Wednesday, November 20, 2013

什么是pn17公司?

基于某位网友的问题,今天就解释下什么叫pn17。

pn17公司呢,其实就是某间企业达不到bursa malaysia定下的某些条款。

而那些条款包括:-

the shareholders’ equity of the listed issuer on a consolidated basis is 25% or less of
the issued and paid-up capital (excluding treasury shares) of the listed issuer and
such shareholders’ equity is less than RM40 million;

receivers or managers have been appointed over the asset of the listed issuer, its
subsidiary or associated company which asset accounts for at least 50% of the total
assets employed of the listed issuer on a consolidated basis;

a winding up of a listed issuer’s subsidiary or associated company which accounts for
at least 50% of the total assets employed of the listed issuer on a consolidated basis;

the auditors have expressed an adverse or disclaimer opinion in the listed issuer’s
latest audited financial statements;

the auditors have expressed an emphasis of matter on the listed issuer’s ability to
continue as a going concern in the listed issuer’s latest audited financial statements
and the shareholders’ equity of the listed issuer on a consolidated basis is 50% or
less of the issued and paid-up capital (excluding treasury shares) of the listed issuer;

a default in payment by a listed issuer, its major subsidiary or major associated
company, as the case may be, as announced by a listed issuer pursuant to Practice
Note 1 and the listed issuer is unable to provide a solvency declaration to the
Exchange;

the listed issuer has suspended or ceased -
(i) all of its business or its major business; or
(ii) its entire or major operations,

for any reasons whatsoever including, amongst others, due to or as a result of -

 (aa) the cancellation, loss or non-renewal of a licence, concession or such other
rights necessary to conduct its business activities;

(bb) the disposal of the listed issuer's business or major business; or

(cc) a court order or judgment obtained against the listed issuer prohibiting the
listed issuer from conducting its major operations on grounds of infringement
of copyright of products etc; or

the listed issuer has an insignificant business or operations.

此资料参考于

http://bursamalaysia.custhelp.com/app/answers/detail/a_id/354

如果你想要更详细的资料,可以点击这里

中文版


-当一间公司的Shareholders'
fund低过 total paid up capital的25%(简单而言,公司的实际价值经过连年的亏损后,已经低过一开始投入的资本的25%)

-当有receiver来接管公司的业务时(一般上是债务累累,生意又差的公司无法偿还欠款时,债主或银行会请独立的顾问公司去成为那间公司的管理人,看是否有起死回生的机会,否则就清盘关闭那间公司)

-auditor的报告发出reversed
opinions时(稽查师检查过公司的帐务后,在报告里指出公司的帐务有重大的问题)

-当一间公司停止主要或唯一收入来源的业务或子公司。

不过对于我而言,这类公司既然你不太熟悉,最好还是避开为妙。

不好意思,今天身体不是太舒服,所以都是用人家的资料,省略了自己打的麻烦。

你可能也有兴趣

吃饭前后喝茶的坏处
不了解你的对手
圣经里面的事到底是不是假的?
MBSB-下跌中的刀子
开部落第10天之交换链接

No comments:

Post a Comment

你可能对这些也有兴趣。。。。。。

AEON (1) AEONCR (21) AIRASIA (2) AJI (3) AJIYA (2) AMBANK (12) AMWAY (3) APOLLO (2) ASIAFLE (2) BJFOOD (2) BJMEDIA (1) BJTOTO (1) CAB (2) CANONE (3) CARLSBERG (7) Century (5) CHINWEL (2) CIMB (12) CMMT (12) CVIEW (1) dayang (3) DIGI (1) DRBHICOM (1) Dsonic (1) ECOWLD (1) EKOVEST (2) ESCERAM (1) F&N (1) FAVCO (23) FIBON (1) FIMACORP (1) GAB (2) GADANG (9) GENM (17) GENTING (1) GOB (1) gromutual (1) HAIO (7) HARTA (23) HEIM (9) HEKTAR (4) HEVEA (5) HEXZA (1) HLBANK (4) HLFG (6) HUAYANG (5) hupseng (5) IGBREIT (46) INARI (1) IQGROUP (1) JKG (1) KAREX (26) KHEESAN (1) KIPREIT (3) KMLOONG (3) LAYHONG (3) LCTH (1) LONBISC (1) LPI (20) LTKM (1) LUXCHEM (10) MAGNI (27) MAS (1) MATRIX (7) Maxis (1) MAYBANK (10) MBSB (30) MYEG (3) NESTLE (5) OSK (69) OSKPROP (5) P&O (2) PADINI (22) PANAMY (1) PARKSON (1) PAVREIT (14) PBBANK (14) PEB (2) PERDANA (2) Pjdev (10) PLENITUDE (1) PRESBHD (1) PTRANS (1) PWROOT (6) RCECAP (13) RHBCAP (30) SAMSUNG (3) Sasbadi (4) SCC (1) Smart Phone (3) SPRITZER (5) SUNREIT (28) SUNWAY (9) TAKAFUL (6) TAMBUN (4) TASCO (3) TASEK (4) TEXCHEM (2) TIENWAH (2) TM (5) TOPGLOVE (1) TRIPLC (3) TRUEVESTORS CLUB (2) UMWOG (1) VIZIONE (3) WELLCAL (5) YEELEE (2) Yen Shabu Shabu (1) YOCB (2) YTL (1) YTLPOWR (2) YTLREIT (5) 产托 (93) 保险 (2) 信用卡 (12) 全家私房钱 (5) 养生 (18) 十年人生百万路 (24) 圣经 (17) 好康推荐 (3) 小故事 (63) 小游戏 (7) 小知识 (41) 年报 (5) 慈善 (10) 我的组合 (28) 房地产 (26) 投资公司 (13) 投资理财 (1074) 新闻 (280) 旅游 (20) 日记 (378) 汽车 (13) 电影 (34) 第一天回忆录 (23) 第一天投资研究所课程 (11) 网友投稿 (50) 美食 (10) 股东大会 (27) 股市百科之降熊秘籍 (6) 股票 (658) 股票分析 (415) 部落格 (71)