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一、案例简介2006年年初,伊利股份经审议通过的股权分置改革方案实施公告在追加对价安排中有如下规定:参加本次股权分置改革的非流通股股东承诺,在股权分置改革方案实施后,若公司2006年和2007年的经营业绩无法达到设定目标,将分别向流通股股东追送一次股份,否则把应向流通股股东追送的股份转送给公司激励对象,作为股权激励。并且分别对2006年和2007年进行以下两次追送安排:如果公司2006、2007年度报告正式公告时,出现下列两种情形之一:1、
I. Introduction to the Case In early 2006, the announcement on the implementation of the share merger reform plan passed by Yili Stock in the additional price arrangement was as follows: The shareholders of non-tradable shares participating in the share merger reform promised that in the share merger reform plan After the implementation, if the operating performance of the Company in 2006 and 2007 fails to meet the set targets, it will separately send back a share to the shareholders of tradable shares, otherwise the shares that should be traced back to the tradable shareholders should be forwarded to the company’s incentive target as the equity incentive . And the two follow-up arrangements for 2006 and 2007 respectively: If the Company officially announces the 2006 and 2007 annual reports, one of the following two situations occurs: