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全国股转公司修订挂牌条件指引 11月1日起生效实施
9月6日,全国中小企业股份转让系统有限责任公司发布关于修订《全国中小企业股份转让系统股票挂牌条件适用基本标准指引(试行)》的公告,进一步明确挂牌条件的适用标准。新版《指引》将于11月1日生效实施。
具体来看,全国股转公司按照“可把控、可举证、可识别”的原则,对《指引》规定的六项挂牌条件进行细化,包括明确了国有股权设置批复的相关要求;公司申报财务报表最近一期截止日由“不得早于改制基准日”变更为“不得早于股份有限公司成立日”,以及明确了申请挂牌公司下属子公司的范围和相关条件适用的标准;细化了“营运记录”与“持续经营能力”的具体标准等多项内容。
其中,新版《指引》明确,公司业务在报告期内应有持续的营运记录。营运记录包括现金流量、营业收入、交易客户、研发费用支出等。公司营运记录应满足下列条件:一是公司应在每一个会计期间内形成与同期业务相关的持续营运记录,不能仅存在偶发性交易或事项;二是最近两个完整会计年度的营业收入累计不低于1000万元,因研发周期较长导致营业收入少于1000万元,但最近一期末净资产不少于3000万元的除外;三是报告期末股本不少于500万元;四是报告期末每股净资产不低于1元/股。
新版《指引》指出,持续经营能力,是指公司在可预见的将来,有能力按照既定目标持续经营下去。公司存在以下情形之一的,应认定为不符合持续经营能力要求:一是存在依据《公司法》第一百八十条规定解散的情形,或法院依法受理重整、和解或者破产申请;二是公司存在《中国注册会计师审计准则第1324号——持续经营》应用指南中列举的影响其持续经营能力的相关事项或情况,且相关事项或情况导致公司持续经营能力存在重大不确定性;存在其他对公司持续经营能力产生重大影响的事项或情况。
此外,公告称,自11月1日起申请挂牌的公司需满足新版《指引》的要求。同时,自11月1日起,《全国中小企业股份转让系统挂牌业务问答——关于挂牌条件适用若干问题的解答(一)》、《全国中小企业股份转让系统挂牌业务问答——关于挂牌条件适用若干问题的解答(二)》均废止。(徐昭)
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