国外企业与本国企业兴柜相关规定比较表.doc

國外企業與本國企業之興櫃相關規定比較表 Regulations— Foreign vs. Domestic Enterprises 發行面 1. Issuance （一）規定不同之項目(1) Areas of different regulatory treatment 本國企業登錄興櫃條件enterprises) 國外企業登錄興櫃條件enterprises) 申請主體依我國法令組織登記之公開發行公司。companies that have registered in accordance with the laws and regulations of the Republic of China (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。Companies limited by shares organized under the laws of a foreign country that are in compliance with all applicable provisions of the Act Governing Relations Between Peoples of the Taiwan Area and the Mainland Area. 簽證會計師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。performed by two ROC certified public accountants (CPAs) from a joint accounting firm approved by the competent authority. 應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。ROC CPAs approved by the competent authority to audit financial reports of public companies, or by an international accounting firm that has a cooperative relationship with the accounting firm to which the aforementioned CPAs belong, and an ROC CPA must have produced an audit report stated without reference to the audit work of other CPAs. 財務報表編製依據inancial reporting bases 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。Financial statements must be prepared in accordance with either the Regulations Governing the Preparation of Financial Reports by Securities Issuers or the Regulations Governing the Preparation of Financial Reports by Securities Firms, and with generally accepted accounting principles in the ROC. 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。Financial statements must be prepared in accordance with ROC, US, or international accounting standards, and on a consolidated basis. Where financial statements are not prepared in accordance with ROC accounting standards, disclosure must be made of any material discrepancies and how they affect reported monetary amounts. 無實體發行「應」採無實體發行。「得」採無實體發行。 股務機構hareholder services provider 在