When an IPO issuer restructures identical, similar or related businesses under the same corporate controller during the reporting period, it shall pay close attention to the effect of the reorganization on its total assets, or its operating revenue or gross profit.
The Provisions set forth criteria for a people's court to accept a petition of a shareholder or shareholders to dissolve the company.
The Circular sets forth the criteria for asset appraisal firms applying for securities and futures-related business valuation qualifications.
Return of leaseholds exempted from business tax.
Foreign enterprises pay income tax according to the Gregorian calendar year.
Threshold for recognition as material asset reorganizations raised.
Criteria for board resolution on material asset reorganization further detailed.
33 types of documents required for information disclosure for material asset reorganizations.
Credible import/export enterprises exempted from customs inspection.