{"id":137465,"date":"2019-05-24T18:46:33","date_gmt":"2019-05-24T10:46:33","guid":{"rendered":"https:\/\/news.rthk.hk\/rthk\/ch\/component\/k2\/1459212-20190524.htm"},"modified":"2019-05-24T18:46:33","modified_gmt":"2019-05-24T10:46:33","slug":"%e6%b8%af%e4%ba%a4%e6%89%80%ef%bc%9a%e4%b8%8a%e5%b8%82%e5%85%ac%e5%8f%b8%e8%8b%a5%e6%9c%aa%e8%a7%a3%e6%b1%ba%e6%a0%b8%e6%95%b8%e5%b8%ab%e6%84%8f%e8%a6%8b%e5%95%8f%e9%a1%8c%e9%a0%88%e6%8c%81%e7%ba%8c","status":"publish","type":"post","link":"https:\/\/itteacheritfreelance.hk\/test\/wordpress\/2019\/05\/24\/%e6%b8%af%e4%ba%a4%e6%89%80%ef%bc%9a%e4%b8%8a%e5%b8%82%e5%85%ac%e5%8f%b8%e8%8b%a5%e6%9c%aa%e8%a7%a3%e6%b1%ba%e6%a0%b8%e6%95%b8%e5%b8%ab%e6%84%8f%e8%a6%8b%e5%95%8f%e9%a1%8c%e9%a0%88%e6%8c%81%e7%ba%8c\/","title":{"rendered":"\u6e2f\u4ea4\u6240\uff1a\u4e0a\u5e02\u516c\u53f8\u82e5\u672a\u89e3\u6c7a\u6838\u6578\u5e2b\u610f\u898b\u554f\u984c\u9808\u6301\u7e8c\u505c\u724c"},"content":{"rendered":"

\u806f\u4ea4\u6240\u516c\u5e03\u4e00\u9805\u8aee\u8a62\u7e3d\u7d50\uff0c\u82e5\u6838\u6578\u5e2b\u5c0d\u767c\u884c\u4eba\u8ca1\u52d9\u5831\u8868\u767c\u51fa\u7121\u6cd5\u8868\u793a\u610f\u898b\u6216\u5426\u5b9a\u610f\u898b\uff0c\u806f\u4ea4\u6240\u4e00\u822c\u6703\u8981\u6c42\u6709\u95dc\u80a1\u4efd\u66ab\u505c\u8cb7\u8ce3\uff0c\u76f4\u81f3\u767c\u884c\u4eba\u89e3\u6c7a\u6709\u95dc\u554f\u984c\u3001\u4fdd\u8b49\u6838\u6578\u5e2b\u6bcb\u9808\u518d\u767c\u51fa\u7121\u6cd5\u8868\u793a\u610f\u898b\u6216\u5426\u5b9a\u610f\u898b\uff0c\u4ee5\u53ca\u62ab\u9732\u8db3\u5920\u8cc7\u6599\u4ee4\u6295\u8cc7\u8005\u53ef\u8a55\u4f30\u516c\u53f8\u8ca1\u52d9\u72c0\u6cc1\u3002<\/p>\n

\u806f\u4ea4\u6240\u4fee\u8a02\u300a\u4e0a\u5e02\u898f\u5247\u300b\uff0c\u9069\u7528\u65bc9\u67081\u65e5\u6216\u4e4b\u5f8c\u516c\u5e03\u7684\u5168\u5e74\u696d\u7e3e\u5831\u544a\uff0c\u4e26\u8a08\u5283\u4fee\u6539\u88dc\u6551\u671f\uff0c\u4e3b\u677f\u767c\u884c\u4eba\u9023\u7e8c\u505c\u724c18\u500b\u6708\u3001GEM\u767c\u884c\u4eba\u9023\u7e8c\u505c\u724c12\u500b\u6708\uff0c\u53ef\u80fd\u6703\u88ab\u9664\u724c\u3002\u82e5\u8981\u89e3\u6c7a\u6838\u6578\u5e2b\u610f\u898b\u6709\u95dc\u554f\u984c\u4e26\u975e\u767c\u884c\u4eba\u6240\u80fd\u63a7\u5236\uff0c\u88dc\u6551\u671f\u6216\u53ef\u5ef6\u9577\uff0c\u671f\u9650\u8996\u4e4e\u500b\u5225\u60c5\u6cc1\u800c\u5b9a\u3002<\/p>\n

\u53e6\u4ea6\u8a2d\u6709\u904e\u6e21\u5b89\u6392\uff0c\u82e5\u505c\u724c\u662f\u56e0\u70ba2019\u5e749\u6708\u81f32021\u5e748\u6708\u671f\u9593\u7684\u5e74\u5ea6\u8ca1\u52d9\u5831\u8868\uff0c\u6838\u6578\u5e2b\u767c\u51fa\u7121\u6cd5\u8868\u793a\u610f\u898b\u6216\u5426\u5b9a\u610f\u898b\uff0c\u88dc\u6551\u671f\u53ef\u5ef6\u9577\u81f324\u500b\u6708\u3002<\/p>\n

\u6e2f\u4ea4\u6240\u6307\uff0c\u6709\u95dc\u8aee\u8a62\u6536\u523062\u4efd\u56de\u61c9\uff0c\u800c\u4fee\u8a02\u898f\u5247\u53ef\u63d0\u9ad8\u4e0a\u5e02\u767c\u884c\u4eba\u8ca1\u52d9\u5831\u8868\u8cea\u91cf\u53ca\u53ef\u4fe1\u5ea6\uff0c\u52a0\u5f37\u6295\u8cc7\u8005\u4fdd\u969c\uff0c\u7dad\u6301\u5e02\u5834\u8cea\u7d20\uff0c\u53c8\u671f\u671b\u767c\u884c\u4eba\u76e1\u5feb\u8207\u6838\u6578\u5e2b\u89e3\u6c7a\u5be9\u8a08\u554f\u984c\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

聯交所公布一項諮詢總結，若核數師對發行人財務報表發出無法表示意見或否定意見，聯交所一般會要求有關股份暫停買賣，直至發行人解決有關問題、保證核數師毋須再發出無法表示意見或否定意見，以及披露足夠資料令投資者可評估公司財務狀況。<\/p>\n

聯交所修訂《上市規則》，適用於9月1日或之後公布的全年業績報告，並計劃修改補救期，主板發行人連續停牌18個月、GEM發行人連續停牌12個月，可能會被除牌。若要解決核數師意見有關問題並非發行人所能控制，補救期或可延長，期限視乎個別情況而定。<\/p>\n

另亦設有過渡安排，若停牌是因為2019年9月至2021年8月期間的年度財務報表，核數師發出無法表示意見或否定意見，補救期可延長至24個月。<\/p>\n

港交所指，有關諮詢收到62份回應，而修訂規則可提高上市發行人財務報表質量及可信度，加強投資者保障，維持市場質素，又期望發行人盡快與核數師解決審計問題。 \u95b1\u8b80\u5168\u6587 →<\/span><\/a><\/p>\n","protected":false},"author":300,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"slim_seo":[],"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2,7],"tags":[2019,398,402,397,414,413,410,409,407,408,406,399,2024,400,394,10,401,396,787,786,784,782,783,764,785,403,412,411,395,405,404,2027,2022,2023,2028,670,671,778,779,780,781,2026,2025,2018,2021,2020,2017,319],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p7prtj-zLb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itteacheritfreelance.hk\/test\/wordpress\/wp-json\/wp\/v2\/posts\/137465"}],"collection":[{"href":"https:\/\/itteacheritfreelance.hk\/test\/wordpress\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itteacheritfreelance.hk\/test\/wordpress\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itteacheritfreelance.hk\/test\/wordpress\/wp-json\/wp\/v2\/users\/300"}],"replies":[{"embeddable":true,"href":"https:\/\/itteacheritfreelance.hk\/test\/wordpress\/wp-json\/wp\/v2\/comments?post=137465"}],"version-history":[{"count":1,"href":"https:\/\/itteacheritfreelance.hk\/test\/wordpress\/wp-json\/wp\/v2\/posts\/137465\/revisions"}],"predecessor-version":[{"id":137484,"href":"https:\/\/itteacheritfreelance.hk\/test\/wordpress\/wp-json\/wp\/v2\/posts\/137465\/revisions\/137484"}],"wp:attachment":[{"href":"https:\/\/itteacheritfreelance.hk\/test\/wordpress\/wp-json\/wp\/v2\/media?parent=137465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itteacheritfreelance.hk\/test\/wordpress\/wp-json\/wp\/v2\/categories?post=137465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itteacheritfreelance.hk\/test\/wordpress\/wp-json\/wp\/v2\/tags?post=137465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}