早期事业再生上场制度见直及株式会社产....pdfVIP

早期事業再生のための上場制度の見直し及び株式会社産業再生 機構関与案件に係る上場制度の見直しに関する改正のポイント 平成 1 5 年 ６月 1 1 日 株式会社大阪証券取引所 【目 次】 1 法的整理 ・私的整理に関する考え方の変更································ 2 ( 2 ) 一部指定基準 （利益の額）の特例···················································10 (1) 一律的な取扱いの変更································································2 ① 現行································································ 10 (2) 審査の流れ··············································································3 ② 改正内容································································10 (3) 『再建型整理』とは？································································3 ( 3 ) 上場廃止基準 （債務超過）の特例···················································11 (4) 『当所が適当と認める再建計画』とは？································ 4 5 会社分割に関するテクニカル上場···················································12 2 上場廃止基準 （債務超過）の特例···················································5 ( 1 ) 現行·······················································································12 (1) 現行·······················································································5 ( 2 ) 改正内容··················································································13 (2) 改正内容·················································································6 ( 3 ) 不適当な合併等の認定基準···························································14 3 再建中の会社に対する上場賦課金の免除措置································ 6 6 会社分割の場合の設立後経過年数の加算等········································15 (1) 上場手数料の納入期限の変更と免除措置································ 7