和黃醫藥(00013.HK):將繼續留意市場發展及評估所有策略選項
和黃醫藥(00013.HK)公布,美國證交會於3月8日暫定公司為委員會認定的發行人。美國證交會之前估計根據《外國公司問責法》有273名註冊人可能於2020年的審查中被視為委員會認定的發行人,預計當其他在香港和中國其他地區有業務的類似美國上市公司向美國證交會提交年度報告後,該等公司將會被列入在清單內。
和黃醫藥指,根據該法案的要求,倘發行人的財務報表的審計師自2021年起連續三年未能接受美國公眾公司會計監督委員會(PCAOB)的核查,則美國證交會會禁止任何該等「涵蓋發行人」即包括公司的證券於任何美國證券交易所交易。根據該法案的現行條款,除非該法案獲修訂將公司排除或PCAOB能夠在規定時間內對公司的審計師進行全面核查,否則公司的美國預托證券將於2024年初從納斯達克證券市場退市。此外,美國正在考慮立法將非核查年數由三年縮短至兩年。
公司指,其每份美國預托證券代表五股普通股,在納斯達克全球精選市場上市,而普通股獲准在AIM市場上交易。此外,於去年公司完成其普通股以股份代號13於香港聯合交易所有限公司主板主要上市。於香港交易所及AIM市場上市的股份可悉數與公司的美國預托證券所代表的股份代替或互換。公司將繼續留意市場發展及評估所有策略選項。
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