每(mei)經(jing)AI快(kuai)訊，證(zheng)(zheng)(zheng)監(jian)(jian)會發(fa)(fa)(fa)布《上市公司(si)向(xiang)(xiang)特(te)定(ding)(ding)對象(xiang)發(fa)(fa)(fa)行可轉換公司(si)債(zhai)券(quan)(quan)購(gou)(gou)買(mai)(mai)資(zi)產(chan)規(gui)則(ze)》。全文共17條，主要內(nei)容包(bao)括：在(zai)(zai)適用原則(ze)方面(mian)(mian)，規(gui)定(ding)(ding)上市公司(si)發(fa)(fa)(fa)行定(ding)(ding)向(xiang)(xiang)可轉債(zhai)購(gou)(gou)買(mai)(mai)資(zi)產(chan)除適用本(ben)規(gui)則(ze)外，還需參照適用《重(zhong)(zhong)(zhong)組(zu)(zu)辦法(fa)(fa)》等(deng)關(guan)(guan)于發(fa)(fa)(fa)行股(gu)(gu)份購(gou)(gou)買(mai)(mai)資(zi)產(chan)的(de)有(you)關(guan)(guan)規(gui)定(ding)(ding)，并適用《可轉債(zhai)辦法(fa)(fa)》和(he)中國(guo)證(zheng)(zheng)(zheng)監(jian)(jian)會其(qi)他相關(guan)(guan)規(gui)定(ding)(ding)；在(zai)(zai)發(fa)(fa)(fa)行條件方面(mian)(mian)，以(yi)援引上位(wei)法(fa)(fa)的(de)方式(shi)，明確(que)發(fa)(fa)(fa)行定(ding)(ding)向(xiang)(xiang)可轉債(zhai)實施重(zhong)(zhong)(zhong)組(zu)(zu)需同(tong)時符合重(zhong)(zhong)(zhong)大資(zi)產(chan)重(zhong)(zhong)(zhong)組(zu)(zu)、公開發(fa)(fa)(fa)行公司(si)債(zhai)券(quan)(quan)、向(xiang)(xiang)特(te)定(ding)(ding)對象(xiang)發(fa)(fa)(fa)行新股(gu)(gu)（轉股(gu)(gu)股(gu)(gu)份來源(yuan)于回購(gou)(gou)的(de)除外）等(deng)多重(zhong)(zhong)(zhong)條件；在(zai)(zai)定(ding)(ding)價和(he)鎖定(ding)(ding)方面(mian)(mian)，按(an)照“同(tong)樣情(qing)況(kuang)同(tong)等(deng)處理”的(de)原則(ze)，參照發(fa)(fa)(fa)行股(gu)(gu)份購(gou)(gou)買(mai)(mai)資(zi)產(chan)的(de)相關(guan)(guan)規(gui)定(ding)(ding)和(he)實踐做法(fa)(fa)，就作(zuo)為(wei)支付工具的(de)定(ding)(ding)向(xiang)(xiang)可轉債(zhai)的(de)定(ding)(ding)價機制、限售期(qi)限等(deng)作(zuo)出規(gui)定(ding)(ding)；在(zai)(zai)權(quan)益計算(suan)方面(mian)(mian)，明確(que)在(zai)(zai)認定(ding)(ding)是否構成重(zhong)(zhong)(zhong)組(zu)(zu)上市等(deng)情(qing)形(xing)時投資(zi)者擁有(you)上市公司(si)權(quan)益數量(liang)及比例的(de)計算(suan)方式(shi)。（證(zheng)(zheng)(zheng)監(jian)(jian)會網(wang)站）