證監會修訂上市公司現金分紅監管指引 新增部分規則內容
中證網(wang)訊(記者 昝(zan)秀(xiu)麗)證監(jian)會(hui)1月7日消息,證監(jian)會(hui)近日公(gong)(gong)布(bu)《上(shang)(shang)市公(gong)(gong)司(si)(si)監(jian)管(guan)指引(yin)(yin)(yin)第(di)3號(hao)(hao)——上(shang)(shang)市公(gong)(gong)司(si)(si)現(xian)(xian)金(jin)分(fen)(fen)(fen)紅(hong)(2022年(nian)修(xiu)訂(ding))》(下稱《3號(hao)(hao)指引(yin)(yin)(yin)》)。主要修(xiu)訂(ding)內(nei)容(rong)包括:新(xin)增部分(fen)(fen)(fen)規(gui)則內(nei)容(rong),主要是(shi)將《關(guan)(guan)于(yu)上(shang)(shang)市公(gong)(gong)司(si)(si)監(jian)管(guan)指引(yin)(yin)(yin)第(di)3號(hao)(hao)的(de)相關(guan)(guan)問(wen)答》中現(xian)(xian)金(jin)分(fen)(fen)(fen)紅(hong)比例計算規(gui)則的(de)內(nei)容(rong)引(yin)(yin)(yin)入(ru),第(di)五條(tiao)增加“現(xian)(xian)金(jin)分(fen)(fen)(fen)紅(hong)在本次(ci)利(li)潤分(fen)(fen)(fen)配(pei)中所占比例為現(xian)(xian)金(jin)股利(li)除以現(xian)(xian)金(jin)股利(li)與股票(piao)股利(li)之和”的(de)規(gui)定。此(ci)外(wai),將《關(guan)(guan)于(yu)進一步落實(shi)上(shang)(shang)市公(gong)(gong)司(si)(si)現(xian)(xian)金(jin)分(fen)(fen)(fen)紅(hong)有(you)關(guan)(guan)事(shi)項(xiang)的(de)通知(zhi)》(證監(jian)發〔2012〕37號(hao)(hao))涉(she)及上(shang)(shang)市公(gong)(gong)司(si)(si)再融(rong)資方案中利(li)潤分(fen)(fen)(fen)配(pei)政策(ce)的(de)披(pi)露要求引(yin)(yin)(yin)入(ru),形成(cheng)《3號(hao)(hao)指引(yin)(yin)(yin)》第(di)九條(tiao)的(de)規(gui)定。