均富会计事务所-TindallGaskBentley

CorporateFinanceAustralia澳洲公司财务ListingProcessandAccountingRequirements上市程序及会计要求KenYeo/ChrisParkinson均富会计师事务所©GrantThorntonAustralia2008©GrantThorntonAustralia20082Presentation内容介绍1AboutGrantThornton关于均富国际2Ourexpertise公司专长3IPOsinAustralia澳洲上市4WhyGrantThorntonCorporateFinance?4为何选择均富5Ourservices我们的服务6Accountant'sRoleinanIPO会计师在IPO过程中的角色7Ourcredentials公司资质及联系方式©GrantThorntonAustralia2008©GrantThorntonAustralia20083AboutGrantThorntonInternational关于均富会计师事务所(1)GrantThorntonInternationalisanumbrellaorganisationforindependentfirmsthatworkcloselytogether.•GrantThorntonInternational(1)isthefifthlargestorganisationofaccountingandconsultingfirmsworldwide.均富是全球第五大会计咨询公司•520officesin113countries,withmorethan22,000staff,andacombinedturnoverofUS$3.5billion(2007).在113个国家拥有超过520家事务所,过22000名员工,2007年营业收入达35亿美元•AtGrantThorntoneveryclientgetspersonalisedservice.均富为每一位客户提供个性化的服务•Globally,GrantThorntonisamarketleaderinadvisingmiddlemarketentrepreneurialbusinesses.作为全球咨询业的领导者,均富竭诚为企业提供专业意见(1)GrantThorntonInternationalisanumbrellaorganisationforindependentfirmsthatworkcloselytogether.均富由世界各地的独立成员所组成，各均富成员所一直保持紧密联系©GrantThorntonAustralia2008©GrantThorntonAustralia20084AboutGrantThorntonAustralia关于均富会计师事务所•GrantThorntonAustraliahasofficeslocatedinSydney,Melbourne,Brisbane,PerthandAdelaide.均富(澳大利亚)在悉尼,墨尔本,布里斯班,柏斯及阿德莱德都有分所•80partnersandover600professionalstaffinAuditandAssurance,BusinessOwnerServices,Tax,andSpecialistAdvisoryServicesincorporatingCorporateFinance.在澳洲,均富拥有80名合伙人及600多位专业人员,主要业务包括审计,业主服务,税务及公司财务咨询•Dedicatedpartnerled,distinctandtailoredservicetoitsclients.由专注的合伙人所领导的均富，为每一位客户提供量身定做的服务•GrantThorntonCorporateFinanceprovidesTransactionServices,Mergers&Acquisition,CapitalMarketsandValuationServices.均富公司财务咨询部提供交易咨询,并购,资本市场及价值评估等服务©GrantThorntonAustralia2008©GrantThorntonAustralia20085OurExpertise公司专长©GrantThorntonAustralia2008©GrantThorntonAustralia20086GrantThorntonCorporateFinanceAustralia均富财务咨询服务(澳洲)•Advisingentrepreneurialbusinessesthroughtheirvariousstagesofdevelopment.为企业提供各阶段发展的建议及咨询•Aonestopshopapproachtoallcorporatefinanceengagements.提供一站式公司财务服务•Providingsolutionstoinitialpublicofferings(IPO),mergers&acquisitionsandothercapitalraisingissues.提供IPO,并购及其它融资方案•Ourprofessionalstaffhavearangeofdiversebackgroundsincludinginvestmentbanking,audit,taxandrestructuring.我们拥有来自不同领域的专业人士,包括投资银行,审计,税务及企业重组•In2007,weadvisedclientsintransactionsvaluedatoverAUD3.0billion.2007年,在澳洲我们为客户提供的咨询服务交易额达到30亿澳元©GrantThorntonAustralia2008©GrantThorntonAustralia20087FullServiceOffering公司提供的服务Services服务DetailedServices服务内容M&A并购•Mergersandacquisitions并购•Privateequitydeals私募基金交易•MBIs/MBOs外部融资收购/管理层收购•Disposals资产处置•Debtrefinancing债务再融资•FinancialModelling金融建模•ASXListings澳大利亚证券市场上市•CapitalRaising资本募集•Debt-EquityInstruments债务/权益融资工具•CorporateStructuring企业架构•Underwriting证券承销•DualListings双重上市EquityCapitalMarkets资本市场©GrantThorntonAustralia2008©GrantThorntonAustralia20088FullServiceOffering公司提供的服务•Financial/Vendorduediligence财务/卖方尽职调查•Taxduediligence税务尽职调查•Independentaccountantsreport独立会计报告•Forecastreviews财务预测审核TransactionServices交易服务BusinessValuations企业评估•IndependentValuations独立评估•IndependentExpertReports独立专家报告•Majority/MinorityInterests大股东/少数股东股东权益•Options期权•Fairvalueassessment公允价值评估•Purchasepriceallocation购置价格分配Services服务DetailedServices服务内容©GrantThorntonAustralia2008©GrantThorntonAustralia20089IPOsinAustralia澳洲上市©GrantThorntonAustralia2008©GrantThorntonAustralia200810KeyConsiderationsforIPOsinAustralia澳洲上市的主要考量事项•ASXlistingrulesonProfitorAssetsTest需符合的利润或资产条件•Auditedaccounts(someflexibilityonnumberofyearsofauditedaccounts)经审计财务报告(年数可略有变化)•Minimumnumberofshareholders最少股东人数©GrantThorntonAustralia2008©GrantThorntonAustralia200811KeyConsiderationsforIPOsinAustralia澳洲上市的主要考量事项CorporateGovernance公司治理•EffectiveCorporateGovernanceincluding:有效的公司治理包括•Boardcomposition;董事会组成•Appropriatemanagementteam;适当的管理团队•GovernanceproceduresincludingAuditandRemunerationCommittees.公司治理程序，包括审计委员会及薪酬委员会ProspectusDisclosure招股说明书披露•Useoffunds;资金的使用•ASICrequirementsforforecastfinancialinformation;ASIC(澳洲证券投资委员会)关于财务预测的要求•HistoricalFinancialandProformainformation;历史财务数据及形式财务数据•Verificationofcontentsofprospectus.对招股说明书进行审查©GrantThorntonAustralia2008©GrantThorntonAustralia200812BenefitsofanASXlistingASX上市的优势Benefit优势Keycharacteristics特点GreaterglobalequitymarketstatusandcredibilityASX是全球性的权益市场，拥有极高的信誉度ASXisagloballyrecognizedstockexchangewithamarketcapitalisationofAUD1.60trillion全球认可的证券市场,市场资本达1.6兆澳元Strong,persistentmarketgrowth强劲持久的市场增长力91%increaseinmarketcapitalisationfrom2000to20072000年至2007年市场资本增长了91%AbilitytouseAustralianlistedsharestofundAustralianacquisitions有利于使用澳洲资本实现当地并购ManytargetAustralianshareholderspreferpaymentindomesticequity澳洲目标公司股东偏好国内股票©GrantThorntonAustralia2008©GrantThorntonAustralia200813BenefitsofanASXlistingASX上市的优势Benefit优势Keycharacteristics特点Marketaccessibility市场进入度Australianandinternationalinvestors(includingfromadditionalplacements)澳洲及国际投资者可直接投资您的公司(包括额外配售)Markettransparency市场透明度Investorsmoreconfidentduetotransparentandliquidmarket由于有高透明度和更好的流通性,投资者会更具信心©GrantTho