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一、股份回购的法规分析 股份回购是指公司出于特定目的将已发行的股份重新购回的行为。 我国《公司法》第149条规定:“公司不得收购本公司的股票,但为减少公司注册资本而注销股份或者与持有本公司股票的其他公司合并时除外,公司依照前款规定收购本公司的股票后,必须在十日内注销该部分股份,依照法律、行政法规办理变更登记,并公告。”《上市公司章程指引》第24条规定:“公司在下列情况下,经公司章程规定的程序通过,并报国家有关主管机关批准后,可以购回本公司的股票:①为减少公司资本而注销股份;②与持有本公司股票的其他公司合并。
First, the share repurchase laws and regulations Share repurchase refers to the company for a specific purpose will be issued shares repurchase behavior. Article 149 of the Company Law of the PRC stipulates: “The Company shall not acquire the shares of the Company except when it cancels the shares for the purpose of reducing the registered capital of the Company or merges with other companies holding the shares of the Company, and the Company acquires the Company in accordance with the provisions of the preceding paragraph Of the shares must be canceled within 10 days of the shares, in accordance with the laws and administrative regulations change registration, and notice. ”“ Articles of Association of listed companies, ”Article 24 provides:" The company in the following circumstances, the procedures prescribed by the Articles of Association After approval and approval from the relevant competent authority of the state, the Company may repurchase the shares of the Company: (i) the cancellation of shares for the purpose of reducing the capital of the company; (ii) the merger with other companies holding the shares of the Company.