AIM顾问团队的职责.ppt

* * PRECISE. PROVEN. PERFORMANCE. ? 2010 Moore Stephens LLP PRECISE. PROVEN. PERFORMANCE. ? 2010 Moore Stephens LLP 精准. 经验. 能力. ? 2012 Moore Stephens LLP PRECISE. PROVEN. PERFORMANCE. ? 2012 Moore Stephens LLP ? 2012 Moore Stephens LLP Introduction to AIM and Current Market Trends  伦敦AIM市场的介绍及目前市场趋势  www.moorestephens.co.uk 刘兆邦 – 伦敦马施云会计师事务所 Marty Lau – Moore Stephens London 简介 Introduction Which Capital Market is more suitable for you? Moving a privately owned company to a public market will take time, detailed planning is required Accounting compliance requirements are not onerous on admission and continuing obligations are reasonable In accounting terms the key elements for success are: sound and effective financial controls timely and accurate management reporting an experienced CFO IFRS compliant audited financial statements Realistic and supportable financial projections Taxation planning will be required at an early stage for the company and shareholders 哪一个市场适合您？ 将私有企业上市公开市场需要一定时间，需要详细的计划 会计要求方面，上市前的规定不复杂，且上市后的规定亦相当合理 财务方面成功重要因素: 完善,有效的财务管理系统 及時，准确的财务管理资讯报告 经验丰富的财务总监 符合国际财务报告准则(IFRS)的审计报表 现实性和有支持说明的财务预测 对公司和股东的税务规划的要求应在早期完成 What is AIM? The second market in the UK launched in 1995 Suitable for younger and high growth companies The most internationally focussed market (about 40% operating outside the UK) Typical historical market capitalisation - ￡10 - 50 million Largest individual capitalisation approx. ￡4.5 billion Approx. 1,100 companies listed with total market capitalisation of over ￡70 billion Approximately 50 companies have their principal operation in China with total market capitalisation of ￡3 billion 1995年在英国建立的二级市场 适合比较年轻，高增长的企业 最注重国际化的市场（40%的上市企业是在英国外运作） 典型的市场资本在1000万至5000万英镑间 最大的AIM公司的市场资本为大约45亿英镑 大约1100个上市企业的总共市场资本超过700亿英镑 大约50个企业其主要运作是在中国 – 其市场总资本为30亿英镑 AIM市场是什么？ 伦敦AIM市场在2013年的表现 AIM Statistics in 2013 来源： 伦敦l证券交易所，马施云分析和Allenby Capital Source: London Stock Exchange， Moore Stephens Analysi