内地、香港、美国、新加坡上市规则（中英）-2021.6-16正式版.doc

中国内地上市规则 Listing Rules - the Chinese Mainland 中国内地 The Chinese Mainland ? 必须是中国内地注册成立的股份制公司（红筹企业除外），并已经营不少于三年，经国务院批准除外 ? 有限责任公司按原账面净资产值折股整体变更为股份有限公司的，持续经营时间可以从有限责任公司成立之日起计算（不适用于红筹 企业） ? 财务信息需按照中国企业会计准则（CASBE）的要求编制 Must be a joint stock company (excluding red-chip enterprises) incorporated in the Chinese Mainland and have operated for no less than three years, unless otherwise approved by the State Council For a joint stock company converted from a limited liability company by capitalization with reference to net asset value, the track record period starts from the date of incorporation of the