西藏旅遊(600749.SH)收到問詢函：要求補充披露重組標的資產是否涉及同一經營資產的再次上市、相關交易安排是否存在規避分拆上市條件等
格隆匯 3 月 21日丨西藏旅遊(600749.SH)公佈，2021年3月21日，公司收到上海證券交易所下發的《關於對西藏旅遊股份有限公司重大資產重組預案信息披露的問詢函》(上證公函【2021】0259號)。
其中，預案顯示，公司擬發行股份及支付現金購買間接控股股東新奧控股持有的新繹遊船100%的股權，構成重組上市。公開信息顯示，標的資產新繹遊船原系另一家上市公司新智認知的控股子公司，新智認知與西藏旅遊實際控制人均為王玉鎖。同時關注到，新智認知2015年IPO上市時主營業務為海洋旅遊運輸業務。請公司補充披露：(1)標的資產是否來自新智認知，是否為其IPO時的主要經營資產，是否為其主要利潤來源，此次交易是否涉及同一經營資產的再次上市；(2)結合前述問題，説明標的資產是否符合《首次公開發行股票並上市管理辦法》及《首發業務若干問題解答(一)》相關規定。請財務顧問和律師發表意見。
公開資料顯示，2020年12月底，新智認知將標的資產出售給新奧控股，此次交易擬將標的資產再次注入西藏旅遊，並構成重組上市。關注到，新智認知與西藏旅遊均受同一實際控制人王玉鎖控制。請公司向間接控股股東及實際控制人核實並補充披露：(1)標的資產短期內從新智認知置出，並擬注入同一控制下的西藏旅遊實現重組上市，相關交易安排的主要考慮和籌劃過程，是否為一攬子交易安排，並結合分拆條件等，説明相關交易安排是否存在規避分拆上市條件的情形；(2)標的資產出售後對新智認知後續持續經營的影響，相關安排是否會導致新智認知經營業績大幅下滑，是否存在損害上市公司及中小股東利益的情形；(3)此次交易與前期新智認知出售資產相關公吿是否存在前後信息披露不一致的情況；(4)新奧控股持有標的資產100%股權期間，與標的資產交易情況，包括但不限於資產交易、資金往來、提供擔保、利潤分配等，如有，請詳細披露金額及原因，以及對此次交易評估作價的影響。請財務顧問、律師和會計師發表意見。
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