If the reorganized party and the reorganized party belong to an enterprise under the control of the same actual controller, it constitutes a merger under the same control. If the total assets, operating income and profits of the reorganized party reach more than 65,438+000% of the corresponding projects of the reorganized party at the end of last year, it is necessary to run a complete accounting year after reorganization. This can be seen from Opinions No.3 on the Application of Securities and Futures Law.

For a merger not under the same control, if the three projects exceed 20% of the corresponding projects of the reorganizer, it will run for one fiscal year, and if it exceeds 50%, it will run for 24 months; Those that pass 100% can only be reported after 36 months of operation.

If there is more than one reorganization party within one year, it shall be calculated together.

Look at your ID card. You are also an investment banker. This is basic business knowledge, hehe.