Re: Q&A in connection with Article 35 (“completion of the execution”) of the Measures for Management of Material Assets Restructuring of Listed Companies

《上市公司重大资产重组管理办法》第35条规定“上市公司应当在重大资产重组实施完毕后的有关年度报告中单独披露上市公司及相关资产的实际盈利数与利润预测数的差异情况”，前述“实施完毕”是指上市公司取得相关批文还是办理资产过户？（2015年9月18日）

Article 35 of the Measures for Management of Material Assets Restructuring of Listed Companies provides that “A listed company shall separately disclose the variance between the actual profit and the forecasted profit of the listed company and the related assets in the relevant annual report after the completion of the execution of material assets restructuring”. Does the said “completion of the execution” mean that a listed company obtains relevant approval or handles assets transfer formalities?(September 18, 2015)

答复：“实施完毕”是指资产过户实施完毕。

Reply: The “completion of the execution” refers to completion of handling assets transfer formalities.

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