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各上市公司、各具有主承销商资格的证券公司: 为完善对上市公司增发新股行为的约束机制,现对上市公司增发新股的有关条件作出补充规定。上市公司申请增发新股,除应当符合《上市公司新股发行管理办法》的规定外,还应当符合以下条件: 一、最近三个会计年度加权平均净资产收益率平均不低于10％,且最近一个会计年度加权平均净资产收益率不低于10％。扣除非经常性损益后的净利润与扣除前的净利润相比,以低者作为加权平均净资产收益率的计算依据。
All listed companies, each with the lead underwriter qualification securities companies: In order to improve the listed companies to issue new shares behavior of the restraint mechanism, the listing company to issue new shares of the relevant conditions to make additional provisions. In addition to meeting the requirements of the Administrative Measures for the Issue of New Shares of Listed Companies, a listed company applying for the issuance of new shares shall meet the following conditions: 1. The average weighted average return on net assets in the latest three fiscal years shall not be less than 10% on average, and the latest one Fiscal year weighted average return on net assets of not less than 10%. Net profit after deducting non-recurring gains and losses compared with net profit before deduction, the lower is taken as the weighted average ROE.