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穆迪料中國企業海外上市仍會使用VIE架構
阿思達克 10-12 10:23
評級機構穆迪表示,雖然中國當局對可變利益實體(VIE)的監管審查有所加強,但相信企業海外上市仍會繼續設立VIE架構境外實體。 該行指,在美上市中概股回流香港二次上市趨勢持續,是海外監管不確定性日益增加下企業的應對措施,預期美國和中國司法管轄雙重合規要求,將增加相關企業的成本,尤其是部分被認為對國家安全具有重要戰略意義或敏感的企業。 穆迪指出,企業須向中國監管機構備案的相關要求將增加外國投資、網絡安全和數據安全等方面的相關審查步驟,預期傳媒、教育服務,或持有大量敏感數據的行業相關企業將受到更密切的監督。
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