| Announcement of the China Securities Regulatory Commission | | 中国证券监督管理委员会公告 |
| (No. 31 [2014]) | | （〔2014〕31号） |
| In order to regulate the formulation of advance schemes and issuance reports on the non-public issuance of stocks by companies listed on ChiNext, the Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 36 - Advance Schemes and Issuance Reports on the Non-public Issuance of Stocks by Companies Listed on ChiNext, as formulated by the China Securities Regulatory Commission (“CSRC”), are hereby issued and shall come into force on the date of issuance. | | 为规范创业板上市公司非公开发行股票预案和发行情况报告书的编制行为，我会制定了《公开发行证券的公司信息披露内容与格式准则第36号--创业板上市公司非公开发行股票预案和发行情况报告书》，现予公布，自公布之日起施行。 |
| China Securities Regulatory Commission | | 中国证监会 |
| June 11, 2014 | | 2014年6月11日 |
| Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 36 | | 公开发行证券的公司信息披露内容与格式准则第36号 |
| - Advance Schemes and Issuance Reports on the Non-public Issuance of Stocks by Companies Listed on ChiNext | | --创业板上市公司非公开发行股票预案和发行情况报告书 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 In order to regulate the information disclosure for the non-public issuance of stocks by companies listed on ChiNext (hereinafter referred to as “listed companies or issuers), and protect the lawful rights and interests of investors, these Measures are hereby formulated, in accordance with the Interim Measures on the Administration of Securities Offerings by Companies Listed on ChiNext (Order No. 100, CSRC). | | 第一条 为规范创业板上市公司（以下简称上市公司或发行人）非公开发行股票的信息披露行为，保护投资者合法权益，根据《创业板上市公司证券发行管理暂行办法》（证监会令第100号），制定本准则。 |
| Article 2 Listed companies which make non-public offering of shares shall, in accordance with the requirements of Chapter II of these Measures, formulate advance schemes on the non-public issuance of stocks as annexes to the resolutions of the board of directors. Advance schemes on the non-public issuance of stocks shall be disclosed on websites designated by the CSRC and relevant reminders shall be published concurrently with the resolutions of the board of directors. | | 第二条 上市公司非公开发行股票，应当按照本准则第二章的要求编制非公开发行股票预案，作为董事会决议的附件。非公开发行股票预案应在中国证监会指定网站披露，相关提示性公告应与董事会决议同时刊登。 |
| Article 3 After the end of the non-public issuance of stocks, a listed company shall, in accordance with the requirements of Chapter III of these Measures, prepare a report of issuance, disclose the report on the website designated by the CSRC, and concurrently publish relevant reminders on newspapers designated by the CSRC. | | 第三条 上市公司非公开发行股票结束后，应当按照本准则第三章的要求编制发行情况报告书，并在中国证监会指定网站披露，同时在中国证监会指定报刊上刊登相关提示性公告。 |
| Article 4 The applicant may disclose with an index any information which has been disclosed in its periodical report, ad hoc announcement or other information disclosure documents if the facts remain unchanged, but must provide the web links for access to such information, provided that the integrity of the information disclosed is not affected and convenient reading is ensured. | | 第四条 在不影响信息披露的完整并保证阅读方便的前提下，对于曾在定期报告、临时公告或者其他信息披露文件中披露过的信息，如事实未发生变化，发行人可以采用索引的方法进行披露，并须提供查询网址。 |
| Where some specific requirements of these Standards are inapplicable to the issuer, the issuer may make appropriate adjustments according to the actual circumstances, but shall provide an explanation of such adjustments in the advance scheme. | | 本准则某些具体要求对发行人确不适用的，发行人可以根据实际情况调整，并在发行预案中作出说明。 |
| If the issuance involves any material asset restructuring, the information disclosure of the advance scheme shall also comply with the provisions of the CSRC on material asset restructuring. | | 本次发行涉及重大资产重组的，发行预案的信息披露内容还应当符合中国证监会有关重大资产重组的规定。 |
| Chapter II Advance Schemes on the Non-public Issuance of Stocks | | 第二章 非公开发行股票预案 |
| Article 5 An advance scheme on the non-public issuance of stocks shall include the following contents: | | 第五条 非公开发行股票预案应当包括以下内容： |
| (1) Summary of the advance scheme on the non-public issuance of stocks; | | （一）本次非公开发行股票方案概要； |
| (2) Analysis of the board of directors on the feasibility of the use of funds raised through the current issuance; | | （二）董事会关于本次募集资金使用的可行性分析； |
| (3) Discussion and analysis of the board of directors on the impact of the current issuance on the company; and | | （三）董事会关于本次发行对公司影响的讨论与分析； |
| (4) Other issues necessary to be disclosed. | | （四）其他有必要披露的事项。 |
| Article 6 If the stocks are issued to a listed company's controlling shareholder, actual controller or an affiliated party under its control, or domestic and foreign strategic investors, or the purchase of the stocks of the current issuance by the investors to which the stocks are issued leads to change in the de facto control of this company, the following contents, in addition to the contents as set forth in Article 5 of these Standards, shall be disclosed in the advance schemes on the non-public issuance of stocks: | | 第六条 发行对象为上市公司控股股东、实际控制人及其控制的关联人、境内外战略投资者，或者发行对象认购本次发行的股份将导致公司实际控制权发生变化的，非公开发行股票预案除应当包括本准则第五条规定的内容外，还应当披露以下内容： |
| (1) A profile of the investors to which the stocks are issued; and | | （一）发行对象的基本情况； |
| (2) A summary of the conditional agreements of subscription. | | （二）附条件生效的股份认购合同的内容摘要。 |
| Article 7 If the funds raised through the current issuance are used in the acquisition of assets, the following contents, besides the contents as set forth in Article 5 and Article 6 of these Standards, shall be disclosed in the advance schemes on the non-public issuance of stocks: | | 第七条 本次募集资金用于收购资产的，非公开发行股票预案除应当包括本准则第五条、第六条规定的内容外，还应当披露以下内容： |
| (1) A profile of target assets; | | （一）目标资产的基本情况； |
| (2) A summary of the conditional contracts of asset transfer; and | | （二）附条件生效的资产转让合同的内容摘要； |
| (3) Discussions and analyses of the board of directors on the rationality of assets pricing. | | （三）董事会关于资产定价合理性的讨论与分析。 |
| Article 8 If the assets intended to be acquired by a listed company have not been audited or evaluated before the first meeting of the board of directors, and relevant earnings forecast data have not been audited by a certified public accountant, the main historical financial data of the underlying assets shall be disclosed in the announcement on the resolution of the first meeting of the board of directors, the said data shall be indicated as “unaudited” and a special reminder shall be made to the effect that “the audited historical financial data of the underlying assets, the assets evaluation results, and the audited earnings forecast data will be disclosed in the supplementary announcement of the advance scheme on the issuance.” | | 第八条 上市公司拟收购的资产在首次董事会前尚未进行审计、评估，以及相关盈利预测数据尚未经注册会计师审核的，在首次董事会决议公告中应披露相关资产的主要历史财务数据，注明未经审计，并作出关于“目标资产经审计的历史财务数据、资产评估结果以及经审核的盈利预测数据将在发行预案补充公告中予以披露”的特别提示。 |
| A listed company shall convene a meeting of the board of directors again upon completion of the audit, evaluation, or earnings forecast verification so as to adopt a supplementary resolution on the relevant issues and prepare a supplementary announcement on the advance scheme on the non-public issuance of stocks. | | 上市公司应当在审计、评估或者盈利预测审核完成后再次召开董事会，对相关事项作出补充决议，并编制非公开发行股票预案的补充公告。 |
| Article 9 The summary of the scheme on the current non-public issuance of stocks shall, in light of the circumstances, make a clear description of the following: | | 第九条 本次非公开发行股票方案概要应当根据情况说明以下内容： |
| (1) The background and purpose of the current non-public issuance of stocks; | | （一）本次非公开发行的背景和目的； |
| (2) The investors to which the stocks are issued and their relationship with the company; | | （二）发行对象及其与公司的关系； |
| (3) The prices and pricing principles of the stocks issued, the number of shares to be issued, and the lock-up period; | | （三）发行股份的价格及定价原则、发行数量、限售期； |
| (4) The use of the funds raised through the issuance; | | （四）募集资金投向； |
| (5) Whether an affiliated transaction is constituted in the current issuance; | | （五）本次发行是否构成关联交易； |
| (6) Where the current issuance leads to changes in the control over the company; and | | （六）本次发行是否导致公司控制权发生变化； |
| (7) The obtained approval of relevant authorities and the procedures to be submitted for approval for the scheme on the current issuance. | | （七）本次发行方案已经取得有关主管部门批准的情况以及尚需呈报批准的程序。 |
| Article 10 The analysis of the board of directors on the feasibility of the use of funds raised through the current issuance shall include the following: | | 第十条 董事会关于本次募集资金使用的可行性分析应当包括以下内容： |
| (1) A brief description of the plan on the use of funds raised from the current issuance, the basic information on the investment projects, project development prospects, and the impact of the current issuance on the company's operation management, financial status, etc.; | | （一）简要说明本次募集资金的使用计划、投资项目基本情况、项目发展前景，以及本次发行对公司经营管理、财务状况等的影响； |
| (2) The specific amount of the supplementary working capital or bank loans repaid, and detailed analysis on its necessity and its impact on the company's financial condition, if the funds raised are used to supplement working capital or repay bank loans; | | （二）募集资金用于补充流动资金或者偿还银行贷款的，应当说明补充流动资金或者偿还银行贷款的具体数额，并详细分析其必要性和对公司财务状况的影响； |
| (3) The information on relevant assets, if the funds raised are used to acquire the assets of someone else; and | | （三）募集资金用于收购他人资产的，应当披露相关资产的信息； |
| (4) A description of the approval of relevant authorities that has been obtained and the procedures to be submitted for approval, if the projects funded by the funds raised from the current issuance involve project approval, land, environmental protection, and other relevant issues submitted to a higher authority for approval. | | （四）本次募集资金投资项目涉及立项、土地、环保等有关报批事项的，应当说明已经取得有关主管部门批准的情况以及尚需呈报批准的程序。 |
| Article 11 If the investors to which the stocks are issued fall under the circumstances as set forth in Article 6 and Article 7 of these Standards, the basic information on the investors to which the stocks are issued shall make a description of the following: | | 第十一条 发行对象属于本准则第六条、第七条规定的情况的，发行对象的基本情况说明应当包括： |
| (1) If an investor to which the stocks are issued is a legal person, its name, registration place, legal representative, structure chart on their equity control relationship between its controlling shareholder and actual controller, main businesses, development status of its main businesses and operation results in the most recent three years, and the financial accounting statements of the most recent year which indicate whether they are audited shall be disclosed; | | （一）发行对象是法人的，应披露发行对象名称、注册地、法定代表人，与其控股股东、实际控制人之间的股权控制关系结构图，主营业务情况，最近三年主要业务的发展状况和经营成果，并披露其最近一年简要财务会计报表，注明是否已经审计； |
| (2) If an investor to which the stocks are issued is a natural person, his or her name, residence, occupation and duties in the most recent five years, the beginning and ending dates of each job position and the corresponding employer, and whether he or she has property relationship with the employer, the core enterprises and core businesses controlled by the employer, and the main business of his or her affiliated enterprises shall be disclosed; | | （二）发行对象是自然人的，应披露姓名、住所，最近五年内的职业、职务，应注明每份职业的起止日期以及所任职单位、是否与所任职单位存在产权关系，以及其所控制的核心企业和核心业务、关联企业的主营业务情况； |
| (3) The name of the punishment authority or acceptance authority, type of the penalty, result of the lawsuit or arbitration, and the date, reason and execution of the court decision or arbitration award shall be disclosed, if an investor to which the stocks are issued and its directors, supervisors and senior executives (or principal persons in charge) have received any administrative penalty (except that it is evidently irrelevant to the securities market), criminal punishment or are involved in any major civil lawsuit or arbitration relating to economic disputes in the most recent five years; | | （三）发行对象及其董事、监事、高级管理人员（或者主要负责人）最近五年受过行政处罚（与证券市场明显无关的除外）、刑事处罚或者涉及与经济纠纷有关的重大民事诉讼或者仲裁的，应当披露处罚机关或者受理机构的名称、处罚种类、诉讼或者仲裁结果以及日期、原因和执行情况； |
| (4) Upon completion of the current issuance, whether there is any horizontal competition or potential horizontal competition, or affiliated transactions between the business of the investor to which the stocks are issued, its controlling shareholder or actual controller and the business of the listed company; if there is, whether corresponding arrangements to avoid horizontal competition between the investor to which the stocks are issued, or its affiliated parties and the listed company and maintain the independence of the listed company have been made; and | | （四）本次发行完成后，发行对象及其控股股东、实际控制人所从事的业务与上市公司的业务是否存在同业竞争或者潜在的同业竞争，是否存在关联交易；如存在，是否已做出相应的安排确保发行对象及其关联方与上市公司之间避免同业竞争以及保持上市公司的独立性； |
| (5) The major transactions between an investor to which the stocks are issued, its controlling shareholders and actual controllers, and the listed company within 24 months before the advance scheme is disclosed. | | （五）本次非公开发行股票预案披露前二十四个月内发行对象及其控股股东、实际控制人与上市公司之间的重大交易情况。 |
| Article 12 If the asset to be acquired through the current issuance is non-equity asset, the following basic information about the underlying asset shall be specified: | | 第十二条 通过本次发行拟进入的资产为非股权资产的，应当重点说明相关资产的下列基本情况： |
| (1) The name and class of the underlying assets, and the basic information on the owners and managers. | | （一）相关的资产名称、类别以及所有者和经营管理者的基本情况； |
| (2) Whether the ownership of the asset is clear, whether there is any restriction over the asset, whether there is any dispute over the ownership of the asset, and whether the transfer of ownership of the assets is otherwise impeded. | | （二）资产权属是否清晰、是否存在权利受限、权属争议或者妨碍权属转移的其他情况； |
| (3) Independent operation and accounting of underlying asset. The main business development and the summary of the audited financial information for the last year and the last period shall be disclosed. The analysis should cover its financial condition, operation results, cash flows and their development trends. | | （三）相关资产独立运营和核算的情况。披露最近一年一期主营业务发展情况和经审计的财务信息摘要。分析其财务状况、经营成果、现金流量状况及其发展趋势； |
| (4) The transaction price of the asset and the basis for the determination thereof. The audited book value of the underlying asset shall be disclosed. If the transaction price is determined based on the asset evaluation result, the asset evaluation method and result shall be disclosed. And if the assets were evaluated or were the subject matter of a transaction in the most recent three years, the evaluated value, transaction price, and other party to the transaction shall also be specified. | | （四）资产的交易价格及定价依据。披露相关资产经审计的账面值；交易价格以资产评估结果作为依据的，应当披露资产评估方法和资产评估结果；相关资产在最近三年曾进行资产评估或者交易的，还应当说明评估价值和交易价格、交易对方。 |
| Article 13 If the asset to be acquired is equity, the following basic information on the relevant equity shall be specified: | | 第十三条 拟进入的资产为股权的，还应当重点说明相关股权的下列基本情况： |
(1) The name, nature, place of registration, principal office, legal representative, and registered capital of the company that holds the equity, and the equity structure and control relations, including the major shareholders of the company and their shareholding proportions, the main contents in the shareholders' capital contribution agreement and the bylaws of the company that may affect the transaction, and the plan for arranging the former senior executives.
．．．．．． | | （一）股权所在公司的名称、企业性质、注册地、主要办公地点、法定代表人、注册资本；股权及控制关系，包括公司的主要股东及其持股比例、股东出资协议及公司章程中可能对本次交易产生影响的主要内容、原高管人员的安排；
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