部門公佈,修訂《關於加強在境外發行證券與上市相關保密和檔案管理工作的規定》,包括修改有關境外檢查規定及明確會計檔案管理要求等。摩根士丹利發表報告表示,認爲這是中國發出的重要信號,表達就中美審計糾紛進行合作的意願,然而由於雙方尚未達成協議,該行期待來自美國進一步的確認和後續的合作細節。
該行指,上述修訂中概股境外檢查規定,明確中國審計立場的重要一步,表明中方願意與但不一定領導跨境審計檢查,同時修訂後的規則確實強調,所有相關當事人必須自始至終遵守保密和檔案管理規則,及需要一個正式的協作機制,作爲未來跨境審計檢查的基礎。
大摩維持中美就中概股審計最終可達成協議機會較高的看法,今次中方修訂後的規定進一步體現了中方的積極舉措。
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