[多选题] 提问人:匿名网友 提问时间:2021-08-24

某股份有限公司拟公开发行股票并上市,根据证券法律制度的有关规定,下列各项中,构成公司首次公开发行股票并上市障碍的有(  )。


A .发行人最近一个会计年度的净利润主要来自合并财务报表范围以外的投资收益
B .发行人在用的商标存在重大不利变化的风险
C .公司最近3个会计年度净利润均为正数且累计为人民币5000万元,净利润以扣除经常性损益前后较低者为计算依据
D .发行人披露的财务资料存在故意遗漏重要信息的情形

提问人:匿名网友 提问时间:2021-08-24

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