Re: Q&A in connection with the special requirements on arrangement of profit and loss in transition period in the process of implementation of material assets restructuring by listed companies

上市公司实施重大资产重组中，对过渡期间损益安排有什么特殊要求？（2015年9月18日）

What are the special requirements on arrangement of profit and loss in transition period in the process of implementation of material assets restructuring by listed companies? (September 18, 2015)

答复：对于以收益现值法、假设开发法等基于未来收益预期的估值方法作为主要评估方法的，拟购买资产在过渡期间（自评估基准日至资产交割日）等相关期间的收益应当归上市公司所有，亏损应当由交易对方补足。

Reply: In case of adoption of such evaluation methods that are based on the expectation of future income such as the present earning value method and the hypothetical development method as the main evaluation methods, the proceeds of assets to be purchased in transition period (from base date of assets evaluation to assets settlement date) and other relevant periods shall be owned by listed companies, but the loss shall be covered by counter party.

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