聯交所:年報披露規定合規率處於高水平
聯交就審閱上市發行人2022財政年度的年報1所得結果及建議刊發報告,認為發行人就《上市規則》有關年報披露規定的合規率處於高水平,而放貸交易的整體披露及合規水平有所改善,所發現的有問題貸款交易大幅減少。在財務匯報方面,絕大多數發行人均適時刊發了獲核數師發出無保留意見的財務報表;而內部監控不足仍然是少數發行人未能如期刊發財務報表的普遍原因。
另外,聯交所亦就財務匯報及相關監控措施,以及有關重大放貸交易及財務報表的披露等方面提出建議。港交所(00388.HK)上市主管伍潔鏇表示,這項年度審閱是港交所致力推動上市發行人良好管治水平及增加市場透明度的重點工作之一,很高興看到發行人就《上市規則》有關年報披露規定的合規率一直維持高企,上市發行人應參考報告中所載的建議,繼續提高其披露的水平。
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