| Announcement of the China Securities Regulatory Commission | | 中国证券监督管理委员会公告 |
| (No. 14 [2017]) | | （〔2017〕14号） |
| The Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 26—Significant Asset Restructurings of Listed Companies (2017 Revision) is hereby issued, and shall come into force on the date of issuance. | | 现公布《公开发行证券的公司信息披露内容与格式准则第26号--上市公司重大资产重组（2017年修订）》，自公布之日起施行。 |
| China Securities Regulatory Commission | | 中国证监会 |
| September 21, 2017 | | 2017年9月21日 |
| Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 26—Significant Asset Restructurings of Listed Companies (2017 Revision) | | 公开发行证券的公司信息披露内容与格式准则第26号--上市公司重大资产重组（2017年修订） |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 For purposes of regulating the disclosure of information on significant asset restructurings of listed companies, this Standard is developed in accordance with the provisions of the Securities Law, the Measures for the Administration of the Significant Asset Restructurings of Listed Companies (Order No. 127, CSRC, hereinafter referred to as the “Restructuring Measures”), and other relevant laws, administrative regulations and departmental rules. | | 第一条 为规范上市公司重大资产重组的信息披露行为，根据《证券法》、《上市公司重大资产重组管理办法》（证监会令第127号，以下简称《重组办法》）及其他相关法律、行政法规及部门规章的规定，制定本准则。 |
| Article 2 A listed company which conducts an asset transaction prescribed in the Restructuring Measures (hereinafter referred to as “significant asset restructuring”) shall, in accordance with this Standard, prepare a significant asset restructuring report (hereinafter referred to as a “restructuring report”) and other information disclosure documents, and disclose them in accordance with the Restructuring Measures and other relevant provisions. | | 第二条 上市公司进行《重组办法》规定的资产交易行为（以下简称重大资产重组），应当按照本准则编制重大资产重组报告书（以下简称重组报告书）等信息披露文件，并按《重组办法》等相关规定予以披露。 |
| A listed company that conducts an asset transaction on which an application for administrative licensing shall be filed with the China Securities Regulatory Commission (hereinafter referred to as the “CSRC”) shall also produce and submit application documents according to the requirements of this Standard. If the listed company fails to produce and submit application documents according to the requirements of this Standard, the CSRC may refuse to accept the application or require it to produce and submit the documents anew. | | 上市公司进行需向中国证券监督管理委员会（以下简称中国证监会）申请行政许可的资产交易行为，还应当按照本准则的要求制作和报送申请文件。上市公司未按照本准则的要求制作、报送申请文件的，中国证监会可不予受理或者要求其重新制作、报送。 |
| Article 3 The provisions of this Standard are the minimum requirements for the disclosure of information on significant asset restructurings or application documents of listed companies. All information that has a significant impact on the trading price of stocks of listed companies and their derivatives or the investment decisions of investors shall be disclosed or provided, no matter whether they are clearly prescribed in this Standard or not. | | 第三条 本准则的规定是对上市公司重大资产重组信息披露或申请文件的最低要求。不论本准则是否有明确规定，凡对上市公司股票及其衍生品交易价格可能产生较大影响或对投资者做出投资决策有重大影响的信息，均应披露或提供。 |
| Where any specific requirement of this Standard is indeed inapplicable to the significant asset restructuring, the listed company may, according to its actual circumstances, make appropriate adjustments without affecting the integrity of information, provided that an explanation is made when the information is disclosed or the application is filed. | | 本准则某些具体要求对当次重大资产重组确实不适用的，上市公司可根据实际情况，在不影响内容完整性的前提下予以适当调整，但应当在披露或申请时作出说明。 |
| The CSRC and the stock exchange may, according to the actual requirements for supervision, require the listed company to supplement other relevant information or provide other relevant documents. | | 中国证监会、证券交易所可以根据监管实际需要，要求上市公司补充披露其他有关信息或提供其他有关文件。 |
| Article 4 Where it is indeed unsuitable to disclose or provide certain information or documents prescribed by this Standard due to such special reasons as involvement in any state secret or trade secret (such as the specific content of confidential materials and commercial contracts on core technologies), a listed company may be exempted from disclosure or provision, provided that the reasons for failure to disclose or provide the information or documents according to the requirements of this Standard are explained in details in relevant chapters and sections. The listed company shall disclose or provide the information or documents if the disclosure or provision is deemed necessary by the CSRC. | | 第四条 由于涉及国家机密、商业秘密（如核心技术的保密资料、商业合同的具体内容等）等特殊原因，本准则规定的某些信息或文件确实不便披露或提供的，上市公司可以不予披露或提供，但应当在相关章节中详细说明未按本准则要求进行披露或提供的原因。中国证监会认为需要披露或提供的，上市公司应当披露或提供。 |
| Article 5 All parties to significant asset restructurings shall disclose or provide information in a timely and impartial manner, and all information disclosed or provided shall be true, accurate and complete, the facts described shall have sufficient, objective and impartial basis, and the data cited shall indicate the sources of materials, and shall not contain any false records, misleading statements or material omissions. | | 第五条 重大资产重组有关各方应当及时、公平地披露或提供信息，披露或提供的所有信息应当真实、准确、完整，所描述的事实应当有充分、客观、公正的依据，所引用的数据应当注明资料来源，不得有虚假记载、误导性陈述或者重大遗漏。 |
| All directors, supervisors and senior executives of a listed company and relevant securities service institutions and their employees shall, as required, make statements on the relevant documents disclosed or provided by them to undertake the veracity, accuracy and integrity of the documents. | | 上市公司全体董事、监事、高级管理人员及相关证券服务机构及其人员应当按要求在所披露或提供的有关文件上发表声明，确保披露或提供文件的真实性、准确性和完整性。 |
| The opposite party shall, as required, make statements on the relevant disclosure or application documents to undertake the veracity, accuracy and integrity of the information provided for this restructuring. | | 交易对方应当按要求在所披露或申请的有关文件上发表声明，确保为本次重组所提供的信息的真实性、准确性和完整性。 |
| Article 6 The documents on the disclosure of information on significant asset restructurings shall be convenient for reading by investors, be logical and concise in addition to being sufficient, and be readable and understandable. | | 第六条 重大资产重组信息披露文件应当便于投资者阅读，在充分披露的基础上做到逻辑清晰、简明扼要，具有可读性和可理解性。 |
| The documents on the disclosure of information on significant asset restructurings and application documents (if involved) shall be taken as reference documents for investors' consultation. | | 重大资产重组信息披露文件和申请文件（如涉及）应当作为备查文件，供投资者查阅。 |
| Chapter II Restructuring Proposal | | 第二章 重组预案 |
| Article 7 The restructuring proposal prepared by a listed company shall at least cover the following: | | 第七条 上市公司编制的重组预案应当至少包括以下内容： |
| (1) A reminder of major matters and major risks. | | （一）重大事项提示、重大风险提示。 |
| (2) The background and objective of this transaction. | | （二）本次交易的背景和目的。 |
| (3) Brief information on the proposal on this transaction. Whether this transaction constitutes the circumstance prescribed in Article 13 of the Restructuring Measures (hereinafter referred to as “restructuring and listing”) and the basis for determination thereof shall be disclosed in the introduction of the proposal. | | （三）本次交易的方案概况。方案介绍中应当披露本次交易是否构成《重组办法》第十三条规定的交易情形（以下简称重组上市）及其判断依据。 |
| (4) Basic information on the listed company, including the information on the formation and used name of the company, change in the control right in the last 60 months, development of the main business and major financial indicators (including total assets, net assets, business income, total profits, net profits, net cash flow arising from business operations, liability-asset ratio, rate of margin, and earnings per share, among others, here and below) in the last three years, and the information on the controlling shareholder or actual controller. | | （四）上市公司基本情况，包括公司设立情况及曾用名称，最近六十个月的控制权变动情况，最近三年的主营业务发展情况和主要财务指标（包括总资产、净资产、营业收入、利润总额、净利润、经营活动产生的现金流量净额、资产负债率、毛利率、每股收益等，下同），以及控股股东、实际控制人概况。 |
| (5) Basic information on the opposite party. If the opposite party is a legal person, its name, place of registration, legal representative, and the chart of the property right and control relations with its controlling shareholder or actual controller, the development of its main business in the last three years and major financial indicators in the last two years, and its subsidiaries listed by sectors shall be disclosed. If the opposite party is a natural person, the relevant information shall be disclosed in accordance with the relevant requirements of item (2), Article 15 of this Standard. If the opposite party is any other entity, its name and nature and relevant contractual agreement shall be disclosed. If the opposite party is a partnership enterprise, such information as the partnership enterprise and relevant property right and control relations, major partners and other affiliates and subsidiaries shall also be disclosed by reference to the relevant requirements set forth in item (1) of Article 15. | | （五）交易对方基本情况。交易对方为法人的，应当披露其名称、注册地、法定代表人，与其控股股东、实际控制人之间的产权控制关系结构图，最近三年主要业务发展状况和最近两年主要财务指标，按产业类别划分的下属企业名目等；交易对方为自然人的，应当按照本准则第十五条第（二）项的相关要求披露；交易对方为其他主体的，应当披露其名称、性质及相关协议安排，如为合伙企业，还应当比照第十五条第（一）项相关要求，披露合伙企业及其相关的产权及控制关系、主要合伙人及其他关联人、下属企业名目等情况。 |
| (6) The basic information on the subject matter of transaction, including the major financial indicators, main business, appraisal or valuation information and initial price, among others, during the reporting period (the reporting period as mentioned in this Standard means the last two years and the last period, and in the case of restructuring and listing, the reporting period means the last three years and the last period). If the relevant securities service institution has not completed the audit, appraisal or valuation or profit forecast examination (if involved), all directors of the listed company shall make a statement to guarantee the veracity and rationality of relevant data, and make a special reminder that “the audited financial data, appraisal or valuation results of the relevant assets and the examined profit forecast data (if involved) will be disclosed in the significant asset restructuring report.” | | （六）交易标的基本情况，包括报告期（本准则所述报告期指最近两年及一期，如属于重组上市的情形，报告期指最近三年及一期）主要财务指标、主营业务、评估或估值的情况及拟定价等；相关证券服务机构未完成审计、评估或估值、盈利预测审核（如涉及）的，上市公司全体董事应当声明保证相关数据的真实性和合理性，并作出“相关资产经审计的财务数据、评估或估值结果、以及经审核的盈利预测数据（如涉及）将在重大资产重组报告书中予以披露”的特别提示。 |
| Where the listed company will become a shareholding company after the transaction, whether the equity of the enterprise as the main subject matter of transaction is the control right shall be disclosed. If the subject matter of transaction is the equity of a limited liability company, whether it is approved by other shareholders of the company or comply with the transfer preconditions prescribed in the company's bylaws shall be disclosed. | | 上市公司在交易完成后将成为持股型公司的，应当披露作为主要交易标的的企业股权是否为控股权；交易标的为有限责任公司股权的，应当披露是否已取得该公司其他股东的同意或者符合公司章程规定的转让前置条件。 |
| Where the subject matter of transaction is the right to resources such as the land use right and the mining right, whether the corresponding ownership certificate has been obtained, whether the corresponding development or exploration conditions have been met, and the payment of expenses such as land grant premium and mining right fee shall be disclosed. | | 交易标的涉及土地使用权、矿业权等资源类权利的，应当披露是否已取得相应的权属证书、是否已具备相应的开发或开采条件、以及土地出让金、矿业权价款等费用的缴纳情况。 |
| Where the subject matter of transaction involves any matter that shall be reported for approval such as project approval, environmental protection, industry access, land use, planning and construction, whether the corresponding licenses or official reply documents of competent authorities have been obtained shall be disclosed. | | 交易标的涉及立项、环保、行业准入、用地、规划、施工建设等有关报批事项的，应当披露是否已取得相应的许可证书或相关主管部门的批复文件。 |
| Where the subject matter of transaction fails to obtain the license or official reply documents of the competent department, and the relevant information on the history and whether there is any flaw in capital contribution or the circumstance that affects its legal existence (if involved) has not been disclosed, the listed company shall make a particular reminder that the “xx license of underlying assets or official reply documents of the competent department have not been obtained, xx matter has not been disclosed, and this restructuring has significant uncertainty.” | | 交易标的未取得许可证书或相关主管部门的批复文件，未披露历史沿革及是否存在出资瑕疵或影响其合法存续的情况等相关信息的（如涉及），上市公司应作出“标的资产××许可证书或相关主管部门的批复文件尚未取得，××事项尚未披露，本次重组存在重大不确定性”的特别提示。 |
| (7) Information on non-cash payment methods (if involved). If a listed company offers shares to purchase assets, it shall disclose the issue price and the pricing basis, the issue price adjustment plan specified in the resolution of the board of directors on the purchase of assets by offering shares, and other relevant information. If a listed company purchases assets by offering preferred shares, offering corporate bonds or warrants with the option to be converted into shares to specific objects or other non-cash payment methods, the relevant information shall be disclosed by reference to the aforesaid requirements. | | （七）非现金支付方式情况（如涉及）。上市公司发行股份购买资产的，应当披露发行股份的定价及依据、本次发行股份购买资产的董事会决议明确的发行价格调整方案等相关信息。上市公司通过发行优先股、向特定对象发行可转换为股票的公司债券、定向权证等非现金支付方式购买资产的，应当比照前述要求披露相关信息。 |
| Where the transaction plan involves merger, the stock-for-stock merger price and methods for the determination thereof, and the stock-for-stock merger price adjustment plan specified in the resolution of the board of directors on this merger, arrangements to protect the rights of dissenting shareholders, the arrangements to protect the rights of creditors and other relevant information shall be disclosed. | | 交易方案涉及吸收合并的，应当披露换股价格及确定方法、本次吸收合并的董事会决议明确的换股价格调整方案、异议股东权利保护安排、债权人权利保护安排等相关信息。 |
| Where the transaction plan involves the raising of supporting funds, the expected amount of supporting funds to be raised and its proportion to the total transaction price, the offering of shares, uses, necessity and other relevant information shall be briefly disclosed. | | 交易方案涉及募集配套资金的，应当披露募集配套资金的预计金额及占交易总金额的比例、股份发行情况、用途及必要性等相关信息。 |
| (8) Impact of this transaction on the listed company, including but not limited to the expected change of main business, profitability, affiliated transactions, horizontal competition and equity structure. | | （八）本次交易对上市公司的影响，包括但不限于主营业务、盈利能力、关联交易、同业竞争和股权结构的预计变化情况。 |
| (9) Where the transaction involves any matter that needs to be reported for approval, a detailed explanation on the progress of the approval procedure at the competent authority and the approval procedures to be undergone shall be made, and a special reminder shall be made on the risk of failure to obtain approval. | | （九）本次交易行为涉及有关报批事项的，应当详细说明已向有关主管部门报批的进展情况和尚需呈报批准的程序，并对可能无法获得批准的风险作出特别提示。 |
| (10) Where this transaction involves any other major uncertainty, a sufficient explanation and special reminder on the relevant risks shall be made. | | （十）本次交易存在其他重大不确定性因素的，应当对相关风险作出充分说明和特别提示。 |
| (11) The principle opinions of the controlling shareholder of the listed company and the persons acting in concert on this restructuring, and the share reduction plan of the controlling shareholder and the persons acting in concert, directors, supervisors and senior executives from the date of resumption of trading for this restructuring to the date of completion. If the listed company discloses that it has no controlling shareholder, it shall disclose the opinions and share reduction plan of the largest shareholder and shareholders holding 5% or more shares by reference to the aforesaid requirements. | | （十一）上市公司的控股股东及其一致行动人对本次重组的原则性意见，及控股股东及其一致行动人、董事、监事、高级管理人员自本次重组复牌之日起至实施完毕期间的股份减持计划。上市公司披露为无控股股东的，应当比照前述要求，披露第一大股东及持股5%以上股东的意见及减持计划。 |
| (12) Arrangements to protect investors' lawful rights and interests. | | （十二）保护投资者合法权益的相关安排。 |
| (13) Self-inspection of trading in the stocks of listed companies of relevant subjects involved in this transaction. | | （十三）本次交易涉及的相关主体买卖上市公司股票的自查情况。 |
| (14) Opinions of the relevant securities service institution on the examination of the content disclosed in the restructuring proposal. | | （十四）相关证券服务机构对重组预案已披露内容发表的核查意见。 |
| Chapter III Restructuring Report | | 第三章 重组报告书 |
| Section 1 Cover, Table of Contents and Definitions | | 第一节 封面、目录、释义 |
| Article 8 A listed company shall specify the title of a restructuring report on the cover of full text of the restructuring report. The title of the restructuring report shall indicate the specific trading form, including but not limited to: Major Asset Purchase Report of ×× Joint Stock Company, Major Asset Sale Report of ×× Joint Stock Company, Major Asset Replacement Report of ×× Joint Stock Company, Report of ×× Joint Stock Company on the Purchase of Assets by Offering Shares or Report of ×× Joint Stock Company on the Merger of ×× Company. | | 第八条 上市公司应当在重组报告书全文文本封面列明重组报告书的标题。重组报告书标题应明确具体交易形式，包括但不限于：××股份有限公司重大资产购买报告书、××股份有限公司重大资产出售报告书、××股份有限公司重大资产置换报告书、××股份有限公司发行股份购买资产报告书或××股份有限公司吸收合并××公司报告书。 |
| Where the asset restructuring adopts a combination of two or more trading forms, such content as “Report of ×× Joint Stock Company on Major Asset Replacement and Purchase of Assets by Offering Shares” shall be indicated in the title. If supporting funds are raised at the same time when shares are offered to purchase assets, “and raising of supporting funds” shall be indicated in the title, for instance, “Report of ×× Joint Stock Company on the Purchase of Assets by Offering Shares and Raising of Supporting Funds.” If the asset restructuring constitutes an affiliated transaction, the words “i.e. affiliated transactions” shall also be indicated in the title, for instance, “Report of ×× Joint Stock Company on the Purchase of Major Assets i.e. Affiliated Transactions.” | | 资产重组采取两种以上交易形式组合的，应当在标题中列明，如“××股份有限公司重大资产置换及发行股份购买资产报告书”；发行股份购买资产同时募集配套资金的，应当在标题中标明“并募集配套资金”，如“××股份有限公司发行股份购买资产并募集配套资金报告书”；资产重组构成关联交易的，还应当在标题中标明“暨关联交易”的字样，如“××股份有限公司重大资产购买暨关联交易报告书”。 |
| In addition, the cover shall indicate: | | 同时，封面中应当载明以下内容： |
| (1) the name of the listed company, the place of listing, ticker symbol, and the stock code; | | （1）上市公司的名称、股票上市地点、股票简称、股票代码； |
| (2) the title or name of the opposite party; | | （2）交易对方的名称或姓名； |
| (3) the name of the independent financial consultant; and | | （3）独立财务顾问名称； |
| (4) the date when the restructuring report is signed. | | （4）重组报告书签署日期。 |
| Article 9 The table of contents of the restructuring report shall indicate the title and the corresponding page number of each chapter and section. The compilation of content shall comply with the prevailing custom of Chinese language. | | 第九条 重组报告书的目录应当标明各章、节的标题及相应的页码，内容编排应当符合通行的中文惯例。 |
| Article 10 A listed company shall provide definitions to the terms, which may be difficult to be understood by investors or have special meanings in the restructuring report. The definitions shall be printed on the next page of the table of contents. | | 第十条 上市公司应当在重组报告书中对可能造成投资者理解障碍及有特定含义的术语作出释义，释义应当在目录次页排印。 |
| Section 2 Reminder of Major Matters | | 第二节 重大事项提示 |
| Article 11 A listed company shall, under the principles of importance and relevance, give a reminder of major matters relating to this restructuring in a simple and concise manner on the title page of the restructuring report, including but not limited to: | | 第十一条 上市公司应当在重组报告书扉页中，遵循重要性和相关性原则，以简明扼要的方式，就与本次重组有关的重大事项，进行“重大事项提示”。包括但不限于： |
| (1) A brief introduction to this restructuring plan. | | （一）本次重组方案简要介绍。 |
| (2) Relevant indicators calculated according to the Restructuring Measures, whether this restructuring constitutes an affiliated transaction (if an affiliated transaction is constituted, the reason for constituting the affiliated transaction and the arrangements for the directors and shareholders involved to withdraw from voting shall be disclosed), whether it constitutes restructuring and listing and the basis for judgment. | | （二）按《重组办法》规定计算的相关指标、本次重组是否构成关联交易（如构成关联交易，应披露构成关联交易的原因、涉及董事和股东的回避表决安排）、是否构成重组上市及判断依据。 |
| (3) Where this transaction does not constitute restructuring and listing, but after the transaction, the shareholding of shareholders holding 5% or more shares of the listed company or actual controller or the control of the company and the business structure of the listed company will have relatively large change, whether the listed company has any relevant arrangement, commitment or agreement, among others, to maintain or change the control right or adjust the main business in the following 60 months shall be disclosed, and if it exists, the major content shall be disclosed in details. | | （三）如披露本次交易不构成重组上市，但交易完成后，持有上市公司5%以上股份的股东或者实际控制人持股情况或者控制公司的情况以及上市公司的业务构成都将发生较大变化，应当披露未来六十个月上市公司是否存在维持或变更控制权、调整主营业务的相关安排、承诺、协议等，如存在，应当详细披露主要内容。 |
| (4) A brief introduction to the mode of payment of this restructuring and arrangements on the raising of supporting funds (if involved). | | （四）本次重组支付方式、募集配套资金安排简要介绍（如涉及）。 |
| (5) A brief introduction to the appraisal or valuation of the subject matter of transaction. | | （五）交易标的评估或估值情况简要介绍。 |
| (6) A brief introduction to the impact of this restructuring on the listed company, and the impact of this restructuring on the equity structure of the listed company and major financial indicators of the listed company shall be disclosed in a tabular form. | | （六）本次重组对上市公司影响的简要介绍，列表披露本次重组对上市公司股权结构的影响及对上市公司主要财务指标的影响。 |
| (7) Performed and non-performed decision-making and approval procedures of this restructuring, and the relevant approval that needs to be obtained before the implementation of the restructuring plan. If parallel approval is involved, it shall be specified that the restructuring plan shall not be implemented before approval is obtained. | | （七）本次重组已履行的和尚未履行的决策程序及报批程序，本次重组方案实施前尚需取得的有关批准。涉及并联审批的，应当明确取得批准前不得实施本次重组方案。 |
| (8) Important commitment made by the party to this restructuring shall be disclosed in a tabular form. | | （八）列表披露本次重组相关方作出的重要承诺。 |
| (9) The principle opinions of the controlling shareholder of the listed company and the persons acting in concert on this restructuring, and the share reduction plan of the controlling shareholder and the persons acting in concert, directors, supervisors and senior executives from the date of resumption of trading for this restructuring to the date of completion. If the listed company discloses that there is no controlling shareholder, the opinions and share reduction plan of the largest shareholder and shareholders holding 5% or more shares shall be disclosed by reference to the aforesaid requirements. | | （九）上市公司的控股股东及其一致行动人对本次重组的原则性意见，及控股股东及其一致行动人、董事、监事、高级管理人员自本次重组复牌之日起至实施完毕期间的股份减持计划。上市公司披露为无控股股东的，应当比照前述要求，披露第一大股东及持股5%以上股东的意见及减持计划。 |
| (10) Arrangements of this restructuring to protect the rights and interests of minority investors, including but not limited to the arrangements for voting at the shareholders' meeting, online voting arrangements, and the arrangements to mitigate the dilution effect if the merger, acquisition and restructuring will dilute the earnings per share for the current period, among others. | | （十）本次重组对中小投资者权益保护的安排，包括但不限于股东大会表决情况、网络投票安排、并购重组摊薄当期每股收益的填补回报安排等。 |
| (11) Other matters to which investors shall pay particular attention. | | （十一）其他需要提醒投资者重点关注的事项。 |
| Section 3 Reminder of Major Risks | | 第三节 重大风险提示 |
| Article 12 On the title page of the restructuring report, a listed company shall, in light of the actual circumstances of this restructuring, under the principles of importance and relevance and on the basis of Section 13 “Risk Factors,” select several risk factors that may directly or indirectly have serious adverse effects on this restructuring and the production, operation, financial status and sustainable profitability, among others, of the listed company after the restructuring, and give a reminder of major risks. | | 第十二条 上市公司应当在重组报告书扉页中针对本次重组的实际情况，遵循重要性和相关性原则，在第十三节“风险因素”基础上，选择若干可能直接或间接对本次重组及重组后上市公司生产经营状况、财务状况和持续盈利能力等产生严重不利影响的风险因素，进行“重大风险提示”。 |
| Section 4 Overview of Transactions | | 第四节 本次交易概况 |
| Article 13 The transactions involved in the restructuring shall be briefly introduced, including but not limited to: | | 第十三条 介绍本次重组的交易概况，包括但不限于： |
| (1) the transaction background and objective; | | （一）交易背景及目的； |
| (2) the decision-making process and approval of this transaction; | | （二）本次交易决策过程和批准情况； |
| (3) the specific plan on this transaction; and | | （三）本次交易具体方案； |
| (4) the impact of this restructuring on the listed company. | | （四）本次重组对上市公司的影响。 |
| Section 5 All Parties to Transactions | | 第五节 交易各方 |
| Article 14 Basic information on a listed company, including the formation and used name of the company, the change of control right in the last 60 months, significant asset restructurings in the last three years, the development of main business and major financial indicators and the information on the controlling shareholder or actual controller. | | 第十四条 上市公司基本情况，包括公司设立情况及曾用名称，最近六十个月的控制权变动情况，最近三年的重大资产重组情况、主营业务发展情况和主要财务指标，以及控股股东、实际控制人概况。 |
| The information shall also cover whether the listed company has been subject to case investigation by the judicial authority for its suspected involvement in any crime or by the CSRC for its suspected violation of any law or regulation, whether it has received any administrative penalty or criminal punishment in the last three years, and if it exists, the relevant information shall be disclosed and the impact on this restructuring shall be explained. If restructuring and listing are constituted, whether the listed company or its controlling shareholder or actual controller has been subject to case investigation by the judicial authority for its suspected involvement in any crime or by the CSRC for its suspected violation of any law or regulation in the last three years shall also be stated. If it exists, whether the suspected crime or violation of law or regulation has been terminated for three years or more, whether the transaction plan can eliminate the adverse consequences of the conduct, and whether the plan will affect the accountability of the relevant actor. Whether the listed company or its controlling shareholder or actual controller has been publicly reprimanded by the stock exchange in the last 12 months, and whether it or he has any other serious dishonest conduct. | | 上市公司是否因涉嫌犯罪被司法机关立案侦查或者涉嫌违法违规被中国证监会立案调查，最近三年是否受到行政处罚或者刑事处罚，如存在，应当披露相关情况，并说明对本次重组的影响。构成重组上市的，还应当说明上市公司及其最近三年内的控股股东、实际控制人是否存在因涉嫌犯罪正被司法机关立案侦查或涉嫌违法违规被中国证监会立案调查的情形，如存在，涉嫌犯罪或违法违规的行为终止是否已满三年，交易方案是否能够消除该行为可能造成的不良后果，是否影响对相关行为人追究责任。上市公司及其控股股东、实际控制人最近十二个月内是否受到证券交易所公开谴责，是否存在其他重大失信行为。 |
| Article 15 Information on an opposite party: | | 第十五条 交易对方情况： |
| (1) Where the opposite party is a legal person, its name, corporate nature, place of registration, major office, legal representative, registered capital, uniform social credit code, development history and business scope, change of registered capital and the development of main business in the last three years and major financial indicators in the last two years, and summary financial statements of the last year indicating whether they have been audited shall be disclosed. | | （一）交易对方为法人的，应当披露其名称、企业性质、注册地、主要办公地点、法定代表人、注册资本、统一社会信用代码、历史沿革、经营范围，最近三年注册资本变化情况、主要业务发展状况和最近两年主要财务指标，最近一年简要财务报表并注明是否已经审计。 |
| The property right and control relations of the opposite party shall be fully disclosed in the form of block diagram or any other effective form, including the opposite party's major shareholders or equity holders, indirect controller of shares or equities and the chart of property relations among all levels, to the extent of a natural person, state-owned asset management department or any other institution of which the shareholders have reached a certain agreement or arrangement. A brief introduction to the basic information on major shareholders and other affiliates of the opposite party shall be made in the form of a literal description. The subordinate enterprises of the opposite party shall also be listed based on the industry sector. | | 以方框图或者其他有效形式，全面披露交易对方相关的产权及控制关系，包括交易对方的主要股东或权益持有人、股权或权益的间接控制人及各层之间的产权关系结构图，直至自然人、国有资产管理部门或者股东之间达成某种协议或安排的其他机构；以文字简要介绍交易对方的主要股东及其他关联人的基本情况；列示交易对方按产业类别划分的下属企业名目。 |
| Where the opposite party has been formed for less than one full accounting year, has no specific business or is formed specially for this transaction, the materials on the actual controller or holding company of the opposite party shall be disclosed according to the aforesaid requirements. | | 交易对方成立不足一个完整会计年度、没有具体经营业务或者是专为本次交易而设立的，则应当按照上述要求披露交易对方的实际控制人或者控股公司的相关资料。 |
| (2) Where the opposite party is a natural person, his or her name (including used name), gender, nationality, identity card number, domicile, contact address, and whether he or she has the right of residence in any other country or region, his or her jobs and positions in the last three years, the beginning and ending dates and employer of each job, whether he or she has property relations with any employer, and the basic information on the enterprise controlled by him or her and affiliated enterprise shall be disclosed. | | （二）交易对方为自然人的，应当披露其姓名（包括曾用名）、性别、国籍、身份证号码、住所、通讯地址、是否取得其他国家或者地区的居留权、最近三年的职业和职务，并注明每份职业的起止日期和任职单位，是否与任职单位存在产权关系，以及其控制的企业和关联企业的基本情况。 |
| (3) Where the opposite party is any other entity, its name, nature and relevant contractual arrangements shall be disclosed, and such information as the entity's basic information and relevant property right and control relations and subordinate enterprises of the entity shall be disclosed by reference to the relevant requirements of item (1) of this article. If it is a partnership enterprise, the ultimate capital contributor shall be disclosed, and the affiliations between the partner and the ultimate capital contributor and other parties to this transaction (if any) shall be disclosed at the same time. If the partnership enterprise becomes the largest shareholder or shareholder holding 5% or more shares of the listed company after the completion of transaction, the fund source of the ultimate capital contributor, and the contractual arrangements on the distribution of profits, the assumption of loss, and the implementation of partnership affairs (including the exercise of voting right) of the partnership enterprise, the joining in partnership, withdrawal from partnership, transfer of property shares within six months before the suspension of this transaction and during the period of trading suspension, the change of identities of a limited partner and ordinary partner and arrangements on similar changes within the duration (if any) in the future shall also be disclosed. If it is a contractual privately offered fund, asset management plan of a securities company, special fund account and product of a fund subsidiary, trust plan, wealth management product, insurance fund management plan, or a company specially formed for this transaction, among others, the disclosure shall be made by reference to the aforesaid requirements for partnership enterprises. | | （三）交易对方为其他主体的，应当披露其名称、性质及相关协议安排，并比照本条第（一）项相关要求，披露该主体的基本情况及其相关产权及控制关系，以及该主体下属企业名目等情况。如为合伙企业，应当穿透披露至最终出资人，同时还应披露合伙人、最终出资人与参与本次交易的其他有关主体的关联关系（如有）；交易完成后合伙企业成为上市公司第一大股东或持股5%以上股东的，还应当披露最终出资人的资金来源，合伙企业利润分配、亏损负担及合伙事务执行（含表决权行使）的有关协议安排，本次交易停牌前六个月内及停牌期间合伙人入伙、退伙、转让财产份额、有限合伙人与普通合伙人转变身份的情况及未来存续期间内的类似变动安排（如有）。如为契约型私募基金、券商资产管理计划、基金专户及基金子公司产品、信托计划、理财产品、保险资管计划、专为本次交易设立的公司等，应当比照对合伙企业的上述要求进行披露。 |
| (4) Where the counterparties are multiple entities, whether the counterparties have affiliations and an explanation thereon shall be disclosed. | | （四）交易对方为多个主体的，应当披露交易对方之间是否存在关联关系及其情况说明。 |
| (5) Whether the opposite party has an affiliation with the listed company and an explanation thereon, and whether the opposite party has recommended any director or senior executive to the listed company. | | （五）交易对方与上市公司之间是否存在关联关系及其情况说明，交易对方向上市公司推荐董事或者高级管理人员的情况。 |
| (6) Where the opposite party or any of its major managers has received any administrative penalty (except that evidently irrelevant to the securities market), criminal punishment or is involved in any major civil lawsuit or arbitration relating to economic disputes in the last five years, the name of the punishment authority or acceptance organ, type of the punishment, result of the lawsuit or arbitration, and the date, reason and the enforcement shall be disclosed. | | （六）交易对方及其主要管理人员最近五年内受过行政处罚（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。 |
| (7) Integrity information of the opposite party and its major managers in the last five years, including but not limited to the failure of the opposite party and its major managers to repay high value debts or fulfill commitments, administrative regulatory measures taken against them by the CSRC, and disciplinary actions taken against them by the stock exchange. | | （七）交易对方及其主要管理人员最近五年的诚信情况，包括但不限于：交易对方及其主要管理人员未按期偿还大额债务、未履行承诺、被中国证监会采取行政监管措施或受到证券交易所纪律处分的情况等。 |
| Section 6 Subject Matter of Transaction | | 第六节 交易标的 |
| Article 16 Where the subject matter of transaction is a complete operating asset (including equity or any other operating asset forming an independent accounting subject), the following information shall be disclosed: | | 第十六条 交易标的为完整经营性资产的（包括股权或其他构成可独立核算会计主体的经营性资产），应当披露： |
| (1) The title, corporate nature, place of registration, principal office, legal representative, registered capital, date of formation, and uniform social credit code of the operating asset. | | （一）该经营性资产的名称、企业性质、注册地、主要办公地点、法定代表人、注册资本、成立日期、统一社会信用代码。 |
| (2) The development history of the operating asset, including its formation, previous capital increase and decrease or equity transfer, whether there is any false capital contribution or any other circumstance affecting its legal existence. | | （二）该经营性资产的历史沿革，包括设立情况、历次增减资或股权转让情况、是否存在出资瑕疵或影响其合法存续的情况。 |
| The reason for capital increase and decrease and equity transfer of such operating asset in the last three years, pricing basis and the rationality thereof, the affiliation between parties to equity change, whether necessary deliberation and approval procedures have been performed, whether the provisions of relevant laws and regulations and the company's bylaws are complied with, and whether the asset is transferred in violation of any restrictive or prohibitive provision. | | 该经营性资产最近三年增减资及股权转让的原因、作价依据及其合理性，股权变动相关方的关联关系，是否履行必要的审议和批准程序，是否符合相关法律法规及公司章程的规定，是否存在违反限制或禁止性规定而转让的情形。 |
| (3) The property or control relations of the operating asset, including the name and shareholding ratio of its majority shareholders or equity holders, the major content of the company's bylaws that may affect this transaction or the relevant investment agreement, the arrangements of senior executives, and whether there is any agreement or any other arrangement (such as transfer of business management right and usufruct) that affects the independence of the asset. | | （三）该经营性资产的产权或控制关系，包括其主要股东或权益持有人及持有股权或权益的比例、公司章程中可能对本次交易产生影响的主要内容或相关投资协议、高级管理人员的安排、是否存在影响该资产独立性的协议或其他安排（如让渡经营管理权、收益权等）。 |
| (4) The ownership of the operating asset and corresponding major assets, external guarantees and major liabilities, contingent liabilities, whether the property right is clear, whether the rights to it have been restricted as a result of mortgage, pledge or any other circumstance, whether they are involved in lawsuit, arbitration, judicial enforcement or any other major dispute, or fall under any other circumstance impeding the transfer of ownership. | | （四）该经营性资产及其对应的主要资产的权属状况、对外担保情况及主要负债、或有负债情况，说明产权是否清晰，是否存在抵押、质押等权利限制，是否涉及诉讼、仲裁、司法强制执行等重大争议或者存在妨碍权属转移的其他情况。 |
| Whether the operating asset is subject to case investigation by the judicial authority for its suspected involvement in any crime or by the CSRC for its suspected violation of any law or regulation, whether the violator has been subject to any administrative penalty or criminal punishment, and if it exists, the relevant information shall be disclosed and the impact on this restructuring shall be explained. | | 该经营性资产是否因涉嫌犯罪被司法机关立案侦查或者涉嫌违法违规被中国证监会立案调查，是否受到行政处罚或者刑事处罚，如存在，应当披露相关情况，并说明对本次重组的影响。 |
| (5) Development of the main business in the last three years. If the main business and products (or services) of such operating asset fall under different industries, the relevant information shall be disclosed separately according to different industries. | | （五）最近三年主营业务发展情况。如果该经营性资产的主营业务和产品（或服务）分属不同行业，则应按不同行业分别披露相关信息。 |
| (6) Audited financial indicators in the reporting period. In addition to major financial indicators, they shall also cover net profits after the deduction of non-recurring profit and loss, and at the same time, the composition of non-recurring profit and loss within the reporting period and the reason therefor, the stability of net profits after the deduction of non-recurring profit and loss, and whether non-recurring profit and loss (such as financial subsidies) are sustainable shall be stated at the same time. | | （六）报告期经审计的财务指标。除主要财务指标外，还应包括扣除非经常性损益的净利润，同时说明报告期非经常性损益的构成及原因，扣除非经常性损益后净利润的稳定性，非经常性损益（如财政补贴）是否具备持续性。 |
| (7) Where the subject matter of transaction is the equity of an enterprise, whether the enterprise has any false capital contribution or any circumstance affecting its legal existence shall be disclosed. If the listed company will become a shareholding company after the completion of the transaction, it shall disclose whether the equity of the enterprise as the main subject matter of transaction is the control right. If the subject matter of transaction is the equity of a limited liability company, whether it has obtained the consent of other shareholders of the company or meets the equity transfer preconditions prescribed in the company's bylaws shall be disclosed. | | （七）交易标的为企业股权的，应当披露该企业是否存在出资瑕疵或影响其合法存续的情况；上市公司在交易完成后将成为持股型公司的，应当披露作为主要交易标的的企业股权是否为控股权；交易标的为有限责任公司股权的，应当披露是否已取得该公司其他股东的同意或者符合公司章程规定的股权转让前置条件。 |
| (8) Where the rights and interests of the operating asset have been subject to appraisal or valuation relating to transactions, capital increase or restructuring in the last three years, the relevant appraisal or valuation methods, appraisal or valuation result and the increase and decrease of book value, trading price, and the information on counterparties, capital increase and restructuring shall be disclosed, and the reason for the difference between the appraisal or valuation results of the operating asset in the last three years and the appraisal or valuation result of this restructuring shall be stated in a tabular form. | | （八）该经营性资产的权益最近三年曾进行与交易、增资或改制相关的评估或估值的，应当披露相关评估或估值的方法、评估或估值结果及其与账面值的增减情况，交易价格、交易对方和增资改制的情况，并列表说明该经营性资产最近三年评估或估值情况与本次重组评估或估值情况的差异原因。 |
| (9) Where the subordinate enterprise of the operating asset constitutes 20% or more of the audited total assets, business income, net assets or net profits of the operating asset in the last period and has any significant impact, the information on the subordinate enterprise shall be disclosed by reference to the aforesaid requirements. | | （九）该经营性资产的下属企业构成该经营性资产最近一期经审计的资产总额、营业收入、净资产额或净利润来源20%以上且有重大影响的，应参照上述要求披露该下属企业的相关信息。 |
| Article 17 Where the subject matter of transaction does not constitute a complete operating asset, the following information shall be disclosed: | | 第十七条 交易标的不构成完整经营性资产的，应当披露： |
| (1) The name and category of the relevant asset. | | （一）相关资产的名称、类别； |
| (2) The ownership of the relevant asset, including whether the ownership is clear, whether the rights to the asset have been restricted as a result of mortgage, pledge or any other circumstance, whether it is involved in any lawsuit, arbitration, judicial enforcement, or any other major dispute, or any other circumstance impeding the transfer of ownership. | | （二）相关资产的权属状况，包括产权是否清晰，是否存在抵押、质押等权利限制，是否涉及诉讼、仲裁、司法强制执行等重大争议或者存在妨碍权属转移的其他情况； |
| (3) The operation of the relevant asset in the last three years and audited financial data in the reporting period, including but not limited to the total amount of the asset, the net amount of the asset and the amount of income or expenses that may be accurately calculated. | | （三）相关资产最近三年的运营情况和报告期经审计的财务数据，包括但不限于资产总额、资产净额、可准确核算的收入或费用额； |
| (4) Where the relevant asset has been appraised, valued or traded in the last three years, the appraisal or valuation result, trading price, and opposite party, among others, shall be disclosed, and the reason for the difference of the appraisal or valuation results of the relevant asset in the last three years and the appraisal or valuation result of this restructuring shall be stated in a tabular form. | | （四）相关资产在最近三年曾进行评估、估值或者交易的，应当披露评估或估值结果、交易价格、交易对方等情况，并列表说明相关资产最近三年评估或估值情况与本次重组评估或估值情况的差异原因。 |
| Article 18 Where the subject matter of transaction involves the right to resources such as the land use right and the mining right, whether the corresponding ownership certificate has been obtained, whether the corresponding development or exploration conditions have been met, and the payment of expenses such as land transfer fee and mining right fee shall be disclosed. | | 第十八条 交易标的涉及土地使用权、矿业权等资源类权利的，应当披露是否已取得相应的权属证书、是否已具备相应的开发或开采条件、以及土地出让金、矿业权价款等费用的缴纳情况。 交易标的涉及立项、环保、行业准入、用地、规划、施工建设等有关报批事项的，应当披露是否已取得相应的许可证书或相关主管部门的批复文件。 |
| Where the subject matter of transaction involves any matter that shall be reported for approval, such as project approval, environmental protection, industry access, land use, planning and construction, whether the corresponding license or official reply documents have been obtained from competent departments shall be disclosed. | | 交易标的未取得许可证书或相关主管部门的批复文件的（如涉及），上市公司应作出“标的资产××许可证书或相关主管部门的批复文件尚未取得，本次重组存在重大不确定性”的特别提示。 |
| Where the subject matter of transaction fails to obtain the license or official reply documents of the competent department (if involved), the listed company shall give a particular reminder that the “xx license of underlying assets or official reply documents of the competent department have not been obtained, and this restructuring has significant uncertainty.” | | |
| | 第十九条 交易标的涉及许可他人使用自己所有的资产，或者作为被许可方使用他人资产的，应当简要披露许可合同的主要内容，包括许可人、被许可人、许可使用的具体资产内容、许可方式、许可年限、许可使用费等，以及合同履行情况；充分说明本次重组对上述许可合同效力的影响，该等资产对交易标的持续经营的影响，并就许可的范围、使用的稳定性、协议安排的合理性等进行说明。 |
| Article 19 Where the subject matter of transaction involves the licensing of any other person to use all its own assets, or the use of any other person's assets as the licensee, the major content of the licensing contract, including the licensor, the licensee, the content of specific assets licensed to be used, licensing method, licensing term, and royalty, among others, and contract fulfillment shall be disclosed. The impact of this restructuring on the validity of the aforesaid licensing agreement and the impact of such assets on the sustainable operation of the subject matter of transaction shall be fully explained, and the licensed scope, the stability of use, and the rationality of the contractual arrangement, among others, shall be stated. | | |
| | 第二十条 资产交易涉及债权债务转移的，应当披露该等债权债务的基本情况、已取得债权人书面同意的情况，说明未获得同意部分的债务金额、债务形成原因、到期日，并对该部分债务的处理做出妥善安排，说明交易完成后上市公司是否存在偿债风险和其他或有风险及应对措施。 |
| Article 20 Where the asset transaction involves the transfer of any claim or debt, the basic information on the claim or debt and whether the written consent of the creditor has been obtained shall be disclosed, and the amount of debt to which the creditor has not consented, the reason for its formation and its maturity date shall be stated; appropriate arrangements shall be made for the handling of the part of debt, and whether the listed company has debt repayment risk or any other contingent risks after the completion of transaction and countermeasures shall be stated. | | |
| | 第二十一条 资产交易涉及重大资产购买的，上市公司应当根据重要性原则，结合行业特点，披露拟购买资产主营业务的具体情况，包括： |
| Article 21 Where the asset transaction involves the purchase of a significant asset, a listed company shall disclose the specific information on the main business of the asset to be purchased according to the importance principle and in light of industry features, including: | | |
| | （一）主要产品（或服务）所处行业的主管部门、监管体制、主要法律法规及政策等。 |
| (1) The competent department, supervision mechanism, and major laws and regulations and policies, among others, of the industry to which the major product (or service) belongs. | | |
| | （二）主要产品（或服务）的用途及报告期的变化情况。如从事多种产品（或服务）生产经营的，产品（或服务）分类的口径应当前后一致。如产品（或服务）分属不同行业，则应按不同行业分别披露相关信息。 |
| (2) The uses of major products (or services) and the change thereof during the reporting period. If the company conducts the production and operation of many products (or services), the standards for the categorization of products (or services) shall be consistent. If the products (or services) fall under different industries, the relevant information shall be disclosed respectively according to different industries. | | |
| | （三）主要产品的工艺流程图或主要服务的流程图。 |
| (3) Process flow chart of major products or flow chart of major services. | | |
| | （四）主要经营模式（通常包括采购模式、生产模式、销售模式）、盈利模式和结算模式。 |
| (4) The main business operation mode (generally including the purchase mode, production mode and sales mode), profit-making mode and settlement mode. | | |
| | （五）列表披露报告期各期主要产品（或服务）的产能、产量、期初及期末库存、销量、销售收入，产品（或服务）的主要消费群体、销售价格的变动情况；报告期各期向前五名客户合计的销售额占当期销售总额的百分比，向单个客户的销售比例超过总额的50%或严重依赖于少数客户的，应当披露其名称及销售比例。如该客户为交易对方及其关联方，则应当披露产品最终实现销售的情况。受同一实际控制人控制的销售客户，应当合并计算销售额。 |
| (5) The productivity, output, beginning and ending inventory, sales volume and sales revenue of major products (or services), major consumption group and fluctuation of sale price of products (or services) during each reporting period and the ratio of the sales volume to the top five clients to the total sales volume during each reporting period shall be disclosed in a tabular form. If the sales volume to a single client exceeds 50% of the total volume or greatly relies on a minority of clients, the names and sales proportion shall be disclosed. If the client is the opposite party or its affiliate, the information on the final sale of products shall be disclosed. For the sales clients controlled by the same actual controller, the sales volume shall be calculated on a consolidated basis. | | |
| | （六）报告期主要产品的原材料和能源及其供应情况，主要原材料和能源的价格变动趋势、主要原材料和能源占成本的比重；报告期各期向前五名供应商合计的采购额占当期采购总额的百分比，向单个供应商的采购比例超过总额的50%或严重依赖于少数供应商的，应当披露其名称及采购比例。受同一实际控制人控制的供应商，应当合并计算采购额。 |
| (6) Raw materials and energies of major products and their supply in the reporting period, the price fluctuation tendency of major raw materials and energies, the ratio of major raw materials and energies to cost; the ratio of the value of purchases from the top five suppliers to the total purchasing value during each reporting period. If the value of purchases from a single supplier exceeds 50% of the total purchasing value or greatly relies on a minority of suppliers, the name and ratio of purchases from the suppliers shall be disclosed. For the suppliers controlled by the same actual controller, the purchasing value shall be calculated on a consolidated basis. | | |
| | （七）报告期董事、监事、高级管理人员和核心技术人员，其他主要关联方或持有拟购买资产5%以上股份的股东在前五名供应商或客户中所占的权益。如无，亦应明确说明。 |
| (7) The rights and interests of directors, supervisors, senior executives and core technicians during the reporting period, other major affiliates or shareholders holding 5% or more shares of to-be-purchased assets to the top five suppliers or clients. A specific explanation shall be made if such rights and interests do not exist. | | |
| | （八）如在境外进行生产经营，应当对有关业务活动进行地域性分析；如在境外拥有资产，应当详细披露该资产的资产规模、所在地、经营管理和盈利情况等具体内容。 |
| (8) Where production and operation are conducted abroad, the regional analysis of relevant business activities shall be conducted. If the company has assets abroad, the asset size, locality, business management, profitability and other specific content of the assets shall be disclosed in details. | | |
| | （九）存在高危险、重污染情况的，应当披露安全生产和污染治理制度及执行情况、因安全生产及环境保护原因受到处罚的情况、最近三年相关费用成本支出及未来支出的情况，说明是否符合国家关于安全生产和环境保护的要求。 |
| (9) In the case of high danger or serious pollution, the information on work safety and pollution control rules and the implementation thereof, whether any punishment has been given for work safety and environmental protection problems, the relevant expenses and costs in the last three years and expenditures in the future shall be disclosed, and an explanation shall be made on whether the requirements of the state for work safety and environmental protection are satisfied. | | |
| | （十）主要产品和服务的质量控制情况，包括质量控制标准、质量控制措施、出现的质量纠纷等。 |
| (10) The quality control of major products and services, including quality control standards, quality control measures and quality disputes that have occurred, among others. | | |
| | （十一）主要产品生产技术所处的阶段，如处于基础研究、试生产、小批量生产或大批量生产阶段。 |
| (11) The stage of the production technology of major products, such as basic research, trial production, small-lot production and mass production stages. | | |
| | （十二）报告期核心技术人员特点分析及变动情况。 |
| (12) Analysis of the features of core technicians and the changes thereof during the reporting period. | | |
| | 第二十二条 资产交易涉及重大资产购买的，上市公司还应当列表披露与拟购买资产业务相关的主要固定资产、无形资产及特许经营权的具体情况，包括： |
| Article 22 Where the asset transaction involves the purchase of a major asset, the listed company shall also disclose in a tabular form detailed information on the major fixed assets, intangible assets and franchise related to the asset to be purchased, including: | | |
| | （一）生产经营所使用的主要生产设备、房屋建筑物及其取得和使用情况、成新率或尚可使用年限； |
| (1) The major production equipment, houses and buildings used for production and operation, their acquisition and use, depreciation rate or remaining service life. | | |
| | （二）商标、专利、非专利技术、土地使用权、水面养殖权、探矿权、采矿权等主要无形资产的数量、取得方式和时间、使用情况、使用期限或保护期、最近一期期末账面价值，以及上述资产对拟购买资产生产经营的重要程度； |
| (2) The quantity, acquisition means and time, use, operating life or term of protection, book value at the end of the last period of major intangible assets such as trademark, patent, non-patent technology, land use right, aquatic breeding right, exploration right and mining right, and the importance of the aforesaid assets to the production and operation of the asset to be purchased. | | |
| | （三）拥有的特许经营权的情况，主要包括特许经营权的取得情况，特许经营权的期限、费用标准，以及对拟购买资产持续生产经营的影响。 |
| (3) Information on the franchise held, mainly including its acquisition, term and fee rates of the franchise, and its impact on the continuous production and operation of the asset to be purchased. | | |
| | 第二十三条 资产交易涉及重大资产购买的，还应当披露拟购买资产报告期的会计政策及相关会计处理： |
| Article 23 Where the asset transaction involves the purchase of a major asset, the accounting policies and the relevant accounting treatment of the to-be-purchased asset during the reporting period shall also be disclosed: | | |
| | （一）收入成本的确认原则和计量方法；
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