Capital Market Services資本市場服務

www.pwchk.com

Going Public公司上市

1 Going Public

Your decision to go public

Your decision to go public is a significant milestone in the development of your company, offering the exciting prospects of propelling your company to higher ground. A listing offers many benefits, including a new source of capital for future growth, and for private equity investors, a preferred exit strategy to realise the fruits of dedication and investment.

However, the listing process can be challenging. The path to a listing requires a large commitment and realistic timelines. Proper planning for each stage of the initial public offering (IPO) process is essential. To ensure you can continue focusing on your company’s operations while moving towards an IPO, you need professional advisors who are familiar with the IPO process and who can foresee issues and help you in resolving them at an early stage.

When partnering with PwC, you can rest assured in knowing that the firm has extensive experience in public offerings, listings and private placements, both locally and internationally, across a broad range of industries. PwC Hong Kong ranked No.1 in terms of IPO funds raised on the Hong Kong Stock Exchange over the last ten years. The firm has thorough knowledge of different regulatory regimes, listing rules and procedures to provide high-value services to companies interested in raising funds through all major capital markets in the world, including Hong Kong, Shanghai, Shenzhen, Singapore, London and New York.

PwC is with you every step of the way.

Going Public 2

Overview of the listing process

You realise you have a business with a proven track record and exciting business prospects. You have an idea about how to go for a listing to raise funds and to enhance your reputation and realise your growth potential, but you do not know how to proceed. At this stage, your business may be re-organised under various companies with a different ownership structure. Certain businesses will not be included in the listing plan and have to be taken out. At this very important pre-listing stage, it is common to conduct a corporate restructure to streamline the company and put all relevant business under a single listing vehicle.

In addition, companies may have funding needs before going public. Some of them will seek angel or strategic investors at this stage to obtain funding on the one hand and to access their business experience on the other.

At the outset, your company’s streamlined efforts during the pre-listing stage is critical to the success of the IPO process. The right advisor will make all the difference.

After you have made the strategic decision to go public, there are various important issues to consider during the critical pre-listing period. At this stage, the reporting accountant plays an important role to guide you during the various issues and considerations and help you to get ready for IPO.

How PwC can help

We can:

• Assess readiness for a public listing, identify potential listing concerns, review accounting implications on group restructuring and suggest necessary actions;

• Provide strategic advice on capital market alternatives and fund raising possibilities and introduce strategic investors;

• Provide a wide range of tax services to achieve greater tax efficiency for the businesses under the proposed listing and operation structure, and for the owners;

• Advise on the regulatory requirements and process for an IPO and develop together with you a viable strategy to handle the listing process;

• Review key internal control procedures in relation to financial reporting processes and provide recommendations to enhance the relevant processes.

Pre-listing

Assess IPOreadiness

Decide tolist

Trackrecord

Strategicinvestors

Grouprestructuring

Equitystory

Whichmarket

Taxation

Corporate governance& internalcontrols

Determinethe listingbusiness

3 Going Public

By now, you have begun the IPO process and have formed an IPO-dedicated internal working team to deal with the demands of listing. You have also appointed various professional parties for the IPO, including sponsors and underwriters, the reporting accountant, lawyers, and a valuer.

During the listing

How PwC can help

We can:

• Introduce professional parties and manage IPO projects on your behalf and coordinate with all parties to ensure deadlines are met;

• Act as reporting accountant for the IPO and perform applicable procedures on historical and prospective financial information where applicable;

• Act as internal control and corporate governance consultant and provide recommendations on internal control and corporate governance structure;

• Provide accounting advisory services and/or convert the financial statements from local accounting principles into International or Hong Kong Financial Reporting Standards.

With the assistance of your appointed professionals, you are now preparing the offering document to apply for the listing. The regulatory authorities will review the draft offering document and pose questions throughout the vetting process until the document is finally approved. Only after your offering document is approved can you start your marketing roadshow to sell the shares and finally get listed.

Decide to list

Approval forlisting

Roadshow (public offering &private placing)

Listing

Vetting ofoffering

document byregulatoryauthorities

Prepareoffering

document

Strategicinvestors

Form aninternal working

team

Appointprofessional

parties

Going Public 4

Post listing

The IPO process and challenges do not end after you have listed.

From time to time, a listed company will be under strict public scrutiny to disclose up-to-date information to investors.

How PwC can help

We can:

• Act as your auditors and carry out periodic audit/ review and report to shareholders, directors and the audit committee;

• Assist your company in identifying and executing merger and acquisition opportunities;

• Provide updates on the latest developments and changes on accounting standards, financial reporting, corporate governance, listing rules and other applicable regulatory matters;

• Act as internal control and corporate governance consultant and carry out reviews to provide enhancement comments;

• Act as reporting accountant for on-going capital market transactions, such as rights issues, major acquisitions and other transactions.

Regulatory authorities require at least an interim report and an annual report to be published and issued to shareholders within a given timeframe. You will need to have experienced finance team and adequate financial reporting systems to cater for ongoing reporting requirements.We can:

Ongoingcompliance

Listing

Financial andregulatoryreporting

Enhancementof corporategovernance

Investorrelationship

Mergers &acquisitions

5 Going Public

Why PwC?

PwC China, Hong Kong, Singapore and Taiwan work PwC China, Hong Kong, Singapore and Taiwan work together on a collaborative basis, subject to local applicable laws. Collectively, we have over 850 partners and a strength over 21,000 people.

We possess extensive experience, specialist knowledge and skills required for structuring, acquisition and regulatory issues. We are also the tax advisors to a large number of listed groups and multinational corporations.

Leadership in professional services in mainland China, Hong Kong, Taiwan & Singapore

PwC has the breadth and depth of knowledge and technical expertise to help. We have been able to achieve the highest market share in acting as reporting accountants for Hong Kong IPOs in terms of numbers and/or market capitalisation on many occasions. We have the leading market share of the Hong Kong listed companies (including over half of the Hang Seng Index Constituent Stocks), the Shanghai A-share listed companies and theSingapore Top 100 companies by marketcapitalisation. Our accounting technicaladvice, support tools, guidance andtraining will help improve the quality ofyour company’s financial reporting.

Going Public 6

Shanghai

Nanjing

Ningbo

XiamenShenzhen

Xi’an

TianjinQingdao

Dalian

Chongqing

Guangzhou

Suzhou

Hangzhou

Macau Hong Kong

Singapore

Beijing

TaiwanKunming

Changsha

Jinan

HefeiChengdu

Zhengzhou

Shenyang

Wuhan

31offices

In the top 100 accounting firms assessment by the Chinese Institute of Certified Public Accountants, PwC China ranked the first for 13 consecutive years. On 12 January 2017, the Chinese Institute of Certified Public Accountants published the “Information on the Top 100 Accounting Firms in the Comprehensive Assessment of 2016”. In this assessment, PwC China ranked first in the list. CICPA revised the Trial Edition of “the Measures for Comprehensive Evaluation of Accounting Firm”, from the original five evaluation indices expanded to 365 specific indices, and integrated into four key elements including total revenue, number of certified public accountants, comprehensive evaluation of quality and quantity, and received punishment to conduct evaluations of accounting firms. The comprehensive index ranking represents the overall strength and quality of the business of the accounting firm, as well as its contribution towards the industry.

Over 21,000 peoplein mainland China, Hong kong, Taiwan, Macau and Singapore

7 Going Public

A truly global firmPwC is one of the world’s largest professional services firms. We have a unique global network of people, values and services, bringing world-class solutions to all of our clients with our collective knowledge and experience.

PwC people

236,235

Central andEastern Europe

10,451people

Western Europe

72,265people

Asia

60,255people

Australasia andPacific Islands

8,308people

Americas

70,982people

Middle East andAfrica

13,974people

Figures as at 30 June 2017 PwC people

236,235

Central andEastern Europe

10,451people

Western Europe

72,265people

Asia

60,255people

Australasia andPacific Islands

8,308people

Americas

70,982people

Middle East andAfrica

13,974people

Figures as at 30 June 2017 PwC people

236,235

Going Public 8

Central andEastern Europe

9,273people

Western Europe

69,627people

Asia

53,010people

South and CentralAmerica

13,110 people

Australasia andPacific Islands

7,639people

North America andthe Caribbean

57,773people

Middle East andAfrica

13,036people

Figures as at 30 June 2016

9 Going Public

Well-connected capital market functionsPwC has experienced professionals involved in public offerings, listings and private placements, both locally and internationally. To help our clients to raise funds or complete capital market transactions successfully in any of the major stock exchanges, we have a dedicated capital market specialist group to provide support on different regulatory regimes, listing rules and related regulations.

The China / Hong Kong Capital Market Services Group (“CMSG”) is part of the global network of capital markets specialists. It comprises a core team of specialists who provide services to companies in connection with all aspects of mainland China and Hong Kong capital market transactions. These include advising our clients preparing for becoming a listed company, selecting the right market and advisory team, advising on group restructuring, accounting and regulatory issues and acting as reporting accountants.

Our credentialsPwC has been named one of the world’s top ten most powerful brands by Brand Finance (2016).

Over the years, PwC has gained a substantial market share in mainland China, Hong Kong and Singapore in terms of gross funds raised. PwC acted as the reporting accountants for about one-third of those listing on the Hong Kong Main Board with gross funds raised exceeding USD 1 billion over the past ten years.

As a market leader and a pioneer in the capital markets, we were

“GEM” listing on the Hong Kong Growth Enterprise Market.

The great majority of the companies we helped to list remain our clients today.

We look forward to serving you.

Global IPO Centre

NationalCapital Markets

Groups/Specialists

Asia & AustraliaIPO Centre

AmericasIPO Centre

Europe & AfricaIPO Centre

11 公司上市

上市的決定

決定將公司上市，標誌著公司發展的里程碑，亦為公司提供更好前景，將業務推上更高層次。將公司上市有莫大益處，其中包括為公司未來發展引入新的資金來源；對私募股權投資者來說，將公司上市則是上佳的退出策略，分享對公司曾作出的貢獻及投資成果。

然而，上市程序極具挑戰性，當中需要很大程度的承諾，並要按既定時間逐步完成工作。在首次上市過程中每個階段都能夠有良好規劃，是成功的必要元素。為確保貴公司的資源不致浪費並影響日常業務，您需要有熟知上市程序的專業顧問從旁協助。這些專業人士對首次公開招股擁有豐富經驗，並能夠預先洞悉問題所在，助您盡早解決疑難。

作為合作夥伴，羅兵咸永道有讓您值得信賴的專家團隊，在本地和國際性公開招股、上市和私人配售項目方面，都擁有豐富經驗；以籌集資金總額計算，羅兵咸永道香港更在過去十年，於香港交易所位列第一。我們對不同的監管制度、上市規則和上市程序有深厚認識，為有意在全球各主要資本市場，如香港、上海、深圳、新加坡、倫敦和紐約籌集資金的公司，提供高價值的服務。

羅兵咸永道與您一起，踏上成功的每 一步。

公司上市 12

上市過程

貴公司擁有良好的往績記錄﹐極佳的業務前景，貴公司有意籍上市以籌集資金並提高公司聲譽，但卻不知從何入手。此時，貴公司的業務可能以多家股權架構不同公司經營。某些業務可能不會納入上市計劃中，故此需要分拆出來。在上市前進行集團重組，是十分普遍的，這樣可以精簡集團架構，並將所有相關的業務併入單一上市實體內。

此外，公司在上市前可能會有融資需要。有些公司在此階段或會尋求創投基金或策略性投資者，一方面取得融資，而另一方面獲得業務上的經驗指導。

從一開始，貴公司在上市前階段貫徹的努力，對成功首次上市至為重要；而一個合適的專業諮詢者，更能起正面 作用。

當作出上市的決定後，閣下在上市前期這關鍵的過程中，有很多重要事項需要考慮。在這個階段，申報會計師扮演著重要的角色，引領閣下作周詳考慮，面對各種問題，為閣下公司的首次上市集資作好準備。

本所可提供的協助

本所可以﹕

• 評估公司是否具備上市的條件，確定潛在上市問題，檢查集團重組的會計處理，並對股東及公司必須作出的行動提供建議﹔

• 就可供選擇的資本市場、資金籌集的可行性提供策略性意見，並推介策略性投資者﹔

• 提供一系列的稅務服務予股東及公司，並協助上市業務和營運架構達致更佳的稅務效率﹔

• 就首次公開招股的監管規定和上市流程提供意見，與貴公司共同制訂處理上市流程的可行策略﹔

• 審閱與財務滙報流程有關的主要內控程序，提供改善建議以提升該等程序的有效性。

上市前

業績紀錄策略性投資者

集團重組投資故事 哪一個市場 稅務公司管治及內部監控

決定上市業務 決定上市評估首次上市的準備情況

13 公司上市

您已經開始了首次公開招股的流程，並組成了專責招股項目的內部工作小組，應付上市要求。在此階段，您也應該已委任各方的專家負責首次公開招股項目，例如保薦人、包銷商、申報會計師、律師和估值師等。

上市過程中

本所可提供的協助

本所可以﹕

• 推介專業團隊，並代貴公司管理上市流程、協調各方以確保在限期前完成工作；

• 擔任申報會計師，並對往績財務數據和預測財務資料(如適用)執行適當程序；

• 擔任內部控制和企業管治的諮詢顧問，並就內控和企業管治架構提供適當建議；

• 提供會計諮詢服務，及/或將財務報表由當地會計準則轉換至國際財務報告準則或香港財務報告準則。

決定上市

通過上市審批

路演 (公開招股與私人配售)

上市

監管機構審閱發售文件

編製發售文件

策略性投資者

組成內部工作小組

委聘專家團隊

在這些專業人士的協助下，貴公司可以開始編製發售文件和申請上市。監管當局會審閱發售文件初稿，並會在審批過程中作出提問，直至最後批核招股文件為止。其後貴公司便可以開始進行路演推銷股份，最後將公司上市。

公司上市 14

上市後

貴公司在上市後仍需面對挑戰。公司在上市後將面臨更為嚴格的公眾監察，需要不時向投資者披露最新資訊。

本所可提供的協助

本所可以﹕

• 擔任貴公司的核數師，定期執行審計/審閱，並向股東、董事和審核委員會報告；

• 協助貴公司尋找及執行收購合併機會；

• 就會計準則、財務報告、企業管治、上市規則和其他適用監管事項，提供及分享最新發展情況和變更的資訊；

• 擔任內控和企業管治顧問，審閱公司情況以提供改善建議；

• 就公司進行的資本市場交易擔任申報會計師，這些交易包括供股、重大收購和其他交易等。

監管機構亦規定上市公司必須在預定期限內刊發和向股東提供中期報告和年報。貴公司因而必須有充足的財務報告系統以應付持續的申報 規定。We can:

持續合規

上市

財務及監管匯報

加強公司管治

投資者關係

收購合併

15 公司上市

羅兵咸永道中國大陸、香港、新加坡及台灣事務所已根據各地適用的法律協作營運。整體而言，員工總數超過21,000人，其中包括超過850名合伙人。

我們擁有廣泛的業務經驗、專門知識和對架構重組、收購合併和監管事宜等之相關技能。我們也是稅務專家，為衆多上市集團和跨國企業提供稅務諮詢服務。

本所的優點和優勢

中國內地、香港、台灣和新加坡專業服務領域 的翹楚

我們具有廣泛而深厚的業務知識和專門技能。以數目和/或市值計算，我們曾多次於香港上市申報會計師工作所佔的份額是最高的。以市值計算，我們的審計客戶上市市值在香港、上海A股上市公司及新加坡首100大公司所佔的份額均擁有領導地位，其中於香港恒生指數成份股佔超過一半。我們的會計專業意見、支援工具、指導和培訓都足以提升貴公司財務報告的質素。

上海

南京

寧波

廈門深圳

廣州

蘇州

杭州

澳門 香港

新加坡

台灣昆明

長沙

合肥

武漢

瀋陽

大連北京天津

青島濟南西安

成都

重慶

鄭州

公司上市 16

在中國註冊會計師協會(「中注協」)所評審的前100家會計師事務所中，羅兵咸永道會計師事務所連續13年名列榜首。2017年1月12日，中注協發布了「2016年度會計師事務所綜合評價前百家信息」，羅兵咸永道中國名列榜首。中註協對《會計師事務所綜合評價辦法》作出修訂完善，將原來的5項評價指標擴展為365項具體指標，並分類為業務收入、註冊會計師人數、綜合評價質量、處罰和懲戒等四大要素對會計師事務所進行評價。綜合指數排名反映了會計師事務所的業務綜合實力和整體素質以及其對於行業的貢獻。

31個辦事處

中 國 內 地 、 香 港 、 台灣、澳門和新加坡共

超過僱員21,000名

17 公司上市

環球覆蓋羅兵咸永道是全球最大的專業服務機構之一，擁有無出其右的環球網絡，凝聚各地專才的智慧、價值和服務，為客戶提供世界級的宏觀思維理念。

全球僱員人數

180,529

10,451

72,265

60,255

8,308

70,98213,974

全球僱員人數

236,235截至2017年6月30日

公司上市 18

9,273

69,627

53,010

13,110

7,639

57,773

13,036

19 公司上市

環球首次上市中心

緊密聯繫的資本市場服務團隊羅兵咸永道會計師事務所在本地和國際性的公開招股、上市和私人配售項目方面，都擁有豐富經驗。為協助我們的客戶在主要股票市場上成功籌集資金或完成資本市場交易，我們組建了多個不同的資本市場專家小組，就不同的監管機制、上市規則和相關 規例提供支援。

中國/香港資本市場服務組(“CMSG＂)是環球資本市場專家網絡的一員，由專家組成核心小組，為客戶提供有關中國內地和香港資本市場交易各個範疇的服務。服務包括向客戶提供有關籌備成為上市公司的意見，選擇合適的市場和顧問團隊，就集團重組、會計和監管事宜等提供專業意見，並擔任申報會計師。

資歷簡介羅兵咸永道獲 Brand Finance 於2016年評為全球十強商業品牌。

多年來我們在中國內地、香港、台灣和新加坡擁有龐大的市場佔有率(以籌集的資金總數計)。例如，在過去十年間,我們為約30%在香港主板上市並集資超過10億美元的公司擔任申報會計師。作為資本市場的領袖和先鋒，我們也是首家H股和香港創業板首家上市公司的申報會計師。曾協助上市的公司中，今日大多仍然是我們的客戶。

我們熱切期待為閣下竭誠服務。

各國的資本市場服務組及專家團隊

亞洲及澳洲首次上市中心

美洲地區首次上市中心

歐洲及非洲首次上市中心

Going Public 20

Beijing26/F Office Tower A Beijing Fortune Plaza 7 Dongsanhuan Zhong Road Chaoyang District Beijing 100020, PRC Tel: +86 (10) 6533 8888 Fax: +86 (10) 6533 8800

ChangshaUnit 1918, 19/F Tower 2, HC International Plaza No. 109, Furong Road Middle Section 1 Kaifu District, Changsha 410008, PRC Tel: +86 (731) 8633 7000 Fax: +86 (731) 8633 7010

ChengduUnit 04, 26/F Tower 1 Raffles City Chengdu, No.3, Section 4 South Renmin Road, Wuhou District Chengdu 610041, PRC Tel: +86 (28) 6291 2188 Fax: +86 (28) 6291 2088

ChongqingRoom 1905 19/F Chongqing Metropolitan Oriental Plaza 68 Zou Rong Road, Chongqing 400010, PRC Tel: +86 (23) 6393 7888 Fax: +86 (23) 6393 7200

Chungli22-1/F, 400 Huanbei Road Chungli, Taiwan 320 Tel: +886 3 422 5000 Fax: +886 3 422 4599

Dalian8/F Senmao Building 147 Zhongshan Road, Xigang District Dalian 116011, PRC Tel: +86 (411) 8379 1888 Fax: +86 (411) 8379 1800

Guangzhou18/F PricewaterhouseCoopers Center 10 Zhujiang Xi Road Pearl River New City, Tianhe District Guangzhou 510623, PRC Tel: +86 (20) 3819 2000 Fax: +86 (20) 3819 2100

HangzhouRoom 3205, Canhigh Center 208 Huancheng Road North Xiacheng District Hangzhou 310006, PRC Tel: +86 (571) 2807 6388 Fax: +86 (571) 2807 6300

HefeiUnit 4306, Block B China Resources Building 111 Qianshan Road Shushan District Hefei 230022, PRC. Tel: +86 (551) 6488 4688 Fax: +86 (551) 6488 4600

Hong Kong22/F Prince’s Building Central, Hong Kong Tel: +852 2289 8888 Fax:+852 2810 9888

Hsinchu5F, No.2 Industry East 3 Road Hsinchu Science Park Taiwan Tel: +886 3 578 0205 Fax: +886 3 577 7985

JinanRoom 1801 China Overseas Plaza No.6636 2nd Ring South Road Shizhong District Jinan 250002, PRC Tel: +86 (531) 6879 4988 Fax: +86 (531) 6879 4900

Kaoshiung22/F, 95 Mintzu 2nd Road Kaoshiung, Taiwan 800 Tel: +886 7 237 3116 Fax: +886 7 236 5631

KunmingUnit 1703, China Merchants Bank Tower 1 Chongren Street, Wuhua District Kunming 650021, PRC Tel: +86 (871) 6553 5988 Fax: +86 (871) 6553 5900

Macau29/F Bank of China Building 323 Avenida Doutor Mario Soares Macau Tel: +853 8799 5111 Fax: +853 8799 5222

NanjingRoom 12A01, South Tower Nanjing International Center 201 Zhongyang Road, Gulou District Nanjing 210009, PRC Tel: +86 (25) 6608 6288 Fax: +86 (25) 6608 6210

NingboRoom 1203, Tower E Ningbo International Financial Center 268 Min An Road East Jiangdong District Ningbo 315040, PRC Tel: +86 (574) 8187 1788 Fax: +86 (574) 8187 1700

Qingdao37/F Tower One, HNA IMC Centre 234 Yanan Third Road Shinan District Qingdao 266071, PRC Tel: +86 (532) 8089 1888 Fax: +86 (532) 8089 1800

Shanghai11th Floor PricewaterhouseCoopers Center 2 Corporate Avenue 202 Hu Bin Road, Luwan District Shanghai 200021, PRC Tel: +86 (21) 2323 8888 Fax: +86 (21) 2323 8800

ShenyangUnit 2717, Office Tower 1 Forum 66, 1-1 Qingnian Da Jie Shenhe District, Shenyang 110063, PRC Tel: +86 (24) 8615 6588 Fax: +86 (24) 8615 6500

Shenzhen34/F, Tower A, Kingkey100 5016 Shennan East Road Luohu District Shenzhen 518001, PRC Tel: +86 (755) 8261 8888 Fax: +86 (755) 8261 8800

Singapore8 Cross Street # 17-00 PwC Building Singapore 048424 Tel: +65 6236 3388 Fax: +65 6236 3300

SuzhouUnit 02, 42/F West Tower Trirun Fortune Plaza 9 Suzhou Avenue West Suzhou Industrial Park, Suzhou 215021, PRC Tel: +86 (512) 6273 1888 Fax: +86 (512) 6273 1800

Taichung31F, 345 Chung Kang Road Section 1 Taichung 403 Taiwan Tel: +886 4 2328 4868 Fax: +886 4 2328 4858

Tainan12/F, 395 Linsen Road, Section 1, Tainan, Taiwan 701 Tel: +886 6 234 3111 Fax: +886 6 275 2598

Taipei27/F, International Trade Building 333 Keelung Road, Section 1 Taipei, Taiwan 110 Tel: +886 2 2729 6666 Fax: +886 2 2757 6371/ +886 2 2757 6372

Tianjin36/F The Exchange Tower Two 189 Nanjing Road, Heping District Tianjin 300051, PRC Tel: +86 (22) 2318 3333 Fax: +86 (22) 2318 3300

WuhanUnit 04, 41/F Wuhan Wanda Center 96 Linjiang Avenue, Jiyuqiao Wuchang District Wuhan 430060, PRC Tel: +86 (27) 5974 5818 Fax: +86 (27) 5974 5800

Xi’an7/F, D Block Chang’an Metropolis Centre 88 Nanguan Street Xi’an 710068, PRC Tel: +86 (29) 8469 2688 Fax: +86 (29) 8469 2600

XiamenUnit E, 10/F International Plaza 8 Lujiang Road Siming District Xiamen 361001, PRC Tel: +86 (592) 210 7888 Fax: +86 (592) 210 8800

ZhengzhouTower 8 Kineer Center North 51 Jinshui East Road Zhengdong New District Zhengzhou 450046, PRC Tel: + 86 (371) 6197 6988 Fax: + 86 (371) 6197 6900

Our contactsTo further understand our business and services, please contact us at:

北京中國北京市朝陽區 東三環中路7號 北京財富中心寫字樓A座26樓 郵碼: 100020 電話: +86 (10) 6533 8888 傳真: +86 (10) 6533 8800

長沙中國長沙市開福區芙蓉中路一段109號 華創國際廣場2號棟19樓1918室 郵編: 410008 總機: +86 (731) 8633 7000 傳真: +86 (731) 8633 7010

成都中國成都市武侯區人民南路四段3號 成都來福士廣場塔1棟26樓04室 郵編: 610041 電話: +86 (28) 6291 2188 傳真: +86 (28) 6291 2088

重慶中國重慶市渝中區鄒容路68號 重慶大都會東方廣場19樓1905室 郵編: 400010 電話: +86 (23) 6393 7888 傳真: +86 (23) 6393 7200

中壢台灣中壢市320環北路400號22樓之1 電話: +886 3 422 500 傳真: +886 3 422 4599

大連中國大連市西崗區中山路147號 森茂大廈8樓 郵編: 116011 電話: +86 (411) 8379 1888 傳真: +86 (411) 8379 1800

廣州中國廣州市天河區珠江新城 珠江西路10號 普華永道中心18樓 郵編：510623 電話 : +86 (20) 3819 2000 傳真 : +86 (20) 3819 2100

杭州中國杭州市下城區環城北路208號 坤和中心3205室 郵編: 310006 電話: +86 (571) 2807 6388 傳真: +86 (571) 2807 6300

21 公司上市

合肥中國合肥市蜀山區潛山路111號 華潤大廈B座第43層06室 郵編: 230022 總機: +86 (551) 6488 4688 傳真: +86 (551) 6488 4600

香港香港中環太子大廈22樓 電話: +852 2289 8888 傳真: +852 2810 9888

新竹台灣新竹市科學工業園區 工業東三路2號5樓 電話: +886 3 578 0205 傳真: +886 3 577 7985

濟南中國濟南市市中區二環南路6636號 中海廣場1801室 郵編: 250002 電話: +86 (531) 6879 4988 傳真: +86 (531) 6879 4900

高雄台灣高雄市新興區800 民族二路95號22樓 電話: +886 7 237 3116 傳真: +886 7 236 5631

昆明中國昆明市五華區崇仁街1號 招銀大廈1703室 郵編: 650021 電話: +86 (871) 6553 5988 傳真: +86 (871) 6553 5900

澳門澳門蘇亞利斯博士大馬路323號 中國銀行大廈29樓 電話: +853 8799 5111 傳真: +853 8799 5222

南京中國南京市鼓樓區中央路201號 南京國際廣場南塔12A層01室 郵編: 210009 電話: +86 (25) 6608 6288 傳真: +86 (25) 6608 6210

寧波中國寧波市江東區民安東路268號 寧波國際金融服務中心E座1203室 郵編: 315040 電話: +86 (574) 8187 1788 傳真: +86 (574) 8187 1700

青島中國青島市市南區延安三路234號 海航萬邦中心1號樓37樓 郵編: 266071 電話: +86 (532) 8089 1888 傳真: +86 (532) 8089 1800

上海中國上海市黃浦區湖濱路202號 企業天地2號樓 普華永道中心11樓 郵編: 200021 電話: +86 (21) 2323 8888 傳真: +86 (21) 2323 8800

瀋陽中國瀋陽市瀋河區青年大街1-1號 市府恒隆廣場辦公樓1座2717室 郵編: 110063 電話: +86 (24) 8615 6588 傳真: +86 (24) 8615 6500

深圳中國深圳市羅湖區深南東路5016號 京基100 - A座34樓 郵編: 518001 電話: +86 (755) 8261 8888 傳真: +86 (755) 8261 8800

新加坡新加坡 048424郵區 PwC 大廈 克羅士街8號17樓 電話: +65 6236 3388 傳真: +65 6236 3300

蘇州中國蘇州市蘇州工業園區 蘇州大道西9號 兆潤財富中心西塔42樓02室郵編: 215021 電話: +86 (512) 6273 1888 傳真: +86 (512) 6273 1800

台中台灣台中市403台中港路一段 345號31樓 電話: +886 4 2328 4868 傳真: +886 4 2328 4858

台南台灣台南市701林森路一段395號12樓 電話: +886 6 234 3111 傳真: +886 6 275 2598

台北台灣台北市信義區110 基隆路一段333號27樓 電話: +886 2 2729 6666 傳真: +886 2 2757 6371/ +886 2 2757 6372

天津中國天津市和平區南京路189號 津匯廣場2座36樓 郵編: 300051 電話: +86 (22) 2318 3333 傳真: +86 (22) 2318 3300

武漢中國武漢市武昌區 積玉橋臨江大道96號 武漢萬達中心41樓04室 郵編: 430060 總機: +86 (27) 5974 5818 傳真: +86 (27) 5974 5800

西安中國西安市南關正街88號 長安國際中心D座7樓 郵編: 710068 電話: +86 (29) 8469 2688 傳真: +86 (29) 8469 2600

廈門中國廈門市思明區鷺江道8號 國際銀行大廈10樓E室 郵編: 361001 電話: +86 (592) 210 7888 傳真: +86 (592) 210 8800

鄭州中國鄭州市鄭東新區金水東路51號 楷林商務中心北區8座15A12室 郵編: 450046 電話：+ 86 (371) 6197 6988 傳真：+ 86 (371) 6197 6900

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