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根据《上市公司重大资产重组管理办法》(以下简称《重组办法》)的相关规定,在上市公司进行重大资产重组时,若资产评估机构基于未来收益预期的估值方法对拟购买资产进行评估并作为定价参考依据的,交易对方应当与上市公司就相关资产实际盈利数不足利润预测数的情况签订明确可行的补偿协议。在需要进行业绩补偿的基础上,各上市公司通常根据自身实际情况制定具体的业绩补偿方案,该等补偿方案在补偿时间、补偿方式、补偿义务主体等方面会存在
According to the relevant provisions of Measures for the Administration of Major Assets Reorganization of Listed Companies (hereinafter referred to as “Restructuring Measures”), when a listed company conducts a major asset reorganization, if the asset evaluation agency assesses the assets to be purchased based on the expected return estimation method and As a basis for pricing reference, the counterparty of the transaction shall conclude a definitive and practicable compensation agreement with the listed company in respect of the predicted number of profits of the relevant assets that are not profitable enough. On the basis of the performance compensation needed, each listed company usually formulates a specific performance compensation plan according to its own actual conditions, and these compensation plans will exist in the aspects of compensation time, compensation methods and the subject of compensation obligations