国外企业与本国企业之兴柜相关规定比较表

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1、國外企業與本國企業之興櫃相關規定比較表RegulationsGoverningListingsontheEmergingStockMarket—Foreignvs.DomesticEnterprises一、發行面1.Issuance（一）規定不同之項目(1)Areasofdifferentregulatorytreatment本國企業登錄興櫃條件EmergingStockMarketregistrationrequirements(domesticenterprises)國外企業登錄興櫃條件EmergingStockMarketregistrationreq

2、uirements(foreignenterprises)申請主體Whocanapply依我國法令組織登記之公開發行公司。PubliccompaniesthathaveregisteredinaccordancewiththelawsandregulationsoftheRepublicofChina(ROC).依照外國法律組織登記之股份有限責任公司，且未違反「臺灣地區與大陸地區人民關係條例」相關規範者。Companieslimitedbysharesorganizedunderthelawsofaforeigncountrythatareincomplia

3、ncewithallapplicableprovisionsoftheActGoverningRelationsBetweenPeoplesoftheTaiwanAreaandtheMainlandArea.簽證會計師Auditors應由主管機關所核准之聯合會計師事務所之我國二位會計師查核簽證。AuditingandattestationmustbeperformedbytwoROCcertifiedpublicaccountants(CPAs)fromajointaccountingfirmapprovedbythecompetentauthority.應

4、由我國經主管機關核准簽證公開發行公司財務報告之我國二位會計師查核簽證，或與前述會計師所屬事務所有合作關係之國際性會計師事務所查核簽證，並由我國會計師出具不提及其他會計師查核工作之查核報告。AuditingandattestationmustbeperformedbytwoROCCPAsapprovedbythecompetentauthoritytoauditfinancialreportsofpubliccompanies,orbyaninternationalaccountingfirmthathasacooperativerelationshipwit

5、htheaccountingfirmtowhichtheaforementionedCPAsbelong,andanROCCPAmusthaveproducedanauditreportstatedwithoutreferencetotheauditwork17ofotherCPAs.財務報表編製依據Financialreportingbases依據「證券發行人財務報告編製準則」或「證券商財務報告編製準則」及我國一般公認會計原則編製。FinancialstatementsmustbepreparedinaccordancewitheithertheRegul

6、ationsGoverningthePreparationofFinancialReportsbySecuritiesIssuersortheRegulationsGoverningthePreparationofFinancialReportsbySecuritiesFirms,andwithgenerallyacceptedaccountingprinciplesintheROC.需依據我國、美國或國際會計準則編製財務報表，且需以合併個體為財報編製之主體。未依我國會計準則編製者，應揭露重大差異項目及影響金額。Financialstatementsmust

7、bepreparedinaccordancewithROC,US,orinternationalaccountingstandards,andonaconsolidatedbasis.WherefinancialstatementsarenotpreparedinaccordancewithROCaccountingstandards,disclosuremustbemadeofanymaterialdiscrepanciesandhowtheyaffectreportedmonetaryamounts.無實體發行Uncertificatedsecuriti

8、es「應」採無實體發行。Securities"mus