Re: Q&A in connection with declaration documents of merger and acquisition

关于并购重组申报文件相关问题与解答（2015年11月11日）

IX.  Relevant Q&A relating to declaration documents of merger and acquisition (November 11, 2015)

并购重组审核流程优化后，上市公司并购重组行政许可事项申报有哪些注意事项？

What should be noted for declaration of administrative licensing of merger, acquisition and restructuring of a listed company after the process of approval and examination of merger, acquisition and restructuring is optimized?

答复：1.申请人应根据我会《上市公司行业分类指引》的有关要求，合理确定《并购重组方案概况表》中交易标的所属行业，财务顾问应对交易标的分类情况进行复核。一般情况下，交易标的应至少分类至行业门类（共19类），如行业门类属于制造业的，应同时确定其所属大类（共31类）。

Reply: 1. Applicant shall confirm rationally which industry the transaction object under the Merger, Acquisition and Restructuring Plan Profile belongs to according to CSRC’s relevant requirements of the Listed Companies Industry Classification Guidance, and financial advisor should recheck the classification of the transaction object. In general, the transaction object shall be classified into industrial category (total 19 categories). Where the industrial category belongs to manufacturing, which sector (total 31 sectors) it belongs to should be determined at the same time.   

2.首次申报文件应包括1份全套书面材料（原件）、4份电子版及3份重组报告书单行本；反馈回复的申报文件应包括1份书面材料（原件）及4份电子版。上述电子版文件应为非加密的word等可编辑、可索引模式。

Initial declaration documents should include a full set of written material (original), 4 e-copies and 3 restructuring report offprints; declaration documents feedback replied should include 1 copy of written material (original) and 4 e-copies. Aforementioned e-copies should be editable, indexed modes such as unencrypted word, etc.

3.重组报告书中应增加专项披露：“（中介机构）承诺：如本次重组申请文件存在虚假记载、误导性陈述或重大遗漏，（中介机构）未能勤勉尽责的，将承担连带赔偿责任。”中介机构包括为本次重组出具财务顾问报告、审计报告、法律意见、资产评估报告、估值报告及其他专业文件的证券服务机构。

Special disclosure should be added in restructuring report: (intermediaries) undertake that should the restructuring application documents have false records, misleading statements or major omissions, (intermediaries) that fail to be diligent and responsible will bear joint and several liabilities. Intermediaries include securities service institutions issuing financial advisor report, audit report, legal opinion, assets appraisal report, valuation report and other professional documents for the restructuring.  

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