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《首次公开发行股票并上市管理办法》(证监会令32号)和《首次公开发行股票并在创业板上市管理暂行方法》(证监会令第61号)明确规定IPO公司应做到资产完整,无瑕疵,但公司在实际经营过程中,在建设、购置或者租赁房屋及建筑物过程中很可能由于种种原因而存在一定的瑕疵。本文通过实例来分析房屋及建筑物产权瑕疵并不一定构成IPO的实质性障碍,关键在于如何合理解释和如何采取整改措施。
The Measures for the Administration of Initial Public Offering and Listing (CSD No. 32) and the Procedures for the Initial Public Offering of Stocks and the GEM Listing (Interim Measures) (CSRC No. 61) make it clear that IPO companies should have complete assets, Flawless, but the company in the actual business process, in the construction, purchase or lease of houses and buildings in the process is likely to be due to various reasons there are some flaws. This article through examples to analyze the housing and building property rights does not necessarily constitute a substantive IPO obstacles, the key lies in how to reasonably explain and how to take corrective measures.