版權(quán)說(shuō)明:本文檔由用戶提供并上傳,收益歸屬內(nèi)容提供方,若內(nèi)容存在侵權(quán),請(qǐng)進(jìn)行舉報(bào)或認(rèn)領(lǐng)
文檔簡(jiǎn)介
1、1本科畢業(yè)論文(設(shè)計(jì))外文翻譯外文出處CanadianSocialScience.外文作者JinlongZHAOGaiqinZHANG原文:原文:Legal.IssuesontheAssetRestructuringofListedCompanies1.THEIESONASSETRESTRUCTURINGOFLISTEDCOMPANIES1.1Comparisionofassetrestructuringwithotherrelevan
2、tconceptsAssetrestructuringisdependentconceptthatexistsduringtheprocessofstateownedenterpriserefm.Aftermanyyearsofdevelopmenttherehasbeenrichfruitofstudiesonassetrestructuringbutdifferentpeoplehavedifferentpointofviewsab
3、outtheconceptofassetrestructuringthequestionfinallysettledin2008.TheapplicationscopeofManagementonSignificantAssetRestructuringofListedCompanywhichwasfmulatedbySecuritiesRegulatyCommissiononMarch242008cametoeffectonMay18
4、2008.Fromthisadministrativelegislationwecandefinitetheconceptofassetrestructuringthatisassetrestructuringmeansenterprisetradeassetbythewayofbuyingsellingotherwaysoutsidedailybusinesswhichleadtothechangeofmainbusinessasse
5、tincome.3Thedefinitionofassetrestructuringcanhelpusseparateassetrestructuringfromrelatedconcept.1.1.1AssetrestructuringcapitaloperationThepracticeofcapitaloperationiginatedinthewestwldespeciallyfromthedevelopedmarketecon
6、omycountriessuchasUSAUKetc.NeverthelessthejustconceptofassetrestructuringwasbnfmallyinChina.Whatissocalledoperationistoachievecapitalappreciationbyarrangementassetartificiallybythewayofinvestmentfinancingassetrestructuri
7、ngpropertyrighttradessoon.Therefecapitaloperationhavelargerscopethanassetrestructuringassetrestructuringisjustoneofmeansofcapitaloperation.3Accdingtothedegreeofopeningitisdividedtoclosedopeningrestructuring.Closedrestruc
8、turingusuallybuyssharesbonesthatarenotincirculationmergercontroltargetenterprisetoexpcpatescale.Openingrestructuringgenerallytakesthefmofbuyingsharesoflistedcompanypurchasecontrollistedcompanytorealizeinterestoptimizatio
9、ninourcountrybecauseofrestrictiononfinancialderivativesmostassetrestructuringbelongtoclosedrestructuring.1.2.2MeansofAssetRestructuringofListedCompanyThemainmeansofassetrestructuringistopeeloffbadassetlistpartiallyswapde
10、btequityclearsoon.Peelingoffbadassetistosellpartofassettootherenterprise.Theassetcanbefixedassetcurrentassetallsubaffiliatecompany.Thepurposeofpeelingoffbadassetistomakelistedcompanythintoguaranteecebusinessdevelopmentof
11、listedcompany.Whatisthekeyistofindsuitablebuyerbecauseassetselltocompetitswhichnodoubtimpactonlistedcompanytherefenonrelatedenterprisemaybetherightbuyer.LENOVOimproveitsmarketsharebythewayofpeelingoffbadasset.In2003LENOV
12、Osells50%sharesofmotherboardfactytoMemyCompanyinShenzhenwhichisajointventurethatissetupbycooperatingwithGigabyteMotherboardCompanyofTaiwan.In2004LENOVOsold50%ofLENOVOcybertoitsparentcompanyLENOVOholding.Tolistpartiallyis
13、thatlistedcompanylistsitspartbusinesssubcompanyseparatelyincomebelongstoparentcompany.Tolistpartiallydonotchangetheownershipparentcompanyhaveabsoluterightofcontrol.Whencpatecomeintothesituationthatisnoneconomicscaletolis
14、tpartiallyisanidealchoiceindertomakecpatethin.In2000QingdaoHuanyuspunofffromQingdaobridgetolistinHongKongin2000TongrensciencetechnologyspunfromTongrentangin2001TuopusciencetechnologyspunfromTuopusoftware.Debtequityswapis
溫馨提示
- 1. 本站所有資源如無(wú)特殊說(shuō)明,都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請(qǐng)下載最新的WinRAR軟件解壓。
- 2. 本站的文檔不包含任何第三方提供的附件圖紙等,如果需要附件,請(qǐng)聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
- 3. 本站RAR壓縮包中若帶圖紙,網(wǎng)頁(yè)內(nèi)容里面會(huì)有圖紙預(yù)覽,若沒(méi)有圖紙預(yù)覽就沒(méi)有圖紙。
- 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
- 5. 眾賞文庫(kù)僅提供信息存儲(chǔ)空間,僅對(duì)用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理,對(duì)用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯,并不能對(duì)任何下載內(nèi)容負(fù)責(zé)。
- 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容,請(qǐng)與我們聯(lián)系,我們立即糾正。
- 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時(shí)也不承擔(dān)用戶因使用這些下載資源對(duì)自己和他人造成任何形式的傷害或損失。
最新文檔
- 上市公司重整中的資產(chǎn)重組法律問(wèn)題研究.pdf
- 上市公司資產(chǎn)重組問(wèn)題研究.pdf
- 上市公司重大資產(chǎn)重組法律案例分析
- 資產(chǎn)重組的幾個(gè)模式和上市公司資產(chǎn)重組評(píng)析
- 上市公司重大資產(chǎn)重組及其會(huì)計(jì)問(wèn)題
- 上市公司資產(chǎn)重組會(huì)計(jì)問(wèn)題研究.pdf
- 關(guān)于上市公司資產(chǎn)重組問(wèn)題的研究.pdf
- 上市公司資產(chǎn)重組的融資問(wèn)題研究.pdf
- 淺析上市公司資產(chǎn)重組中的會(huì)計(jì)問(wèn)題
- 論上市公司資產(chǎn)重組的問(wèn)題與對(duì)策
- 上市公司資產(chǎn)重組研究.pdf
- 我國(guó)上市公司重大資產(chǎn)重組問(wèn)題研究.pdf
- 我國(guó)上市公司資產(chǎn)重組相關(guān)財(cái)務(wù)問(wèn)題分析
- 上市公司資產(chǎn)重組財(cái)務(wù)會(huì)計(jì)問(wèn)題研究
- 上市公司資產(chǎn)重組中的財(cái)務(wù)問(wèn)題研究.pdf
- 上市公司資產(chǎn)重組若干會(huì)計(jì)問(wèn)題研究.pdf
- 上市公司重大資產(chǎn)重組法律法規(guī)匯編
- 上市公司重大資產(chǎn)重組法律法規(guī)匯編
- 對(duì)我國(guó)上市公司資產(chǎn)重組財(cái)務(wù)問(wèn)題的研究
- 上市公司資產(chǎn)重組失敗原因分析
評(píng)論
0/150
提交評(píng)論