上市公司重大资产重组管理办法中英文对照

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螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇 上市公司重大资产重组管理办法中英文对照发布时间：2010-1-5阅读次数：3782字体大小: 【小】 【中】【大】上市公司重大资产重组管理办法Measures for Administration of Material Assets Reorganization of Listed Companies中国证券监督管理委员会令第53号Order of China Securities Regulatory Commission No. 53上市公司重大资产重组管理办法已经2008年3月24日中国证券监督管理委员会第224次主席办公会议审议通过，现予公布，自2008年5月18日起施行。The Measures for Administration of Material Assets Reorganization of Listed Companies, which were adopted at the 224th Presidents Meeting of China Securities Regulatory Commission on March 24, 2008, are hereby promulgated and shall come into force as of May 18, 2008.中国证券监督管理委员会主席：尚福林President of China Securities Regulatory Commission: Shang Fulin二八年四月十六日April 16, 2008上市公司重大资产重组管理办法Measures for Administration of Material Assets Reorganization of Listed Companies第一章总则Chapter 1 General Provisions第一条为了规范上市公司重大资产重组行为，保护上市公司和投资者的合法权益，促进上市公司质量不断提高，维护证券市场秩序和社会公共利益，根据公司法、证券法等法律、行政法规的规定，制定本办法。Article 1 The Measures are formulated according to such laws and administrative regulations as the Company Law and the Securities Law to regulate material assets reorganization activities, protect the legitimate rights and interests of listed companies and investors, improve continuously the quality of listed companies, maintain the order of the securities market and safeguard the public interest. 第二条本办法适用于上市公司及其控股或者控制的公司在日常经营活动之外购买、出售资产或者通过其他方式进行资产交易达到规定的比例，导致上市公司的主营业务、资产、收入发生重大变化的资产交易行为（以下简称重大资产重组）。Article 2 The Measures apply to assets transaction activities (hereinafter referred to as “material assets reorganization”) including the purchases and sales of assets, or assets transaction of other forms that are conducted by listed companies and companies that control them or controlled by them outside their daily business operations and that have reached the prescribed percentages, thus causing major changes in the core business, assets and income of listed companies.上市公司发行股份购买资产应当符合本办法的规定。Purchases of assets through issuing shares by listed companies shall comply with provisions of the Measures.上市公司按照经中国证券监督管理委员会（以下简称中国证监会）核准的发行证券文件披露的募集资金用途，使用募集资金购买资产、对外投资的行为，不适用本办法。The Measures are not applicable to activities of purchasing assets or making investment overseas by listed companies using the raised fund in accordance with the usage of the raised fund disclosed in the securities issuance documents approved by China Securities Regulatory Commission (hereinafter referred to “the CSRC”).第三条任何单位和个人不得利用重大资产重组损害上市公司及其股东的合法权益。Article 3 Any units or individuals shall not use the material assets reorganization to damage the lawful rights of listed companies and their shareholders.第四条上市公司实施重大资产重组，有关各方必须及时、公平地披露或者提供信息，保证所披露或者提供信息的真实、准确、完整，不得有虚假记载、误导性陈述或者重大遗漏。Article 4 Where listed companies conduct material assets reorganization, interested parties shall disclose or provide information in a timely and fair manner, guarantee the authenticity, accuracy and integrity of the information disclosed or provided, and ensure that there are no falsified description, misleading statements or major omissions.第五条上市公司的董事、监事和高级管理人员在重大资产重组活动中，应当诚实守信、勤勉尽责，维护公司资产的安全，保护公司和全体股东的合法权益。Article 5 During the material assets reorganization the directors, supervisors and senior managers of listed companies shall be honest, credible, diligent and dutiful to safeguard the company assets and to protect the legitimate rights and interests of the company and all the shareholders.第六条为重大资产重组提供服务的证券服务机构和人员，应当遵守法律、行政法规和中国证监会的有关规定，遵循本行业公认的业务标准和道德规范，严格履行职责，不得谋取不正当利益，并应当对其所制作、出具文件的真实性、准确性和完整性承担责任。Article 6 Securities service organs and personnel that provide service for material assets reorganization shall abide by the laws, the administrative regulations and relevant provisions of the CSRC, follow the generally recognized business and ethical standards of the industry and strictly perform duties, and shall not seek illegitimate interests; they shall also assume responsibility for the authenticity, accuracy and integrity of the documents produced and issued by them.第七条任何单位和个人对所知悉的重大资产重组信息在依法披露前负有保密义务。Article 7 Any units and individuals have the obligation to keep the information of material assets reorganization known to them confidential before the disclosure according to the law.禁止任何单位和个人利用重大资产重组信息从事内幕交易、操纵证券市场等违法活动。Any units and individuals are forbidden to use the information of material assets reorganization to conduct unlawful activities such as inside dealings and manipulation of the securities market.第八条中国证监会依法对上市公司重大资产重组行为进行监管。Article 8 The CSRC shall supervise material assets reorganization of listed companies according to the law.第九条中国证监会在发行审核委员会中设立上市公司并购重组审核委员会（以下简称并购重组委），以投票方式对提交其审议的重大资产重组申请进行表决，提出审核意见。Article 9 The CSRC shall set up a Review Committee of Merger, Acquisition and Reorganization of Listed Companies (hereinafter referred to as the “review committee”) in the Issuance Examination Committee, and shall vote on the material assets reorganization application submitted by the review committee and provide review opinions.第二章重大资产重组的原则和标准Chapter 2 Principles and Standards for Material Assets Reorganization第十条上市公司实施重大资产重组，应当符合下列要求：Article 10 A listed company intending to conduct material assets reorganization shall meet the following requirements:（一）符合国家产业政策和有关环境保护、土地管理、反垄断等法律和行政法规的规定；(1) The reorganization complies with the states industrial policy and laws and administrative regulations relating to environmental protection, land management and anti-monopoly;（二）不会导致上市公司不符合股票上市条件；(2) The reorganization will not cause the listed companys failure to meet the conditions for listing stocks for trade;（三）重大资产重组所涉及的资产定价公允，不存在损害上市公司和股东合法权益的情形；(3) Fair price will be for the assets involved in the material assets reorganization and there are no circumstances that can damage the legitimate rights and interests of the listed company and the shareholders;（四）重大资产重组所涉及的资产权属清晰，资产过户或者转移不存在法律障碍，相关债权债务处理合法；(4) Assets involved in the material assets reorganization have clear ownership and there are no legal obstacles to assets ownership transfer or transfer; relevant handling of credits and debts is legal;（五）有利于上市公司增强持续经营能力，不存在可能导致上市公司重组后主要资产为现金或者无具体经营业务的情形；(5) The reorganization is conducive to enhancing the listed companys capability of sustainable business operation; there will not be situations where the key assets of the listed company after the reorganization are cash or there is no specific business;（六）有利于上市公司在业务、资产、财务、人员、机构等方面与实际控制人及其关联人保持独立，符合中国证监会关于上市公司独立性的相关规定；(6) The reorganization shall enable the listed company to be independent from the actual controllers and their affiliates in aspects of business operation, assets, finance, personnel and organization, and to comply with relevant provisions of the CSRC regarding the independence of listed companies; and（七）有利于上市公司形成或者保持健全有效的法人治理结构。(7) The reorganization shall help the listed company to form or maintain healthy and effective corporate governance.第十一条上市公司及其控股或者控制的公司购买、出售资产，达到下列标准之一的，构成重大资产重组：Article 11 If the purchase or sales of assets by a listed company or the company it controls or controlled by it meets one of the following standards, a material assets reorganization is constituted:（一）购买、出售的资产总额占上市公司最近一个会计年度经审计的合并财务会计报告期末资产总额的比例达到50%以上；(1) Total assets purchased or sold account for not less than 50% of the total assets in the audited consolidated financial statement of the last fiscal year of the listed company;（二）购买、出售的资产在最近一个会计年度所产生的营业收入占上市公司同期经审计的合并财务会计报告营业收入的比例达到50%以上；(2) The business income generated in the last fiscal year by the assets purchased or sold accounts for not less than 50% of the business income of the listed company in the audited consolidated statement of the last fiscal year of the listed company;（三）购买、出售的资产净额占上市公司最近一个会计年度经审计的合并财务会计报告期末净资产额的比例达到50%以上，且超过5000万元人民币。(3) Net value of the assets purchased or sold accounts for not less than 50% of the net value of the total assets at the year end in the audited consolidated statement of the last fiscal year of the listed company and exceeds RMB50 million.购买、出售资产未达到前款规定标准，但中国证监会发现存在可能损害上市公司或者投资者合法权益的重大问题的，可以根据审慎监管原则责令上市公司按照本办法的规定补充披露相关信息、暂停交易并报送申请文件。If the assets purchased or sold do not reach the aforesaid stipulated standards, but the CSRC finds that there may be major issues that could damage the legitimate rights and interests of the listed company or the investors, according to the principle of prudent supervision, it can order the listed company to disclose extra relevant information, suspend the transaction and submit application documents.第十二条计算前条规定的比例时，应当遵守下列规定：Article 12 The following stipulations shall be followed when calculating the percentages stated in the previous article:（一）购买的资产为股权的，其资产总额以被投资企业的资产总额与该项投资所占股权比例的乘积和成交金额二者中的较高者为准，营业收入以被投资企业的营业收入与该项投资所占股权比例的乘积为准，资产净额以被投资企业的净资产额与该项投资所占股权比例的乘积和成交金额二者中的较高者为准；（1）If the assets purchased are equity, the total amount of the assets is the product of the total amount of the assets of the invested enterprise and the equity percentage of the investment or the transaction amount, whichever is higher; the business income is the product of the business income of the invested enterprise and the equity percentage of the investment; net assets amount is the product of the total net assets of the invested enterprise and the equity percentage of the investment or the transaction amount, whichever is higher;出售的资产为股权的，其资产总额、营业收入以及资产净额分别以被投资企业的资产总额、营业收入以及净资产额与该项投资所占股权比例的乘积为准。if the assets sold are equity, the total assets, business income and net assets are respectively the product of total assets, business income and net assets of the invested enterprise and the equity percentage of the investment.购买股权导致上市公司取得被投资企业控股权的，其资产总额以被投资企业的资产总额和成交金额二者中的较高者为准，营业收入以被投资企业的营业收入为准，资产净额以被投资企业的净资产额和成交金额二者中的较高者为准；出售股权导致上市公司丧失被投资企业控股权的，其资产总额、营业收入以及资产净额分别以被投资企业的资产总额、营业收入以及净资产额为准。If the purchase of the assets causes the listed company to have the controlling equity of the invested enterprise, the total amount of the assets is the total amount of the assets of the invested enterprise or the transaction amount, whichever is higher; the business income is the business income of the invested enterprise, and the net assets are the net assets of the invested enterprise or the transaction amount, whichever is higher; if the sales of the assets causes the listed company to lose the control right of the invested enterprise, the total assets, business income and net assets are respectively the total assets, business income and net assets of the invested enterprise.（二）购买的资产为非股权资产的，其资产总额以该资产的账面值和成交金额二者中的较高者为准，资产净额以相关资产与负债的账面值差额和成交金额二者中的较高者为准；（2）If the assets purchased are non-equity assets, the total amount is the book value of the assets or the transaction amount, whichever is higher, and the net value of assets is the difference between the related assets and the book value of the liabilities or the transaction amount, whichever is higher;出售的资产为非股权资产的，其资产总额、资产净额分别以该资产的账面值、相关资产与负债账面值的差额为准；if the assets sold are non-equity assets, the total assets and the net assets are respectively the book value of the assets and the difference between the related assets and the book value of the liabilities;该非股权资产不涉及负债的，不适用前条第一款第（三）项规定的资产净额标准。if the non-equity assets do not involve liabilities, the standard for net assets stipulated in Clause (3) of the previous Article does not apply.（三）上市公司同时购买、出售资产的，应当分别计算购买、出售资产的相关比例，并以二者中比例较高者为准。（3）If the listed company purchases and sells assets at the same time, relevant percentages of the assets purchase and sales shall be calculated separately, and the higher percentage of the two applies.（四）上市公司在12个月内连续对同一或者相关资产进行购买、出售的，以其累计数分别计算相应数额，但已按照本办法的规定报经中国证监会核准的资产交易行为，无须纳入累计计算的范围。（4）If the listed company purchases and sells the same or related assets consecutively within 12 months, relevant amounts shall be calculated separately based on the accumulative amounts. However, assets transaction activities that have been submitted to and approved by the CSRC in accordance with the provisions of the Measures do not need to be included in the accumulative calculation.交易标的资产属于同一交易方所有或者控制，或者属于相同或者相近的业务范围，或者中国证监会认定的其他情形下，可以认定为同一或者相关资产。If the assets for transaction are owned or controlled by the same dealing party, or are in the same or similar business scope, or fall within other circumstances recognized by the CSRC, they can be deemed as the same or related assets.第十三条本办法第二条所称通过其他方式进行资产交易，包括：Article 13 Assets transaction of other forms stated in Article 2 of the Measures include:（一）与他人新设企业、对已设立的企业增资或者减资；(1) Establishing new enterprises in cooperation with other people, increasing or decreasing investment in enterprises that have been set up;（二）受托经营、租赁其他企业资产或者将经营性资产委托他人经营、租赁；(2) Being entrusted to manage or lease the assets of other enterprises or entrusting the operational assets with other people for management or lease;（三）接受附义务的资产赠与或者对外捐赠资产；(3) Accepting assets donation with obligations or donating assets;