證監會公布《上市公司分拆規則(試行)》 明確和完善分拆條件
中證網訊(xun)(記者 昝秀麗(li))證監會1月7日(ri)消息,證監會近(jin)日(ri)公(gong)(gong)(gong)布《上市(shi)(shi)公(gong)(gong)(gong)司(si)分(fen)拆(chai)規(gui)則(試行(xing))》。該(gai)規(gui)則明(ming)確和完(wan)善(shan)分(fen)拆(chai)條(tiao)件。針對市(shi)(shi)場(chang)反映的(de)問題,明(ming)確“擬(ni)分(fen)拆(chai)所屬子(zi)公(gong)(gong)(gong)司(si)最近(jin)三(san)(san)個會計(ji)(ji)年度使(shi)用(yong)募(mu)集(ji)(ji)資金(jin)”的(de)方式(shi)及(ji)起算期間,“最近(jin)三(san)(san)個會計(ji)(ji)年度使(shi)用(yong)募(mu)集(ji)(ji)資金(jin)合(he)計(ji)(ji)不超過其凈資產百分(fen)之十”的(de)計(ji)(ji)算標準(zhun),董事、高(gao)管持有(you)擬(ni)分(fen)拆(chai)子(zi)公(gong)(gong)(gong)司(si)股(gu)份不超過一(yi)定數量(liang)的(de)認定依(yi)據等。此外,為促進上市(shi)(shi)公(gong)(gong)(gong)司(si)聚焦(jiao)原有(you)主(zhu)業(ye)發展,《分(fen)拆(chai)規(gui)則》進一(yi)步明(ming)確子(zi)公(gong)(gong)(gong)司(si)主(zhu)要業(ye)務或(huo)(huo)資產若(ruo)屬于上市(shi)(shi)公(gong)(gong)(gong)司(si)首次公(gong)(gong)(gong)開發行(xing)股(gu)票并上市(shi)(shi)時主(zhu)要業(ye)務或(huo)(huo)資產的(de),不得(de)分(fen)拆(chai)該(gai)子(zi)公(gong)(gong)(gong)司(si)上市(shi)(shi)。