香港财务汇报局对中国恒大集团展开调查

香港财务汇报局2021-10-15

10月15日消息，据官网显示，香港财务汇报局（财汇局）今天展开以下行动: (1) 就中国恒大集团（中国恒大）截至 2020 年 12 月 31 日止年度（2020 年年度账目）；以及截至 2021 年 6 月 30 日的六个月（2021 年中期账目）的财务报表展开查讯；以及 (2) 对罗兵咸永道会计师事务所（罗兵咸永道）就 2020 年年度账目进行的审计展开调查（2020 年年度审计）。 ...

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精彩评论

Sinlin
2021-10-15
Sinlin
能事前查出来揪出来才是真为人民服务！
斗战胜佛巴菲特
2021-10-15
斗战胜佛巴菲特
估计要倒闭了！
- 滚股怪:
  Wow
嘞撸虎7
2021-10-15
嘞撸虎7
阅
小富贵啦啦啦
2021-10-15
小富贵啦啦啦
恒大汽车已不敢持有了，割肉离场了
- 火箭发射员:
  你多少的本
- 津_8024:
  一路走好
一天翻一番
2021-10-15
一天翻一番
倒闭得了

发表看法

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年中期账目中，中国恒大:\n(i) 披露集团正在与供应商和建筑工人就部分合约进行谈判，有关工作因房地产开发应付账款逾期而停工；\n(ii) 确定将采取的其他缓解措施来解决面临的流动性问题；及\n(iii) 作出模棱两可的声明，表示如果缓解措施得到有效实施，在 2021 年中期账目中采用持续经营基础是适当的，但如果不能有效实施，则采用持续经营基础编制 2021 年中期账目将是不适当。\n然而，中国恒大并未在 2021 年中期账目中就以下事项作出明确声明:\n(i) 是否存在持续经营的重大不确定性；或\n(ii) 董事采纳持续经营基础的判断是否适当，如果适当，该判断是否重大。\n基于中国恒大于 2020 年 12 月 31 日及 2021 年 6 月 30 日的财务状况，以及关于其流动性风险和缓解措施的披露，财汇局认为有理由作出以下行动：\n(a) 就中国恒大 2020 年年度账目及 2021 年中期账目的持续经营评估，以及这些财务报表中有关流动性风险及采纳持续经营会计基础的披露，是否遵从适用的财务汇报准则展开查讯；及\n(b) 就罗兵咸永道对 2020 年年度账目持续经营评估的审计工作，以及核数师报告 是否遵从适用的审计准则展开调查。\n为何关于持续经营的评估及汇报事项对投资者重要\n适用财务汇报准则的制定是基于当财务报表遵从这些准则时，可为投资者提供有关一家公司能够继续进行交易，并履行在到期日还款的责任的有用资料。这称为持续经营会计基础。当一家公司无法持续经营时，以持续经营会计基础编制的财务报表可能无法向投资者提供有用的信息，而公司亦不得以此为基础编制财务报表。在编制财务报表时，管理层必须判断公司是否打算或别无选择，停止交易或进入清盘程序。\n本局向公众汇报的目的\n财汇局展开对中国恒大 2020 年年度账目和 2021 年中期账目的查讯，以及对其 2020 年年度账目审计的调查，旨在提出以下问题，以保障公众利益：\n一. 就有关持续经营的考虑，2020 年年度账目和 2021 年中期账目是否没有遵从适\n用财务汇报准则；以及\n二. 2020 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