上市公司重大资产重组管理办法Measures for the Administration of Material Asset Reorganization of ListedCompanies颁布机关:中国证券监督管理委员会Promulgating Institution: China Securities Regulatory Commission文号:中国证券监督管理委员会令第109号Document Number: Order No.109 of the China Securities Regulatory Commission颁布时间: Promulgating Date: 10/23/2014 10/23/2014实施时间: Effective Date: 11/23/2014 11/23/2014效力状态: Validity Status: 有效Valid第一章总则Chapter 1: General Provisions第一条为了规范上市公司重大资产重组行为，保护上市公司和投资者的合法权益，促进上市公司质量不断提高，维护证券市场秩序和社会公共利益，根据《公司法》、《证券法》等法律、行政法规的规定，制定本办法。
Article 1 These Measures are formulated pursuant to the provisions of the Company Law, the Securities Law and other relevant laws and administrative regulations, for the purposes of regulating material asset reorganization of listed companies, protecting the lawful rights and interests of listed companies and investors, and promoting the constant improvement of the quality of listed companies, and maintaining the order of the securities market and the social public interests.第二条本办法适用于上市公司及其控股或者控制的公司在日常经营活动之外购买、出售资产或者通过其他方式进行资产交易达到规定的比例，导致上市公司的主营业务、资产、收入发生重大变化的资产交易行为（以下简称重大资产重组）。
Article 2 These Measures shall be applicable to asset trading behaviors, other than the daily business activities, conducted by a listed company or companies held or controlled by it, such as the purchase and sale of assets, or asset trading by other means that reach a specified proportion, thereby causing major changes to the main business, assets, or income of that listed company (hereinafter, "material asset reorganization").上市公司发行股份购买资产应当符合本办法的规定。
Purchase of assets by a listed company by means of issuing shares shall be in compliance with the provisions of these Measures.上市公司按照经中国证券监督管理委员会（以下简称中国证监会）核准的发行证券文件披露的募集资金用途，使用募集资金购买资产、对外投资的行为，不适用本办法。
If a listed company, according to the fund raising purposes disclosed in the securities issuance documents that are verified and approved by the China Securities Regulatory Commission (hereinafter, the "CSRC"), uses the raised funds to purchase assets or make outbound investments, these Measures shall not apply.第三条任何单位和个人不得利用重大资产重组损害上市公司及其股东的合法权益。
Article 3 Organizations and individuals shall not harm the lawful rights and interests of listed companies and their shareholders by way of material asset reorganization.第四条上市公司实施重大资产重组，有关各方必须及时、公平地披露或者提供信息，保证所披露或者提供信息的真实、准确、完整，不得有虚假记载、误导性陈述或者重大遗漏。
Article 4 Where a listed company carries out material asset reorganization, the parties concerned shall disclose or provide information in a timely and fair manner, ensure the truthfulness, accuracy, and completeness of the information disclosed or provided, and shall be free from any false record, misleading statement, or major omission.第五条上市公司的董事、监事和高级管理人员在重大资产重组活动中，应当诚实守信、勤勉尽责，维护公司资产的安全，保护公司和全体股东的合法权益。
Article 5 Directors, supervisors, and senior management personnel of a listed company shall, during material asset reorganization, be faithful, diligent, and conscientious, maintain the safety of the company's assets, and protect the lawful rights and interests of the company and all the shareholders.第六条为重大资产重组提供服务的证券服务机构和人员，应当遵守法律、行政法规和中国证监会的有关规定，遵循本行业公认的业务标准和道德规范，严格履行职责，对其所制作、出具文件的真实性、准确性和完整性承担责任。
Article 6 Securities service institutions and personnel that provide services for material asset reorganization shall abide by the relevant provisions of laws, administrative regulations, and relevant provisions of the CSRC, observe the business criteria and moral standards generally accepted in that sector, strictly perform their duties, and bear liability for the truthfulness, accuracy, and completeness of the documents they have prepared and issued.前款规定的证券服务机构和人员，不得教唆、协助或者伙同委托人编制或者披露存在虚假记载、误导性陈述或者重大遗漏的报告、公告文件，不得从事不正当竞争，不得利用上市公司重大资产重组谋取不正当利益。
The securities service institutions and personnel prescribed in the preceding paragraph shall not instigate, assist or collude with the client to prepare or disclose the reports or announcements that have any false record, misleading statement, or major omission and shall not engage in unfair competition or make use of the major reorganization of the listed company to seek improper interests.第七条任何单位和个人对所知悉的重大资产重组信息在依法披露前负有保密义务。
Article 7 Organizations and individuals shall be obliged to keep confidential the information on material asset reorganization they have access to before such information is disclosed in accordance with the law.禁止任何单位和个人利用重大资产重组信息从事内幕交易、操纵证券市场等违法活动。