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近期,备受市场瞩目的电广传媒“以股抵债”方案正式获得国资委的批准。第一例上市公司以股抵债方案可望具体实施。据中国证监会、国资委有关负责人的解释。“以股抵债”是指上市公司以其控股股东“侵占”的资金作为对价,冲减控股股东持有的上市公司股份,被冲减的股份依法注销。基于这一解释,笔者认为,“以股抵债”事实上同时具有三种性质:关联
Recently, the highly-received “Equity Debt Repayment” program of E-Media, which has attracted much attention from the market, was officially approved by the SASAC. The first example of a stock-based debt-issuing plan for listed companies is expected to be implemented. According to the explanation of the relevant person in charge of the China Securities Regulatory Commission and the SASAC. “Debt with stocks” means that the listed company uses the funds of its controlling shareholder “invasion” as consideration, and offsets the shares of listed companies held by the controlling shareholder, and the cancelled shares are cancelled according to law. Based on this explanation, the author believes that “debt with stock ” actually has three properties at the same time: