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