【中英双语】普华永道:就恒大虚假财报,向股东赔偿10亿港元

On April 23, the Securities and Futures Commission (SFC) of Hong Kong stated in a document that it has reached an agreement with PricewaterhouseCoopers (PwC) Hong Kong, which has agreed to set aside HK$1 billion to compensate eligible independent minority shareholders of China Evergrande Group.

4月23日，香港证券及期货事务监察委员会（证监会）发文称，已与罗兵咸永道会计师事务所（普华永道香港）达成协议，后者同意预留10亿港元，向中国恒大的合资格独立少数股东作出赔偿。

It is reported that PwC Hong Kong once served as the auditor of China Evergrande for the 2019 and 2020 fiscal years, responsible for auditing the financial statements during that period; PwC Zhongtian assisted in conducting the audit work. The SFC’s investigation found that China Evergrande, which is currently in liquidation, had significantly overstated its revenue and profits for these two fiscal years and disseminated false and misleading financial information, constituting market misconduct.

据悉，普华永道香港曾担任中国恒大2019及2020两个财政年度的核数师，负责审核该期间财务报表；普华永道中天则协助其开展审计工作。证监会调查发现，正处于清盘状态的中国恒大，曾大幅夸大这两个财年的收入及利润，散发虚假误导性财务资料，构成市场失当行为。

The SFC pointed out that PwC Hong Kong had multiple violations during the audit: failing to maintain auditor independence, lacking professional skepticism, failing to conduct effective on-site inspections to confirm property status and revenue, acquiescing to management’s manipulation of audit samples to conceal premature revenue recognition, and failing to verify the authenticity of relevant documents and records.

证监会指出，普华永道香港在审计期间存在多项违规：未维持核数师独立性、缺乏专业怀疑态度、未执行有效实地视察以确认物业状况及收入、默许管理层操纵审计样本隐瞒提前确认收入，且未核实证明文件真实性。

Under the agreement, neither party admits any legal liability, and the matter is completely resolved. The SFC will not take further action against PwC Hong Kong, provided that it fulfills the terms of the agreement. The HK$1 billion compensation will be supervised by an independent administrator and distributed to eligible independent minority shareholders, with detailed compensation procedures to be announced in due course.

根据协议，双方不承认任何法律责任，此事就此彻底解决，证监会不会对普华永道香港采取进一步行动，前提是其履行协议条款。10亿港元赔偿将由独立管理人监督，分发给合资格独立少数股东，详细赔偿程序将适时公布。

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原标题：普华永道：就恒大虚假财报，向股东赔偿10亿港元

原链接：https://mp.weixin.qq.com/s/UEWQkqBOYxfLt7DFFbF4Ug