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| Offering Regulation Q&A—Regulatory Requirements for the Uncovered Losses of an IPO Enterprise Existing at the Time of Its Overall Modification by the Formation of a Joint-Stock Limited Company | | 发行监管问答--关于首发企业整体变更设立股份有限公司时存在未弥补亏损事项的监管要求 |
| (China Securities Regulatory Commission, January 11, 2019) | | （中国证监会 2019年1月11日） |
Q: Some non-pilot innovative enterprises applying for an IPO (hereinafter referred to as the “issuers”) have uncovered losses when they undergo an overall modification from a limited liability company into a joint stock company by conversion of the book values of their net assets into shares, or do not have uncovered losses at the time of such modification but have after a retroactive restatement due to correction of accounting errors. What are the specific examination requirements for such enterprises?
．．．．．． | | 问：部分申请首次公开发行股票的非试点创新企业（以下简称发行人），在有限责任公司按原账面净资产值折股整体变更为股份有限公司时存在未弥补亏损，或者整体变更时不存在未弥补亏损，但因会计差错更正追溯调整报表而致使整体变更时存在未弥补亏损。针对此类企业，在审核中有哪些具体要求？
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