Look at the nature and scale of the acquired party. If the acquirer and the acquiree belong to enterprises under the same actual controller, it constitutes a merger under the same control. If the total assets, operating income and profits of the acquirer reached more than 65,438+000% of the corresponding projects of the acquirer at the end of last year, it is necessary to run a complete accounting year after the acquisition.

This can be seen in the "Opinions on the Application of Securities and Futures Law No.3". If the merger is not under the same control, the three projects exceed 20% of the corresponding projects of the acquirer, and they will run for one accounting year, and if they exceed 50%, they will run for 24 months; Those that pass 100% can only be reported after 36 months of operation. If there are multiple acquiring institutions within one year, they shall be calculated together.

Property; property; assets

Assets refer to resources formed by past business transactions or events of an enterprise, which are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise.