1、(中英对照)证监会问答之关键词八：refinancing investment projects八、关于再融资募投项目达到重大资产重组标准时相关监管要求的问题与解答（2015年11月27日）IV.Relevant Q&A for supervision requirements in the event that refinancing investment projects satisfy the material assets restructuring standard (November 27, 2015)问：上市公司再融资募投项目达到重大资产重组标准时，应当符合哪些监管要求？Ques
2、tion: What supervision requirements should a listed company comply with when its refinancing investment projects satisfy the material assets restructuring standard?答复：根据上市公司重大资产重组管理办法（以下简称重组办法）第二条第三款的规定，如果上市公司非公开发行预案披露的募投项目，在我会核准之后实施，或者该项目的实施与非公开发行获得我会核准互为前提，可以不再适用重组办法的相关规定。Reply: According to the p
3、rovisions of Article 2.3 of the Measures for Management of Material Assets Restructuring of Listed Companies (hereinafter referred to as the Restructuring Measures), if investment projects disclosed in the non-public offering of a listed company are implemented after approval by CSRC, or the impleme
4、ntation of such projects and acquisition of CSRCs approval of non-public offering are mutually premises, the relevant provisions of the Restructuring Measures may be no more applicable.如果募投项目不以非公开发行获得我会核准为前提，且在我会核准之前即单独实施，则应当视为单独的购买资产行为。如达到重大资产重组标准，应当按照公开发行证券的公司信息披露内容与格式准则第26号上市公司重大资产重组（2014年修订）的规定编
5、制、披露相关文件。If the acquisition of CSRCs approval of non-public offering doesnt premise the investment projects, such investment projects implemented before approval by CSRC shall be deemed as individual asset purchasing behavior. If such investment projects satisfy the material assets restructuring standard, relevant documents shall be prepared and disclosed in light of the Information Disclosure Content and Format Norm of Company Publicly Offering Securities No.26Material Assets Restructuring of Listed Companies (Revised in 2014).以上仅代表旗渡观点，欢迎批评指正或讨论交流。
