关于新规则的几点关注“CIMA坚定地支持对英国的上市公司引入强制性的经营及财务状况评述(即OFRs)”(CIMA技能拓展董事RichardMallett语)。尽管如此,CIMA以及其他团体仍然很担心该规定中“安全港”的缺乏。此担心已在早些时候的磋商中反映给政府,同时强调了由于各项要求的广度所引发的法律责任风险——尤其是该规定对于前景陈述中信息的重视。作为回应,政府决定“安全港“不适用于法律框架,并发布了指导意见,提醒OFR的读者应谨慎对待公司的前景 Some Concerns about the New Rules “CIMA strongly supports the introduction of mandatory operating and financial review (OFRs) for UK listed companies” (CMIA Skills Expansion Director Richard Mallett). Nevertheless, CIMA and other groups are still very worried about the lack of “safe harbor” in the regulation. This concern has been reflected in the earlier consultations by the government, underscoring the risk of legal liability arising from the breadth of the various requirements - and in particular the emphasis placed on the information in the prospect statement. In response, the government decided that “safe harbor” did not apply to the legal framework and issued guidance that reminded OFR readers that caution should be taken with the company’s prospects