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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 President’s 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 state’s 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 company’s 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 company’s 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;

（四）中国证监会根据审慎监管原则认定的其他情形。

(4) Other circumstances determined by the CSRC according to the principle of prudent supervision.

上述资产交易实质上构成购买、出售资产，且按照本办法规定的标准计算的相关比例达到50%以上的，应当按照本办法的规定履行信息披露等相关义务并报送申请文件。

Where the aforesaid assets transactions substantively constitute assets purchases and sales, and if relevant percentages calculated according to the standard stipulated by the Measures reach and exceed 50%, relevant obligations such as information disclosure shall be performed in accordance with the provisions of the Measures and application documents shall be submitted for approval.

第三章　重大资产重组的程序

Chapter 3 Procedures for Material Assets Reorganization

第十四条　上市公司与交易对方就重大资产重组事宜进行初步磋商时，应当立即采取必要且充分的保密措施，制定严格有效的保密制度，限定相关敏感信息的知悉范围。

Article 14　 When the listed company conducts initial discussions with the dealing party on the material assets reorganization, it shall immediately take necessary and sufficient confidentiality measures, formulate strict and effective confidentiality system, and restrict distribution scope of relevant sensitive information.

上市公司及交易对方聘请证券服务机构的，应当立即与所聘请的证券服务机构签署保密协议。

If the listed company and the dealing party retain securities service organs, they shall sign confidentiality agreement with the securities service organs immediately.

上市公司关于重大资产重组的董事会决议公告前，相关信息已在媒体上传播或者公司股票交易出现异常波动的，上市公司应当立即将有关计划、方案或者相关事项的现状以及相关进展情况和风险因素等予以公告，并按照有关信息披露规则办理其他相关事宜。

If before the public announcement of the decision of material assets reorganization of the board of directors of the listed company, relevant information has been spread in the media or there are abnormal fluctuations in the stocks transaction of the listed company, the listed company shall immediately make public announcement on the relevant plans, schemes or the status of relevant matters, relevant progress and risk factors, and handle other related matters according to relevant information disclosure rules.

第十五条　上市公司应当聘请独立财务顾问、律师事务所以及具有相关证券业务资格的会计师事务所等证券服务机构就重大资产重组出具意见。

Article 15　 The listed company shall retain such securities service organs as independent financial consultants, law firms and accounting firms with qualification for securities business to give opinions regarding the material assets reorganization.

独立财务顾问和律师事务所应当审慎核查重大资产重组是否构成关联交易，并依据核查确认的相关事实发表明确意见。重大资产重组涉及关联交易的，独立财务顾问应当就本次重组对上市公司非关联股东的影响发表明确意见。

The independent financial consultants and law firms shall prudently examine whether the material assets reorganization constitutes affiliate transaction and provide explicit opinions based on the related verified and confirmed facts. If the material assets reorganization involves affiliate transaction, the independent financial consultants shall express explicit opinions regarding the impact of the assets reorganization on the non-affiliated shareholders of the listed companies.

资产交易定价以资产评估结果为依据的，上市公司应当聘请具有相关证券业务资格的资产评估机构出具资产评估报告。

Where the price of the transaction price is based on the assets evaluation results, the listed company shall retain assets evaluation organs with qualification for securities business to issue assets evaluation report.

证券服务机构在其出具的意见中采用其他证券服务机构或者人员的专业意见的，仍然应当进行尽职调查，审慎核查其采用的专业意见的内容，并对利用其他证券服务机构或者人员的专业意见所形成的结论负责。

Where the securities service organ adopts the professional opinions of other securities service organs or personnel in the opinions it gives, it shall still conduct due diligence, prudently examine the content of the professional opinions adopted, and assume responsibility for the conclusion formed using the professional opinions of the other securities service organs or personnel.

第十六条　上市公司及交易对方与证券服务机构签订聘用合同后，非因正当事由不得更换证券服务机构。

Article 16　 After the listed company signs the contract with the securities service organ, it shall not change the securities service organ without a legitimate reason.

确有正当事由需要更换证券服务机构的，应当在申请材料中披露更换的具体原因以及证券服务机构的陈述意见。

If the securities service organ needs to be changed for a legitimate reason, the specific reason for the change and the statement of the securities service organ shall be disclosed in the application materials.

第十七条　上市公司购买资产的，应当提供拟购买资产的盈利预测报告。

Article 17　 Where the listed company purchases assets, it shall provide a profit forecast of the assets to be purchased.

上市公司拟进行本办法第二十七条第一款第（一）、（二）项规定的重大资产重组以及发行股份购买资产的，还应当提供上市公司的盈利预测报告。

Where the listed company intends to conduct material assets reorganization stipulated in items (1) and (2) of Clause 1 of Article 27 and to issue shares for the acquisition of assets, the profit forecast report of the listed company shall also be provided.

盈利预测报告应当经具有相关证券业务资格的会计师事务所审核。

The profit forecast report shall be examined by accounting firms with qualification for securities business.

上市公司确有充分理由无法提供上述盈利预测报告的，应当说明原因，在上市公司重大资产重组报告书（或者发行股份购买资产报告书，下同）中作出特别风险提示，并在管理层讨论与分析部分就本次重组对上市公司持续经营能力和未来发展前景的影响进行详细分析。

Where the listed company has sufficient reasons for the failure to provide the above mentioned profit forecast report, reasons must be stated and special risk notice shall be given in the material assets reorganization report of the listed company (or the report on the issuance of shares for the acquisition of assets, similarly hereafter), and the impact of the assets reorganization on the listed company’s sustainable business capability and future development prospects shall be analyzed in detail in the section of Discussion and Analysis by the Management.

第十八条　重大资产重组中相关资产以资产评估结果作为定价依据的，资产评估机构原则上应当采取两种以上评估方法进行评估。

Article 18　 Where related assets of the material assets reorganization are priced based on the assets evaluation result, in principle the assets evaluation organs shall adopt at least two evaluation methods for the evaluation.

上市公司董事会应当对评估机构的独立性、评估假设前提的合理性、评估方法与评估目的的相关性以及评估定价的公允性发表明确意见。

The board of directors of the listed company shall give explicit opinions regarding the independence of the evaluation organ, the rationality of the evaluation assumptions, the correlation between the evaluation methods and the evaluation purpose, and the fairness of the evaluated price.

上市公司独立董事应当对评估机构的独立性、评估假设前提的合理性和评估定价的公允性发表独立意见。

The board of directors of the listed company shall give independent opinions regarding the independence of the evaluation organ, the rationality of the evaluation assumptions and the fairness of the evaluated price.　　

第十九条　上市公司进行重大资产重组，应当由董事会依法作出决议，并提交股东大会批准。

Article 19　 For the listed company to have material assets reorganization, the board of directors shall make a decision according to the law and submit it to the general meeting of shareholders for approval.

上市公司董事会应当就重大资产重组是否构成关联交易作出明确判断，并作为董事会决议事项予以披露。

The board of directors of the listed company shall make an explicit judgment whether the material assets reorganization constitutes affiliate transaction and disclose it as a matter of the decision of the board of directors.

上市公司独立董事应当在充分了解相关信息的基础上，就重大资产重组发表独立意见。

The independent directors of the listed company shall give independent opinions on the material assets reorganization based on their full understanding of the relevant information.

重大资产重组构成关联交易的，独立董事可以另行聘请独立财务顾问就本次交易对上市公司非关联股东的影响发表意见。

Where the material assets reorganization constitutes affiliate transaction, the independent directors can separately retain independent financial consultants to give opinions on the influence of the transaction on the non-affiliated shareholders of the listed company.

上市公司应当积极配合独立董事调阅相关材料，并通过安排实地调查、组织证券服务机构汇报等方式，为独立董事履行职责提供必要的支持和便利。

The listed company shall proactively work with the independent directors in their requesting and reading relevant information, and provide necessary support and convenience for the performance of obligations by the independent directors through various ways such as arranging spot investigation and organizing debrief by the securities service organs.　　

第二十条　上市公司应当在董事会作出重大资产重组决议后的次一工作日至少披露下列文件，同时抄报上市公司所在地的中国证监会派出机构（以下简称派出机构）：

Article 20　 The listed company shall at least disclose on the next workday after the board of directors makes the decision on the material assets reorganization the following documents, and at the same time submit copies to the local agency of the CSRC in the place of residence of the listed company (hereinafter referred to as “the local agency”):

（一）董事会决议及独立董事的意见；

（1）The decision of the board of directors and the opinions of the independent directors;

（二）上市公司重大资产重组预案。

（2）Preplan of the material assets reorganization of the listed company.

本次重组的重大资产重组报告书、独立财务顾问报告、法律意见书以及重组涉及的审计报告、资产评估报告和经审核的盈利预测报告至迟应当与召开股东大会的通知同时公告。

The report of the material assets reorganization, the report of the independent financial consultants, the statement of legal opinions, the audit report related to the reorganization, the assets evaluation report and the profit forecast report that has been examined shall be publicly announced latest together with the notice to call the general meeting of shareholders.

本条第一款第（二）项及第二款规定的信息披露文件的内容与格式另行规定。

The content and format of the information disclosure documents stipulated in item (2) of Clause 1 and Clause 2 of this Article shall be separately determined.

上市公司应当在至少一种中国证监会指定的报刊公告董事会决议、独立董事的意见和重大资产重组报告书摘要，并应当在证券交易所网站全文披露重大资产重组报告书及相关证券服务机构的报告或者意见。

The listed company shall make public announcement of the decision of the board of directors, the opinions of the independent directors and the abstract of the report on the material assets reorganization at least in one of the press designated by the CSRC, and shall disclose the full text of the report on the material assets reorganization and the report or opinions of relevant securities service organs in the website of the stock exchange.

第二十一条　上市公司股东大会就重大资产重组作出的决议，至少应当包括下列事项：

Article 21　 The decision on the material assets reorganization made by the general meeting of the shareholders of the limited company shall at least include the following:

（一）本次重大资产重组的方式、交易标的和交易对方；

(1) The way of the material assets reorganization, assets for the transaction and the dealing party;

（二）交易价格或者价格区间；

(2) The transaction price or the price range;

（三）定价方式或者定价依据；

(3) The price setting method and the basis for the price setting;

（四）相关资产自定价基准日至交割日期间损益的归属；

(4) The owner of the loss or benefit of the related assets between the base day for price setting and the settlement day;

（五）相关资产办理权属转移的合同义务和违约责任；

(5) The contractual obligations and default responsibilities for handling the ownership transfer of the related assets;

（六）决议的有效期；

(6) The validity of the decision;

（七）对董事会办理本次重大资产重组事宜的具体授权；

(7) Specific authorization to the board of directors for handling the material assets reorganization;

（八）其他需要明确的事项。

(8) Other matters that need to be specified.

第二十二条　上市公司股东大会就重大资产重组事项作出决议，必须经出席会议的股东所持表决权的2/3以上通过。

Article 22　 The decision on the material assets reorganization by the general meeting of the shareholders of the listed company can only be made with at least 2/3 of the voting right of the shareholders participating in the meeting.

上市公司重大资产重组事宜与本公司股东或者其关联人存在关联关系的，股东大会就重大资产重组事项进行表决时，关联股东应当回避表决。

Where there is affiliation relationship between the material assets reorganization of the listed company and the shareholders of the listed company or their affiliates, the affiliated shareholders shall withdraw from voting when the general meeting of shareholders takes a vote on the material assets reorganization.

交易对方已经与上市公司控股股东就受让上市公司股权或者向上市公司推荐董事达成协议或者默契，可能导致上市公司的实际控制权发生变化的，上市公司控股股东及其关联人应当回避表决。

Where the dealing party has reached an agreement or consensus with the controlling shareholder of the listed company on the assignment of the equity of the listed company or on the recommending of directors to the listed company, which may result in the change of the actual controlling right of the listed company, the controlling shareholders of the listed company and their affiliates shall withdraw from voting.

上市公司就重大资产重组事宜召开股东大会，应当以现场会议形式召开，并应当提供网络投票或者其他合法方式为股东参加股东大会提供便利。

The general meeting of shareholders called by the listed company on the material assets reorganization shall be in the form of a actual meeting, and convenience shall be provided to the shareholders for attending the general meeting of shareholders through internet voting or other lawful means.　

第二十三条　上市公司应当在股东大会作出重大资产重组决议后的次一工作日公告该决议，并按照中国证监会的有关规定编制申请文件，委托独立财务顾问在3个工作日内向中国证监会申报，同时抄报派出机构。

Article 23　 The listed company shall make public announcement on the decision made by the general meeting of shareholders on the material assets reorganization on the next workday after the decision is made, and shall compile application documents according to relevant provisions of the CSRC, retain independent financial consultants to submit the documents to the CSRC within three workdays, and at the same time submit the copies of the documents to the local agency of the CSRC.

第二十四条　上市公司全体董事、监事、高级管理人员应当出具承诺，保证重大资产重组申请文件不存在虚假记载、误导性陈述或者重大遗漏。

Article 24　 All the directors, supervisors and senior managers of the listed company shall make a commitment and guarantee there are no falsified description, misleading statements or major omissions in the application documents of the material assets reorganization.

第二十五条　中国证监会依照法定条件和法定程序对重大资产重组申请作出予以核准或者不予核准的决定。

Article 25　 The CSRC shall make a decision on whether or not to approve the material assets reorganization in accordance with legal conditions and procedures.

中国证监会在审核期间提出反馈意见要求上市公司作出书面解释、说明的，上市公司应当自收到反馈意见之日起30日内提供书面回复意见，独立财务顾问应当配合上市公司提供书面回复意见。

Where the CSRC, within the period of examination and verification, requests the listed company to submit written explanation or statement, the listed company shall within 30 days after receiving the feedback of the CSRC provide reply in writing, and the independent financial consultants shall work with the listed company to provide the reply in writing.

逾期未提供的，上市公司应当在到期日的次日就本次重大资产重组的进展情况及未能及时提供回复意见的具体原因等予以公告。

If no reply is provided in the prescribed period, the listed company shall on the next day of the expiry day make public announcement of the progress of the material assets reorganization and the specific reasons for the failure in timely providing the reply.

第二十六条　中国证监会审核期间，上市公司拟对交易对象、交易标的、交易价格等作出变更，构成对重组方案重大调整的，应当在董事会表决通过后重新提交股东大会审议，并按照本办法的规定向中国证监会重新报送重大资产重组申请文件，同时作出公告。

Article 26　 During the period of examination and verification by the CSRC, if the listed company intends to make changes in such aspects as the dealing party, the transaction assets and the transaction price which constitute major adjustment to the material assets reorganization, it shall be resubmitted to the general meeting of shareholders after the board of directors makes the decision. Application documents regarding the material assets reorganization shall be resubmitted to the CSRC according to the provisions of the Measures, and at the same time public announcement shall be made.

在中国证监会审核期间，上市公司董事会决议终止或者撤回本次重大资产重组申请的，应当说明原因，予以公告，并按照公司章程的规定提交股东大会审议。

During the period of examination and verification by the CSRC, if the board of directors of the listed company makes a decision to discontinue or withdraw the application for the material assets reorganization application, reasons must be explained and public announcement shall be made, and the decision shall be submitted to the general meeting of shareholders for discussion according to the provisions of the company charter.

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