除牌決定獲發還重審 匯聯金融發公告證符復牌指引
上周,匯聯金融(8030.HK)發出公告,指港交所覆核委員會決定將上市委員會對該公司的除牌決定發還重審。事情要由今年五月講起,當時上市委員會對匯聯金融(8030.HK)作出除牌決定,主要由於匯聯金融(8030.HK)停牌已有一年,但仍未能符合復牌指引要求,用易於明白的文字表達,主要包括要發佈未發佈業績、解決核數師對業績的保留意見、解決市場對於前主要股東仍能對公司施加影響的疑慮以及符合GEM上市規則17.26規定,即沒有業務規模不足。
一年逾百份公告應對復牌指引
不過,匯聯金融(8030.HK)雖然停牌一年,但真正啟動復牌工作,在於舊年底有新投資者入場開始,其後僅僅半年已經對各項指引都提供了解決方案及進行實施,即使到今年五月上市科在「死線」敲響喪鐘,匯聯金融(8030.HK)仍然做足功課,由五月至今,先後根據各項復牌指引進度發出逾四十份公告,積極回應上市科的要求。
而覆核委員會亦注意到,匯聯金融(8030.HK)於覆核聆訊時的情況與三個月前已大不相同。於覆核委員會聆訊上上市科亦確認,匯聯金融(8030.HK)現已達成根據上市科所提出的復牌指引內的多項條件,餘下仍然存在爭議的復牌指引只剩下核數師曾就公司財務業績不發表意見以及公司最新情況是否存在業務不足。
近三個月顯著進度未獲考慮
針對上述的小量爭議,匯聯金融(8030.HK)於八月九日發出公告,指出公司所委聘核數師已出具的報告,同意公司有關二零二零年核數報告內不發表意見或保留意見的內容已得到解決。同時,由於核數師確認二零二二年上半年帳目與事實相符,證明公司業務營運已得到改善及符合GEM上市規則17.26條的要求。而於上周五,匯聯金融(8030.HK)已發出中期業績報告,時間上已與一般上市公司達致相同的披露進度。
公司停牌超過指定期限而及後透過覆核而得以復牌,今年也有一單主板的國家聯合資源(00254.HK),當時上市科同樣指國家聯合資源(00254.HK)業務不足,後來公司管理層召開記者會,並邀請媒體上京參觀公司客戶,以展示業務具一定規模,最後在今年正式獲港交所批準復牌。
說到底,如果上市公司被DQ,最受損害的無疑是小股東,因而如果一間上市公司願意以最大努力符合復牌指引,相信上市科也不會視若無睹,在可行情況下要應該在合規合理的前提下為公司復牌開綠燈。
(撰文 : 高寶集團證券執行董事 李慧芬)(本人並沒持有以上股票)
Stella Lee
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