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.
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(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。)
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？
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：
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?
1．VIE协议控制架构搭建和拆除过程，VIE协议执行情况，以及拆除前后的控制关系结构图；
2．标的资产是否曾筹划境外资本市场上市。如是，应当披露筹划上市进展、未上市原因等情况；
A: Where a listed company is carrying out a material asset restructuring, dedicated disclosures of
3．VIE协议控制架构的搭建和拆除过程是否符合外资、外汇、税收等有关规定，是否存在行政处罚风险；