Questions and Answers Concerning Information Disclosure Requirements in Respect of the Previous Dismantling of a VIE Agreement Control Structure for the Target Assets Involved in a Material Asset Restructuring
关于重大资产重组中标的资产曾拆除VIE协议控制架构的信息披露要求的相关问题与解答
CSRC clarifies post-VIE disclosure requirements.
(Issued by the China Securities Regulatory Commission on, and effective as of, December 18 2015.)
(中国证券监督管理委员会于二零一五年十二月十八日发布施行。)
Q: What are the information disclosure requirements in a material asset restructuring if the target assets to be purchased have had its VIE agreement control structure dismantled in the past?
问：重大资产重组中，如拟购买的标的资产历史上曾拆除VIE协议控制架构，有哪些信息披露要求？
A: Where a listed company is carrying out a material asset restructuring, dedicated disclosures of the following matters shall be made in the restructuring report if the VIE agreement control structure to which the target assets to be purchased were subject was dismantled prior to the announcement of the preliminary plan:
答：上市公司进行重大资产重组，如拟购买的标的资产在预案公告前曾拆除VIE协议控制架构，应当在重组报告书中对以下事项进行专项披露：
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