中證監:3月底起不會對境外上市額外設置門檻和條件
中國證監會發布《境外上市備案管理制度規則》表示,將完善不得境外發行上市的情形,不會對境外上市額外設置門檻和條件;對於協議控制(VIE)架構企業境外上市,該境外公司並不實際開展主營業務,而是通過協議的方式控制境內營運實體的業務和財務。新規將於3月31日正式實施。
中證監指出,該辦法施行之日起已在境外發行上市的企業將視為存量企業,存量企業不要求立即備案,後續如涉及再融資等備案事項時按要求備案即可。該辦法施行之日起已獲境外監管機構或者境外證券交易所同意(如香港市場已通過聆訊、美國市場已獲准註冊等),但未完成間接境外發行上市的境內企業,給予六個月過渡期。在六個月內完成境外發行上市的,視為存量企業。如該境內企業在六個月內需重新向境外監管機構履行發行上市程序(如香港市場需重新聆訊等)或者六個月內未完成境外發行上市的,應當按要求備案。
在「全流通」安排方面,境內企業直接境外發行上市的,允許持有其境內未上市股份的股東在備案後,依法將該股份轉換為境外上市股份並到境外交易場所上市流通,同時將放寬幣種限制,允許境內企業境外發行上市通過人民幣募集資金及分紅派息等。
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