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鼎湖区八届人大二次会议闭幕代表建言献策共谋发展

2019-09-19 04:19 来源:消费日报网

  鼎湖区八届人大二次会议闭幕代表建言献策共谋发展

  PhototakenonJune10,2018showsagiantpandabornlastyearattheChinaConservationandResearchCenterfortheGiantPandaplaysonasunnyday.(Photo:ChinaNewsService/AnYuan)PhototakenonJune10,2018showsagiantpandabornthisyearattheChinaConservationandResearchCenterfortheGiantPandaplaysonasunnyday.(Photo:ChinaNewsService/AnYuan)PhototakenonJune10,2018showsagiantpandabornthisyearattheChinaConservationandResearchCenterfortheGiantPandaplaysonasunnyday.(Photo:ChinaNewsService/AnYuan)PhototakenonJune10,2018showsagiantpandabornthisyearattheChinaConservationandResearchCenterfortheGiantPandaplaysonasunnyday.(Photo:ChinaNewsService/AnYuan)PhototakenonJune10,2018showsagiantpandabornthisyearattheChinaConservationandResearchCenterfortheGiantPandaplaysonasunnyday.(Photo:ChinaNewsService/AnYuan)PhototakenonJune10,2018showsagiantpandabornthisyearattheChinaConservationandResearchCenterfortheGiantPandaplaysonasunnyday.(Photo:ChinaNewsService/AnYuan)PhototakenonJune10,2018showsagiantpandabornthisyearattheChinaConservationandResearchCenterfortheGiantPandaplaysonasunnyday.(Photo:ChinaNewsService/AnYuan)PhototakenonJune10,2018showsgiantpandasbornthisyearattheChinaConservationandResearchCenterfortheGiantPandaplayonasunnyday.(Photo:ChinaNewsService/AnYuan)AerialphototakenonJune1,2018showstheQingdaoJiaozhouBayBridgeinQingdao,eastChinauangdaodistrict.(Xinhua/GuoXulei)AerialphototakenonJune1,2018showstheQingdaoJiaozhouBayBridgeinQingdao,eastChinauangdaodistrict.(Xinhua/GuoXulei)AerialphototakenonJune1,2018showstheQingdaoJiaozhouBayBridgeinQingdao,eastChinauangdaodistrict.(Xinhua/GuoXulei)AerialphototakenonJune1,2018showstheQingdaoJiaozhouBayBridgeinQingdao,eastChinauangdaodistrict.(Xinhua/GuoXulei)AerialphototakenonJune1,2018showstheQingdaoJiaozhouBayBridgeinQingdao,eastChinauangdaodistrict.(Xinhua/GuoXulei)

中新社现有员工2000余人,总社设在北京,拥有46个境内外分社。CNSfunctionsasastate-levelnewsagencyspreadingnewsworldwide,adatabaseofinforma:traditionalstyleofreports,includingwrittenreports,photos,wirenewsandfeaturestories;newstyleofreports,suchasnetworkinformation,videos,andSMS;contentprovidedtooverseasChinese-languagenewspapers;,CNShasmorethan2,,aswellasnewsreleasecentersinBeijing,,multi-tierandmulti-functionnewsreleasesystem,CNSkeepsprovidingvariousnewsproductsincludingwrittenreports,photos,networkinformation,,,1999,theheadquartersofCNSlauncheditsofficialsite,namedChinanews().ChinanewsholdsontothefinetraditionsofCNS,featuringspeed,simplicity,objectivity,rationality,,aswellasoneoftheworld’smostimportantonlinesourcesoforiginalChinesenews.

  ,2017showstwilightthroughtheSeventeenArchBridgeintheSummerPalaceinBeijing,capitalofChina.(Xinhua/LiuXianguo)China,700activitieswillbeheldacrossChinatocelebratethisyearsculturalandnaturalheritageday,,whichwasestablishedtosafegstakealookat20culturalheritagesitesinChina,,originallynamedQingyiYuan,ortheGardenofClearRipples,wasanimperialgardenconstructedin1750byEmperorQianlonginabidtocelebratehismother,emperorsandempressesspenttheirleisuretimethere,eselandscapegardendesign,,capitalofsouthwestChinasTibetAutonomousRegion,,2018,togreettheSpringFestivalandTibetanNewYear.(Xinhua/Chogo),LhasaThePotalaPalace,winterpalaceoftheDalaiLama,hassymbolizedTibetanBuddhismanditscen,madeupoftheWhiteandRedPalaceswiththeirancillarybuildings,isbuiltonRedMountaininthecenterofLhasaValley,atanaltitudeof3,,JokhangTempleMonasteryandNorbulingkawereaddedtothelistrespectivelyin1994,,2018showsthesnowsceneryofWestLakeinHangzhou,eastChinaZhejiangProvince,,2018.(Xinhua/HuangZongzhi),,WestLakeCulturalLandscapeofHangzhouhasinspiredfamouspoets,,pagodas,pavilions,gardensandornamentaltrees,,2018showsseaofcloudsafterrainfallatHuangyaguansectionoftheGreatWallinTianjin,northChina.(Xinhua/YangYushan),theGreatWallwindsupanddownacrossdeserts,grasslands,mountainsandplateaus,,horsetracks,watchtowers,andsheltersonthewall,,000years,,itisstilloneofthemostappealingattractionsallaroundt,oneofthegreatestwondersoftheworld,,northwestChinasGansuProvince,,2016.(Photo/Xinhua),Gansuprovince,theMogaocaves,alsoknownastheThousand-BuddhaCaves,aretheworldslargest,mostrichlyendowed,,atthecrossroadsoftradeaswellasreligious,,thecarvingofthecavesstartedin366ADandcontinuedforabout1,,housingabout45,000squaremetersofmuralsandmorethan2,000paintedsculptures,,wi(Photo/Xinhua)sYuanDynastyinChina,slegendarycapitalcity,designedbytheMongolrulersChineseadvisor,LiuBingzhong,,includingtemples,palaces,tombs,nomadicencampmentsandtheTiefangangCanal,,,:/FengJun):anImperialSacrificialAltarinBeijingLocatedinthesouthernpartofBeijing,theTempleofHeavenisamagnificentcomplexoffirs,andisthelargestoneinBeijingamongseveralroyalaltarstoHeaven,Earth,theSun,,SoutheastChinasFujianprovince,onDec9,2016.(Photo:ChinaNewsService/WangDongming)e15thand20thcenturiesover120kilometersinthesouth-westofFujianprovince,irfunctionexe,,efilm,resembling"scarfs"and"dresses",aspartoftheirrestorationintheEmperorQinshihuangsMausoleumSiteMuseuminXian,Shaanxiprovince,Feb23,2015.(Photo/CFP)ntainingterracottawarriorsandhorsesarelocatedinLintongcounty,nearXi’ancity,,,themausoleumislaidoutinlinewiththedimensionsofXianyang,,,,ridianGate(WuMen)ofthePalaceMuseuminBeijing,April17,2018.(Photo:ChinaNewsService/DuYang)ForbiddenCity,locatedinthecenterofBeijing,,,,(anareaenclosedbyfourpoles).In1924,theimperialfamilyoftheQingDynastywasremovedfromtheForbiddenCity,age,nearMountHuangshan,Anhuiprovince,inMay.(Photo:ChinaDaily/WangHao),HuangshancityinsouthAnhuiprovince,thetwotraditionalvillagesXidiandHongcunarearchitecturalcomplexes,,landscape,architecturalform,decorationandconstructiontechniquesallretaint,northChinasShanxiProvince,April22,,listedasaUNESCOWorldCulturalHeritagesitein2001,willwitnessatourismpeakastheMayDayholidayiscoming.(Photo:Xinhua/YanYan),some16kmwestofDatongcity,Shanxiprovince,theYungangGrottoeswerebuiltagainstthemountainandextendaboutonekm(),000statueswithinacarvedareaof18,000squaremeters,YungangGrottoesrepresenttheoutstandin,withtheirstrictunityoflayoutanddesign,coPoliticalPartyForumvisitLiuyuanorLingeringGardeninSuzhou,eastChinasJiangsuProvince,April22,2013.(Xinhua/ShenPeng),whichseekstorecreateminiaturenaturallandscapes,isnotillustratedanybetterthanintheninegardensinthehistoriccityofSuzhou,’,2017showstheviewofChengdesummerresortinnorthChinasHebeiProvince.(Xinhua/LiuMancang),ChengdeIntermsofthegenerallayout,architecturalstyles,constructiontechniques,decorationdetailsandgardenlandscape,theMountainResort,avastcomplexofpalacesandadministrativeandceremonialbuildingsbuiltbetween1703and1792,representsthebroadexchangeandconvergencebetweenHancultureandtheethniccultures-Confucianism,BuddhismandTaoism-andthearchitecturalstylesbetweenChina,theMountainResorthastemplesofmanyarchitecturalstylesandimperialgardensblendeffortlesslyintoalandscapeoflakes,,,centralChinasHenanProvince,April17,(Xinhua/ZhuXiang)e(618-907).Located13kmsouthofLuoyang,Henanprovince,theLongmenGrottoesareconcentratedontheeastandwestcliffsoftheYishuiRiver,,duringtheNorthernWeiDynasty,Grottoes,liketheTwentyGemsofLongmenCalligraphyandZhuSuiliang’sstonetablets,,madein641inhonorofthemotherofthefourthsonofEmperorTaizong,,,LushanMountainisoneofthemostrenownedmountainsandtourismresortsinthecountry.(Photo/ShanghaiDaily),LushanMountainisoneofChina’,whichwasinscribedontheWorldHeritageListin1996,i,LushanisthebirthplaceofChineselandscapepoetry,plus,thefamousLushanPlenumrepresentsitsroleinChina’,,southwestChinasYunnanProvince,,SCOin1997.(Photo:Xinhua/YangZongyou),lyingontheLijiangplainatanelevationof2,400metersinsouthwestYunnanprovinceofChina,alandstrategifelementsfromseveralcultures,anditsancientwater-supplysy,WudangMountain,alsoknownasTaiheMountain,isbothafamousscenicspotandaholysiteofTaoism,Chinasindigenousreligion.(Photo/)anjiangkouincentralHubeiprovince,theWudangMountainsarehometoafamouscomplexofancientpalaces,periodofnearly1,,anannualeventputonbythespecialadministrativeregionsgovernment,sonSundaynight,(Photo:Xinhua/ZhangJinjia)’straditionalChinesedesign,itstandswitnesst’smissionaryroleintheFarEastwhilealso,formingthemostuniqueblendofculturalheritageexistinginChina’,,clairaudienceandtheJadeEmperorintheDazuRockCarvingsinChongqingmunicipality.(Photo/TheofficialWechataccountofDazuRockCarvings),,’,50,000statuesand100,000inscribedwithChinesecharacter,1999.PandasshowofftheirsoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)Asthe2018FIFAWorldCupapproaches,letsseehowgiantpandasinSWChinasSichuanarepreparingforthebigevent!PandasshowofftheirsoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)PandasshowofftheirsoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)PandasshowofftheirsoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)

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AsignforapolicecheckstandsneartheCapellaResortonSentosaIsland,Singapore,June10,oplesRepublicofKoreasupremeleaderKimJong-unwillbeheldattheCapellaResort.(Photo:ChinaNewsService/XuFangqing)AsignforapolicecheckstandsneartheCapellaResortonSentosaIsland,Singapore,June10,2018.(Photo:ChinaNewsService/MengXiangjun)ReportersareseenneartheCapellaResortonSentosaIsland,Singapore,June10,oplesRepublicofKoreasupremeleaderKimJong-unwillbeheldattheCapellaResort.(Photo:ChinaNewsService/XuFangqing)AsignforapolicecheckstandsneartheCapellaResortonSentosaIsland,Singapore,June10,2018.(Photo:ChinaNewsService/MengXiangjun)PassengersareseenatSentosaStationonSentosaIsland,Singapore,June10,2018.(Photo:ChinaNewsService/MengXiangjun)AtramrunsonSentosaIsland,AsiasleadingleisuredestinationandSingaporespremierislandgetaway,June10,2018.(Photo:ChinaNewsService/MengXiangjun)AviewfromthetramonSentosaIsland,Singapore,June10,2018.(Photo:ChinaNewsService/MengXiangjun)TouristsareseenonSentosaIsland,Singapore,June10,2018.(Photo:ChinaNewsService/MengXiangjun)AviewofsceneryneartheCapellaResortonSentosaIsland,Singapore,June10,2018.(Photo:ChinaNewsService/MengXiangjun)AshuttlebusonSentosaIsland,Singapore,June10,2018.(Photo:ChinaNewsService/MengXiangjun)WorkerserectafenceneartheCapellaResortonSentosaIsland,Singapore,June10,2018.(Photo:ChinaNewsService/MengXiangjun)WorkerserectafenceneartheCapellaResortonSentosaIsland,Singapore,June10,2018.(Photo:ChinaNewsService/MengXiangjun)ReportersareseenneartheCapellaResortonSentosaIsland,Singapore,June10,oplesRepublicofKoreasupremeleaderKimJong-unwillbeheldattheCapellaResort.(Photo:ChinaNewsService/XuFangqing)

  RussianteenagericehockeyplayerslearnaboutkungfuduringavisittoBeijingHuijiaPrivateSchoolinBeijing,June11,2018.(Photo:ChinaNewsService/LiuGuanguan)RussianteenagericehockeyplayerslearnaboutkungfuduringavisittoBeijingHuijiaPrivateSchoolinBeijing,June11,2018.(Photo:ChinaNewsService/LiuGuanguan)ZhangYe,principalofBeijingHuijiaPrivateSchool,presentsgiftstovisitingRussianteenagericehockeyplayersinBeijing,June11,2018.(Photo:ChinaNewsService/LiuGuanguan)ARussianteenagericehockeyplayershowsaChinesecalligraphyworkduringavisittoBeijingHuijiaPrivateSchoolinBeijing,June11,2018.(Photo:ChinaNewsService/LiuGuanguan)

  PhototakenonJune6,2018showscustomsenforcementofficersinIstanbul’sPendikporthavecaughtundocumentedmigrants,wrappedinaluminumfoiltohidefromx-raydetectors,onan18-wheeltruckenroutetoItaly.(Photo/Agencies)PhototakenonJune6,2018showscustomsenforcementofficersinIstanbul’sPendikporthavecaughtundocumentedmigrants,wrappedinaluminumfoiltohidefromx-raydetectors,onan18-wheeltruckenroutetoItaly.(Photo/Agencies)会议认为,当前,脱贫攻坚面临的任务和挑战还十分艰巨,存在的突出问题仍然不少:一些地方贫困程度深、基础条件薄弱、公共服务不足,特殊困难群体脱贫难度大。

  客户端融合了长城网及各大门户网站的全新资讯,通过内容整合及采编流程再造,实现滚动播放、持续更新。

  AdogincostumeplayswithaballduringacontestwiththethemeofFIFAWorldCupinLima,Peru,onJune10,2018.(Xinhua/LuisCamacho)AwomaninteractswithherdogduringacontestwiththethemeofFIFAWorldCupinLima,Peru,onJune10,2018.(Xinhua/LuisCamacho)AwomaninteractswithherdogduringacontestwiththethemeofFIFAWorldCupinLima,Peru,onJune10,2018.(Xinhua/LuisCamacho)DogsincostumeareseenduringacontestwiththethemeofFIFAWorldCupinLima,Peru,onJune10,2018.(Xinhua/LuisCamacho)BrocadepaintingTheDrunkenBeautydisplayedattheParisChinaCulturalCenteronJune5,2018.()ExhibitionReconstruction:TechniquesandDesignofChineseSilkopenCultureDepartment,andorganizedbytheChinaNationalSilkMuseum,theexhibitionisanotherhighlightoftheChineseCultureandTourismMinistrysinternationalprogramofChinaWeek:InheritanceandInnovat,thenewexhibitionpresentsthetechniquesandcharmoftheancientChinesesilkthroughfoursub-themes:Broderie,Impression,Tissage,andTeinture,thatis,embroidery,printing,nJune5,2018.()ZhouWei,theevent’scuratorandassistanttothedirectoroftheChinaNationalSilkMuseum,saidtheexhibitioninfusednewdesignswithtraditionalcraftsman,thecenteralsoheldapubliclectureon"ReconstructionofChineseSilksDesignMaterials"onJune4,andanindustrialexchangemeetingthemed"Reconstruction:TechniquesandDesignofSilk"()Theindustryexchangemeetingon"Reconstruction:TechniquesandDesignofSilk"isheldattheParisChinaCulturalCenteronJune5,2018.()TheexhibitionhallofTeinture.()AmodelshowsasilkflowerdressattheParisChinaCulturalCenteronJune5,2018.()AmodelsshowsasilkdressattheParisChinaCulturalCenteronJune5,2018.()AmodelshowssilkscarvesandhandbagsattheParisChinaCulturalCenteronJune5,2018.()VisitorslookatanembroidereddressattheParisChinaCulturalCenteronJune5,2018.()

  PhototakenonJune7,2018showsexhibitsattheAfricanArtExhibitioninsouthwestChina(Xinhua/WangQuanchao)AcuratorintroducestheAfricanArtExhibitionheldinsouthwestChinasChongqing,June7,(Xinhua/WangQuanchao)JournaliststakephotosattheAfricanArtExhibitioninsouthwestChinasChongqing,June7,(Xinhua/WangQuanchao)PhototakenonJune7,2018showsexhibitsattheAfricanArtExhibitioninsouthwestChina(Xinhua/WangQuanchao)AjournalisttakesphotosattheAfricanArtExhibitioninsouthwestChinasChongqing,June7,(Xinhua/WangQuanchao)

  AstaffmemberrepairsaculturalrelicatarestorationhospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)ShanJixiang(C),thecuratorofthePalaceMuseum,poseswithvolunteersattheopeningofitsrestorationhospitaltothepublicinBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)StaffmembersrepairculturalrelicsatarestorationhospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)AvolunteertalkstovisitorsaboutculturalrelicsrestorationatahospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)AstaffmemberrepairsaculturalrelicatarestorationhospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)ShanJixiang,thecuratorofthePalaceMuseum,meetswithvisitorstoarestorationhospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)ShanJixiang,thecuratorofthePalaceMuseum,meetswithvisitorstoarestorationhospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)

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债转股的要点及操作实务解析

2019-09-19    作者:程玉伟律师
导读:一什么是债权转股权根据2019-09-19国家工商行政管理总局令第57号公布的《公司债权转股权登记管理办法》(以下简称“《办法》”)第二条的规定,债转股的涵义为:“本办法所称债权转股权,是指债权人以其依法享有的对...
中新社现有员工2000余人,总社设在北京,拥有46个境内外分社。

什么是债权转股权

根据2019-09-19国家工商行政管理总局令第57号公布的《公司债权转股权登记管理办法》(以下简称“《办法》”)第二条的规定,债转股的涵义为:“本办法所称债权转股权,是指债权人以其依法享有的对在中国境内设立的有限责任公司或者股份有限公司(以下统称公司)的债权,转为公司股权,增加公司注册资本的行为。”

1

 

公司制企业债转股的形式

(1)不改变公司的注册资本,只发生股东的变更。这种情况只能在公司股东不能清偿债务的情况下,将其持有的公司股权转让给债权人,从而折抵债务,这种转让可能在股东之间,也可能在股东与股东以外。简明一点的意思,就是股东将其股权转让的收入,冲抵债务。

(2)增加公司注册资本。即增加股东或股东股权,也就是债权人对公司(债务人)所享有的合法债权转变为对公司的投资,从而增加公司的注册资本。例如甲公司拥有对A公司的债权100万元,A公司注册资本为100万元,A公司股东为乙公司。现甲公司经与乙公司协商,将债权100万元增加A公司注册资本100万元。则债转股后,A公司注册资本为200万元,甲和乙均为A公司股东。

(3)企业改制时的债权出资。债务人为非公司企业法人时,利用其转制为公司的机会,债权人作为出资人,将债权作为拟设公司的投资,待公司成立后取得相应股权。

《办法》中的债转股指的仅是第2种情形,债转股属于增资,且不适用于债权人以其拥有的第三方的债权对被投资公司进行投资;且债转股不适用于公司设立,只适用于公司设立之后的增资,因为在被投资公司设立之前,由于此类债权没有相应的法律主体不可能存在,因此债权转股权不适用于公司设立。

2上市公司的债转股

《办法》不仅规定可以对有限责任公司的债权进行债转股,而且对股份有限公司的债权也可以债转股。因此,上市公司的债转股在工商局层面也具有可行性。但由于上市公司的增资除了资本公积、留存收益转增资本外,均需要证监会严格的审核程序。

二、可以转为股权的债权类型

根据《公司法》中对非货币性资产出资的条件要求为可评估和可转让,《办法》第三条对可转为股权的债权进行了限定,仅为三种:

1合同之债

“公司经营中债权人与公司之间产生的合同之债转为公司股权,债权人已经履行债权所对应的合同义务,且不违反法律、行政法规、国务院决定或者公司章程的禁止性规定。”可转为股权的合同之债须满足两个条件:一为债权人已经履行债权所对应的合同义务;二为不违反法律、行政法规、国务院决定或者公司章程的禁止性规定。

2人民法院生效裁判确认的债权

“人民法院生效裁判确认的债权转为公司股权。”非合同之债,如果经法院的裁定文书或判决文书的确认,也可以转为股权。

3和解协议确定的债权

“公司破产重整或者和解期间,列入经人民法院批准的重整计划或者裁定认可的和解协议的债权。”

《办法》第四条还规定了多人之债的处理方式:“用以转为股权的债权有两个以上债权人的,债权人对债权应当已经作出分割。”也就是说,在作出债转股的决议之前,债权人必须先把债权分割清楚,以免引起不必要的纠纷。《办法》第五条明确规定了法律、行政法规或者国务院决定规定债权转股权须经批准的,应当依法经过批准。

三债转股应履行的程序

1债转股的评估

根据《公司法》第27条的规定:“股东可以用货币出资,也可以用实物、知识产权、土地使用权等可以用货币估价并可以依法转让的非货币财产作价出资;但是,法律、行政法规规定不得作为出资的财产除外。对作为出资的非货币财产应当评估作价,核实财产,不得高估或者低估作价。法律、行政法规对评估作价有规定的,从其规定。”以债权出资的,应履行评估程序。

又根据《办法》第七条的规定:“用以转为股权的债权,应当经依法设立的资产评估机构评估。债权转股权的作价出资金额不得高于该债权的评估值。”而且,由于《办法》规定,股东(大)会决议应当确认债权作价出资金额,因此,实务操作中也需要股东大会在评估后,对评估价格进行确认,并形成决议。

2债转股债权的验资程序

根据《办法》第八条的规定:“债权转股权应当经依法设立的验资机构验资并出具验资证明。”验资证明应当包括下列内容:

(1)债权的基本情况,包括债权发生时间及原因、合同当事人姓名或者名称、合同标的、债权对应义务的履行情况;

(2)债权的评估情况,包括评估机构的名称、评估报告的文号、评估基准日、评估值;

(3)债权转股权的完成情况,包括已签订债权转股权协议、债权人免除公司对应债务、公司相关会计处理;

(4)债权转股权依法须报经批准的,其批准的情况。

3债转股的工商登记变更程序及手续

根据《办法》第九条、第十条的规定,债权转为股权的,公司应当依法向公司登记机关申请办理注册资本和实收资本变更登记。公司申请变更登记,除按照《公司登记管理条例》和国家工商行政管理总局有关企业登记提交材料的规定执行外,还应当分别提交以下材料:

(1)属于本办法第三条第(一)项规定情形的,提交债权人和公司签署的债权转股权承诺书,双方应当对用以转为股权的债权符合该项规定作出承诺;

(2)属于本办法第三条第(二)项规定情形的,提交人民法院的裁判文; 

(3)属于本办法第三条第(三)项规定情形的,提交经人民法院批准的重整计划或者裁定认可的和解协议。

综上所述,企业在准备债转股登记资料清单时,至少应准备以下资料:(1)债转股合同;(2)股东会审议债转股决议;(3)股东会确认债权作价出资金额决议;(4)验资报告;(5)修改后的《公司章程》;(6)股东的主体资格证明;(7)债权转股权承诺书/裁判文书/和解文书等。

四债转股的操作分析

债转股与上市融资有异曲同工之妙,都让企业获得了一笔不需偿还的稳定资金,而企业自身也降低了负债并提高了资金周转的灵活度。在企业实施债转股以后,其负债能力和可抵押资产都得以提高,企业信誉也自然而然的随之提高,这都将有助于促进企业进一步融资,所以说债转股对于企业来说是有百利而无一害。

所谓债转股,是指国家组建金融资产管理公司收购银行的不良资产,把原来银行与企业间的债权债务关系,转变为金融资产管理公司与企业间的控股(或持股)与被控股的关系,债权转为股权后,原来的还本付息就转变为按股分红。国家金融资产管理公司实际上成为企业阶段性持股的股东,依法行使股东权利,参与公司重大事务决策,但不参与企业的正常生产经营活动,在企业经济状况好转以后,通过上市、转让或企业回购形式回收这笔资金。

1债转股的方式

债转股本身并不复杂,但当它与资本运营的其他手段结合起来后就有了十分丰富多彩的表现形式。操作中可分别情况根据不同企业的条件和要求采取不同的办法,尽可能地减少交易环节和成本,避免与制度发生冲突。 

(1)债转股结合新股发售:对被债转股企业尚未改制上市的,债权方可以所拥有的债权作为出资参与债务方的股份制改造,将债权转为股权并通过新股发售变现。 

(2)控股权转让中的债转股:企业控股权转让往往意味着企业发展方向,主营业务等的改变,是企业重整的重要方式之一。要完成企业控股权的转让,被控股企业的债务负担能否妥善解决往往是关乎成败的重要因素。债转股在此方面则有广泛的运用空间。

(3)三角置换:债权方以所持债权置换债务方持有的第三方企业的股权或债权,包括债权转股权后的再置换。当债务方自身资产质量较差,债权人不能接受其债权转股权时,如果该债务企业持有其他企业的股权或债权,三角置换式的债转股可以达成目的。

(4)债权转质押股权:当企业债务到期无法清偿时,债务方以本企业等值股权作抵押重新取得对债权方到期债权资产的占有。使用权,双方签订“股权质押协议”,质押期内债权方或享受按年度领取固定利息分红的优先股股东的待遇;或者享受按实际经营收益参与分红的普通股股东的待遇,质押期满债务方偿还原始债务。如债务方不能履约,债权方有权对质押股权进行处置。这种方式与股权直接转债权不同,质押期内,质押股份的股东并没有发生变化,债务人仍然是该部分股份的名义所有者,但不享受该部分股份所得红利,而是将其作为到期末清偿债务的利息交与质押权人,只有当质押期满后债务人仍不能清偿债务时,质押权人处置股份时,才可能出现债权转股权或股权拍卖的情况。 

这种方式的优点是,债务人可以延缓债务清偿的截止期限,又不失去对股权的名义控制;债权人在延展期内有利息收入的来源,并不立即失去债务偿还优先于股权分配的权利,比债权立即转股权更具灵活性。其不足之处在于适用范围较小,只适合企业仍能保持正常的经营活动,有固定现金流入,只是有短期债务清偿危机的情况。

(5)债权转回购股权:当企业债务到期后无法立即清偿时,债权债务双方签订“股权回购协议”,债权方以所持债权形式购买债务方等值股权(协议期内不办理股本或股权变更手续),转换价格以剔除该部分债务后的净资产值为据,同时约定债务方的回购期限及回购价。回购价有两种确定方式,其一是在考虑资金时间价值及机会成本基础上确定,通常应以年利率表述;其二是订明以到期日等额股权的净资产价值作为回购价。

上述5种方式中,方式1适合于企业或项日运营情况良好,只是由于该企业或项目负债经营,利息负担较重而影响经营效果,通过债转股改善资产负债状况和减轻利息负担压力后,辅以一定的资本运作就可以达到企业或项目上市的情况,其优点在于能够以较好的企业形象上市,资本周转的时间不长;方式3适合于债转股企业虽不具上市潜力的项目,但拥有期也上市企业。绩优企业的股份或债务,资产管理公司可以所持债权置换债务方持有的第三方股权或债权,达到变现的目的;方式4、5较前3种方式则具灵活性,既可享受债权优先偿还的权利,又可在债权确实无法及时兑现时,获得股权的担保,而且与前几种方式增加股份相比,方式4、5并不增加企业股份总数,且大股东不会有失去控制权的危险。因此,具体到不同的公司,债转股究竟使用哪种方式,应根据相关各方的目的、财务状况、经营情况及相关背景来综合考虑。

2债转股的流程

债转股因方式不同而程序各异,但一般会包括以下步骤:

(1)达成债转股意向;

(2)获取政府部门批准;

(3)资产、债务评估。 

对债务的确定,美国RTC在处理储蓄与贷款协会不良债权问题时有二种方法:一种是将不良资产以市值转让,这种做法在操作上会很复杂和费时,但能正确反映债权的真实价值;一种是将银行债权以面值转让,这种做法的好处在于可以不必对企业债务进行准确的评估,可以尽快把不良资产从银行剥离出来,且银行的资本充足率不会受到影响,但这样的期票需要有政府担保。

资产的价值确定也有两神方式:账面价值法和公允价值法,在债转股时确定企业资产应以公允价值为准,公允价值的确定主要取决于具体价值标准的选择。

(4)债转股比例确定     

债转股比例的确定关系到债权、债务双方的切身利益,是债转股操作中的关键环节。债转股最简单的方式是1:1转股,假设评估的净资产为A,拟转股本的负债为B,则1:1转股后债权人所占股份为:B÷(A+B)×100%,但1:1转股并非绝对公平,而是需要债权、债务双方通过协商确定,可能是溢价转股,也可能是折价转股,而企业净资产收益率与银行贷款利率则是决定转股比例的重要因素之一。 

最后则是签订债转股协议及最后实施阶段。

当企业债台高筑的时候,债转股便成为企业“起死回生”的一种重要措施。因为如果不进行债转股,那债权人为讨债有可能提出破产申请,而债转股确有效的避免了企业走向破产,同时也保护了债权人的合法利益。而且这一措施还可以避免企业职工权益受损,所以说当企业因为债而被逼入绝境时并不只有“死亡”这一种结果,还有可能绝处逢生。

来源:律海扬帆

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