Re: Q&A in connection with net assets volume of a listed company calculates relevant transaction

上市公司计算相关交易是否达到重大资产重组标准时，其净资产额是否包括少数股东权益？（2015年9月18日）

Does the net assets volume of a listed company include minority interest when the listed company calculates whether relevant transaction meets major assets restructuring standard? (September 18, 2015)

答复：上市公司根据《上市公司重大资产重组管理办法》第十二条、十四条等条款，计算购买、出售的资产净额占上市公司最近一个会计年度经审计的合并财务会计报告期末净资产额的比例时，应当参照《公开发行证券的公司信息披露编报规则第9号——净资产收益率和每股收益的计算及披露》的相关规定，前述净资产额不应包括少数股东权益。

Reply: Listed companies should refer to the relevant provisions of the Information Disclosure Preparation Rule of Company Publicly Offering Securities No. 9—Calculation and Disclosure of Rate of Return on Equity and Earnings Per Share when it calculates, according to the provisions of Article 12, Article 14 and other Articles of the Measures for Management of Material Assets Restructuring of Listed Companies, the proportion the net assets purchased and sold account for the net assets volume of listed company at the end of the period in the consolidation financial report audited of the latest fiscal year, and aforesaid net assets volume shall not include the minority interests.

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