港股IPO招股书披露先例 · 45 家公司，68 项
租赁物业事项一般指租赁协议未办理登记备案、出租人未提供权属证书或转租同意、物业用途与规划用途不符及潜在搬迁风险等租赁瑕疵。申请人通常在概要、风险因素、业务及财务资料章节披露涉及物业的数量、位置、用途及面积，并引述中国法律顾问意见，说明未登记不影响协议效力、潜在罚款上限、过往未受处罚及可寻获替代物业等；部分申请人承诺补办备案或要求出租人提供产权证明，相关事项多列为未整改或整改进行中。
合规类事项自 2026 年 8 月 24 日起递交的文件开始收录。
For instance, certain lessors fail to provide the valid ownership certificates for our leased properties, hence they may have no rights or authorizations to lease such properties to us.
Risk Factors · 第 46 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our use of the leased properties with title defects may be affected by third parties’ claims or challenges against the lease.
Risk Factors · 第 46 页
During the Track Record Period and up to the Latest Practicable Date, despite our effort in procuring the lease registrations of certain of our leased properties, we were unable to secure such registrations for certain leased properties for office use in respect of five leased properties, primarily due to one of the following reasons: (i) the landlords have only completed the relevant construction permits and have not obtained the relevant ownership certificates; (ii) the landlords are natural persons and refuse to cooperate in filing the lease registrations; or (iii) the competent authority did not permit the separate registration of the lease in relation to some unused rooms of our self-owned property which we have leased out.
Business · 第 166 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Going forward, we intend to take into consideration the lessors’ title and willingness to provide assistance in registering lease agreements when renewing existing leases or entering into new leases.
Business · 第 167 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看During the Track Record Period and up to the Latest Practicable Date, save as disclosed above, as advised by our PRC Legal Advisers, our land use rights and our leased properties are in compliance with the applicable PRC laws and regulations in all material respects.
Business · 第 167 页
During the Track Record Period and up to the Latest Practicable Date, we had not completed the registration of lease agreements for five of our leased properties in China.
Risk Factors · 第 43 页
As of the Latest Practicable Date, five of our leased properties have not been registered for lease filing as required under PRC regulations.
Business · 第 175 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As advised by our PRC Legal Advisor, the validity and enforceability of the lease agreements are not affected by the failure to register or file the lease agreements with the relevant government authorities.
Business · 第 175 页
As of the Latest Practicable Date, two of our leased properties in the PRC had not been registered with the relevant PRC government authorities.
Risk Factors · 第 52 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As advised by our PRC Legal Advisors, failure to complete the registration and filing of lease agreements will not affect the validity of such leases or impede our use of the relevant properties but could result in the imposition of fines up to RMB10,000 for each leased property that is unregistered if we fail to rectify the non-compliance within the time frame prescribed by the relevant authorities.
Risk Factors · 第 52 页
However, as of the Latest Practicable Date, some of our leased properties have not been registered with the relevant PRC government authorities.
Risk Factors · 第 47 页
As of the Latest Practicable Date, we have six leased properties that have not been registered in accordance with the applicable regulations.
Business · 第 190 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看According to our PRC Legal Advisers, failure to complete lease registration does not affect the legal validity of the leases. However, the local housing authorities may impose a fine of up to RMB10,000 per lease for non-registration.
Business · 第 190 页
As of the Latest Practicable Date, certain lessors of our leased properties had not provided copies of the real property title certificates to us.
Risk Factors · 第 59 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As advised by our PRC Legal Adviser, the real property owners are legally required to acquire the relevant real property title certificates, and therefore the aforementioned title defects will not lead us to become subject to any penalties under relevant laws and regulations.
Risk Factors · 第 59 页
As of the Latest Practicable Date, the actual usages of eleven leased properties with an aggregate GFA of approximately 14,502.4 square meters, representing approximately 59.4% of our total leased GFA, were used for purposes inconsistent with their usages as recorded in their property ownership certificates.
Business · 第 222 页
Based on the above, our PRC Legal Advisor is of the view that we would not be subject to any administrative penalties, but may not be able to occupy and use such leased properties if the lease was challenged by any interested party or if the lessor was penalized by the competent government authority.
Business · 第 222 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As of the Latest Practicable Date, the actual usages of certain leased properties were used for purposes inconsistent with their usages as recorded in their property ownership certificates, which may also challenge or interrupt our use and occupation of the relevant properties if the lessors are ordered by the relevant authorities to rectify within a time limit.
Risk Factors · 第 52 页