Listing problems

Reorganisation
~ Inclusion and exclusion of assets and liabilities
  for the proposed listing group
~ Human resources reorganisation
~ Establishment of management, finance, marketing and risk
  management systems of listing company
~ Competition within the same industry
~ Related party transactions
~ Assets valuation

Accounting
~ Income recognition
~ Depreciation and impairment on fixed assets
~ Provision for accounts and other receivable
~ Provision for inventories
~ Provision for long term and short term investments
~ Finance and operating leases
~ Interest expense capitalisation
~ Government subsidy and grant
~ Retirement benefits

Taxation
~ Tax Compliance Issue
~ Tax Planning Arrangement
~ Deferred Taxation
~ Stock Option for Employees

　

　

AIM of London:powering the global companies of tomorrow

    AIM is the London Stock Exchange's international market for smaller companies with serious ambitions to grow. Offering access to the capital and liquidity of London, one of the largest markets in the world, it is the perfect platform for the companies of tomorrow.

    AIM's simplified entry criteria and more flexible regulatory regime make it the ideal choice for growing companies. London offers access to a knowledgeable and sophisticated investor base. Keen to invest beyond national borders and with a detailed understanding of the potential of international companies, London investors look to AIM for dynamic businesses with global ambition.

 

Key benefits of joining AIM

·Flexible but high standards of market regulation, allowing smaller companies to experience life as a public company without the disciplines of a full listing

·A growth market with a broad sectoral base, from software to biotech, to retailers and mining companies

·Straightforward entry criteria, giving a wide range of companies access to a public market at an earlier stage in their development

·No trading record is required and there is no requirement for a particular percentage of shares to be in public hands

·More flexible acquisition rules, facilitating growth through acquisition

·No requirement for companies in AIM to be incorporated in the UK, and shares can be traded in any freely available currency

·Accounts can be produced or reconciled to IFRS or US GAAP and there is no requirement to re-state historic accounts

·Access to world-class trading platforms

·Unique regulatory structure the system of nominated advisors (Nomads) approved by the Exchange vouch for the suitability of the companies they are bringing to AIM

·High levels of investor visibility, analyst coverage and investment funds available in London

·An integral part of the London Stock Exchange, yet with its own distinct public profile, AIM draws on the considerable resources and expertise from across the organisation and provides an "entry point" for companies onto our markets

　

Our Services
   In the post-WTO era, more domestic companies and foreign investment enterprises in mainland China are seeking extra capital for expansion either from domestic or overseas capital markets. Raising fund will be one of the critical issues that these entrepreneurs need to contemplate.Our experienced professionals can help our clients to identify issues that may arise before, during and after the IPO process.

Before the IPO
Amongst the services,we:
· Advise on capital market alternatives and fund raising possibilities

· Advise on the most tax efficient listing structure

· Assist your company in putting together an IPO plan

· Provide recommendations on and introductions to strategic investors

· Explain the regulatory process and develop a viable strategy to handle the IPO process and regulatory authorities

· Provide recommendations or introduce companies to sponsors,
lawyers, underwriters, valuers and other advisors

· Review the accounting and internal controls

During the IPO process
   Whichever market or exchange you choose to raise funds in, your company will need to comply with a number of complex and onerous regulations covering everything from registration to offer document and supporting paperwork. We could assist you and your management team at each stage by:

· Advising on the corporate structure and tax planning for the proposed IPO vehicle

· Advising on the preparation of financial statements and related financial data required in the offering and other documents, in the context of the best practices in the relevant industry

· Participating in the preparation of the non-financial sections of the prospectus and other documents

· Acting as reporting accountants during the offering, reviewing the profit and working capital forecast as well as other relevant documents

After the IPO
   Once your company is listed, maintaining your market reputation will be a primary consideration as you will face greater regulatory, investor, and public scrutiny. We could provide on-going advice and support on:

· Capital market transactions, such as new share issues and major transactions
· Up-to-date practice of corporate governance, accounting and regulatory changes