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[分享] 12月年結公司,是否一定要3月份出業績???

1 : GS(14)@2011-03-05 18:33:02

http://www.inv168.com/phpBB3/viewtopic.php?f=48&t=61872

for姐：
2010-12-31 年結，今年 3月尾要出業績
2008 年 7
月港交所文件 pdf, p.2  
"有關縮短主板發行人半年度及年度匯報期限的諮詢總結"
http://www.hkex.com.hk/chi/newsconsul/m
... 0807_c.PDF

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2 : GS(14)@2011-03-05 18:33:44

for姐：
http://www.hkex.com.hk/eng/rulesreg/lis
... 080718.pdf
Listing Rule ( Updated: 30/09/2008
)
13.49 (1) An issuer shall publish in accordance with rule
2.07C its preliminary results in respect of each financial year as soon
as possible, but in any event not later than the time that is 30
minutes before the earlier of the commencement of the morning trading
session or any pre-opening session on the next business day after
approval by or on behalf of the board. The issuer must publish such
results:
(ii) for annual accounting periods ending on or after 31 December 2010 – not later
than three months after the end of the financial year.
(3)
... [若不能於限期前公佈業績之通告要求]
(6) The issuer shall publish in
accordance with rule 2.07C a preliminary announcement in respect of its
results for the first six months of each financial year, unless that
financial year is of six months or less, as soon as possible, but in any
event not later than the time that is 30 minutes before the earlier of
the commencement of the morning trading session or any pre-opening
session on the next business day after approval by or on behalf of the
board. The issuer must publish such results:

(b) for
half-year accounting periods ending on
or after 30 June 2010 – not later than two months after the end
of that period of six months.

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3 : GS(14)@2011-03-05 18:34:22

會計仔：
我覺得比大陸firm audit 之後, 會有audit firm放水, 誤左法定deadline 係大事.

...

for姐：
如 accountant-in-charge 跟開公司 IPO / 賣殼 / 重組，對其帳目那裡水份特多，那裡可狂放特放，那裡就算出事，也只屬公司財會人員之主觀 accounting estimate 問題，並非核數師判斷導致的專業疏忽，早已成竹在胸。中港一樣。

如跟開公司 IPO / 賣殼 / 重組的 accountant-in-charge 已離職，今年接任的 accountant-in-charge 又缺乏 audit 同類 / 相同行業公司的經驗，風險判斷出現失誤導致爆鑊的機會較大。

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