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近年来,涉矿收购的上市公司数量越来越多、行业越来越广。然而部分上市公司的主业不是矿业,从收购到核算整个过程,业务类型有较大不同。本文拟以笔者参与的一家矿业股权收购涉及到的几个相关问题进行分析。一、背景资料收购企业A系主业为制造业的中小板上市公司,被收购企业B系主业为矿业的有限责任公司。两企业为非关联企业,业务属非同一控制下的合并。B企业原资产负债表(简)和评
In recent years, the number of listed companies involved in mine acquisition more and more, the industry is more and more widely. However, the main business of some listed companies is not mining. From acquisition to accounting, the business types are quite different. This article intends to participate in the acquisition of a mining related to the acquisition of several related issues for analysis. First, the background information acquisition of the main business of the Department A is a manufacturing company listed on the small board, the main business of the acquired company B is a limited liability company mining industry. Two enterprises are non-affiliated enterprises, the business is not under the same control of the merger. B company original balance sheet (Jane) and evaluation