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1、上市公司股份回购规则(2023修订)RulesforRepurchaseofSharesbyListedCompanies(2023Revision)制定机关:中国证券监督管理委员会发文字号:中国证券监督管理委员会公告202363号公布日期:2023.12.15施行日期:2023.12.15效力位阶:部门规范性文件法规类别:证券监督管理机构与市场监管IssuingAuthority:ChinaSecuritiesRegulatoryCommissionDocumentNumber:AnnouncementNo.632023oftheChinaSecuritiesRegulatoryCommis
2、sionDateIssued:12-15-2023EffectiveDate:12-15-20231.evelofAuthority:DepartmentalRegulatoryDocumentsAreaofLaw:SecuritiesRegulatoryInstitutionsandMarketSupervisionandManagementAnnouncementoftheRegulatoryCommissionChinascuntls中国证券监督管理委员会公告(No.632023)(2023)63号)TheRulesforRepurchaseofSharesbyListedCompani
3、esareherebyissuedandshallcomeintoforceonthedateofissuance.现公布上市公司股份回购规则,自公布之日起施行。Annexes:1.RulesforRepurchaseofSharesbyListedCompanies附件:1.上市公司股份回购规则2.RevisionExplanationfortheRulesforRepurchaseofSharesbyListedCompanies2.上市公司股份回购规则修订说明ChinaSecuritiesRegulatoryCommissionDecember15,2023中国证监会2023年12月15
4、日RUleSforRepurchaseofSharesbyListed上市公司股份回购规则CompaniesChapterIGeneralProvisions第一章总则第一条为规范上市公司股 份回购行为,依据中华人民共 和国公司法(以下简称公司 法)、中华人民共和国证券 法(以下简称证券法)等 法律、行政法规,制定本规则。Article1Forthepurposesofregulatingtherepurchaseofsharesbylistedcompanies,theseRulesaredevelopedinaccordancewiththeCompanyLawofthePeoplesRe
5、publicofChina(hereinafterreferredtoastheuCompanyLawn),theSecuritiesLawofthePeoplesRepublicofChina(hereinafterreferredtoastheuSecuritiesLaW)andotherlawsandadministrativeregulations.第二条本规则所称上市公 司回购股份,是指上市公司因下 列情形之一收购本公司股份的行 为:Article2ThetermrepurchaseofsharesbylistedcompaniesasmentionedintheseRulesmea
6、nsalistedcompany,spurchaseofitsownsharesduetoanyofthefollowingcircumstances:(一)减少公司注册资本;(1) TheCompanydecreasesitsregisteredcapital.(二)将股份用于员工持股计划 或者股权激励;(2) Tousesharesforemployeestockownershipplanorequityincentives.(三)将股份用于转换上市公司 发行的可转换为股票的公司债 券;(3) Tousesharesforconvertingcorporatebondsissuedbyth
7、elistedcompanythatareconvertibleintostocks.(四)为维护公司价值及股东权 益所必需。(4) Itisnecessaryforprotectingthecorporatevalueandshareholdersrightsandinterests.前款第(四)项所指情形,应当 符合以下条件之一:Thecircumstancespecifiedinitem(4)oftheprecedingparagraphshallmeetanyofthefollowingconditions:(一)公司股票收盘价格低于最 近一期每股净资产;(1) Thecompanys
8、closingpriceofstocksislowerthanthelatestnetassetvaluepershare.(二)连续二十个交易日内公司 股票收盘价格跌幅累计达到百分 之二十;(2) Within20consecutivetradingdays,thecompanysclosingpriceofstockshasdecreasedby20%accumulatively.(三)公司股票收盘价格低于最 近一年股票最高收盘价格的百分 之五十;(3) Theclosingpriceofthecompanysstockislessthan50%ofthehighestclosingpri
9、ceofthestockinthemostrecentyear.(四)中国证监会规定的其他条 件。(4) OtherconditionsasprescribedbytheCSRC.第三条上市公司回购股 份,应当有利于公司的可持续发 展,不得损害股东和债权人的合 法权益。Article3Repurchaseofsharesbyalistedcompanyshallbeconducivetothesustainabledevelopmentofthecompany,withoutdamagingthelawfulrightsandinterestsofitsshareholdersandcredi
10、tors.上市公司的董事、监事和高级管 理人员在回购股份中应当忠实、 勤勉地履行职责。Article 4 Directors,supervisorsandseniorexecutivesofalistedcompanyshallactingoodfaithwithduediligenceinrepurchaseofshares.Article 5 1.istedcompaniesshallbeencouragedtoimprovethesharesrepurchasemechanismintheirbylawsorothergovernancedocuments,andspecifythetr
11、iggerconditions,repurchaseprocess,andotherspecificarrangementsforrepurchaseofshares.第五条上市公司回购股Article 6 Torepurchaseshares,alistedcompanyshallundergothedecision-making份,应当依据本规则和证券交易 所的规定履行决策程序和信息披 露义务。proceduresandperformtheinformationdisclosureobligationsinaccordancewiththeseRulesandtherulesofthest
12、ockexchange.上市公司及其董事、监事、高级 管理人员应当保证所披露的信息 真实、准确、完整,无虚假记 载、误导性陈述或重大遗漏。第六条上市公司回购股 份,可以结合实际,自主决定聘 请财务顾问、律师事务所、会计 师事务所等证券服务机构出具专 业意见,并与回购股份方案一并 披露。Thelistedcompanyanditsdirectors,supervisorsandseniorexecutivesshallguaranteethattheinformationdisclosedisauthentic,accurateandcomplete,andhasnofalserecord,mi
13、sleadingstatementormaterialomission.Article 7 Intherepurchaseofshares,alistedcompanymay,inlightoftheactualcircumstances,independentlydecidetoretainsecuritiesserviceinstitutionssuchasfinancialadvisors,lawfirmandaccountingfirmtoissueprofessionalcomments,anddisclosethemwiththesharerepurchaseplan.前款规定的证
14、券服务机构及人员 应当诚实守信,勤勉尽责,对回 购股份相关事宜进行尽职调查, 并保证其出具的文件真实、准 确、完整。Thesecuritiesserviceinstitutionsandpersonnelasprescribedintheprecedingparagraphshallactingoodfaithwithduediligence,makeduediligenceinvestigationintothemattersconcerningrepurchaseofshares,andguaranteethatthedocumentsissuedareauthentic,accurate
15、andcomplete.第七条任何人不得利用上 市公司回购股份从事内幕交易、 操纵市场和证券欺诈等违法违规 活动。第二章一般规定Article 8 Noonemaytakeadvantageofalistedcompanysrepurchaseofsharestocarryoutillegalactivitiessuchasinsidertrading,manipulationofmarketandsecuritiesfraud.ChapterIlGeneralProvisions第八条上市公司回购股份 应当同时符合以下条件:Article8Torepurchaseshares,alistedcompanyshallconcurrentlymeetthefollowingconditions:(1)Thecompanysstockhasbeenlistedforsixmonths.(一)公司股票上市已满六个月;(2)Thecompanyhasnomajorviolationsinthemostrecentyear.(二)公司最近一年无重大违法行为;(3)Afterrepurchaseofshares,thelistedcompanyhastheabilitytocontinueasagoingconcernand