问题 问答题 论述题

根据资料四,指出本次振华公司发行股份购买Sobright公司股权资产的行为是否需要提供拟购买资产的盈利预测报告,并说明理由。若重大资产重组实施后,上市公司相关股权重组资产实际实现的利润未达到盈利预测报告预测金额的情形下,简要分析其对上市公司及相关会计师事务所的影响。

答案

参考答案:

(1)必须提供拟购买资产的盈利预测报告,予以披露。

理由:根据《上市公司重大资产重组管理办法》的有关规定,上市公司购买资产的,应当提供拟购买资产的盈利预测报告。

(2)重大资产重组实施完毕后,凡不属于上市公司管理层事前无法获知且事后无法控制的原因,则上市公司或者购买资产实现的利润未达到盈利预测报告预测金额的80%,应当在上市公司披露年度报告的同时,在同一报刊上作出解释,并向投资者公开道歉;

实现利润未达到预测金额50%的,可以对相关机构及其责任人员采取监管谈话、出具警示函、责令定期报告等监管措施。

单项选择题
单项选择题

"This is a really exciting time—a new era is starting," says Peter Bazalgette, the chief creative officer of Endemol, the television company behind "Big Brother" and other popular shows. He is referring to the upsurge of interest in mobile television, a nascent industry at the intersection of telecoms and media which offers new opportunities to device-makers, content producers and mobile- network operators. And he is far from alone in his enthusiasm.

Already, many mobile operators offer a selection of television channels or individual shows, which are " streamed" across their third-generation (3G) networks. In South Korea, television is also sent to mobile phones via satellite and terrestrial broadcast networks, which is far more efficient than sending video across mobile networks; similar broadcasts will begin in Japan in April. In Europe, the Italian arm of 3, a mobile operator, recently acquired Canale 7, a television channel, with a view to launching mobile-TV broadcasts in Italy in the second half of 2006. Similar mobile-TV networks will also be built in Finland and America, and are being tested in many other countries.

Meanwhile, Apple Computer, which launched a video-capable version of its iPod portable music-player in October, is striking deals with television networks to expand the range of shows that can be purchased for viewing on the device, including "Lost", "Desperate Housewives" and "Law & Order". TiVo, maker of the pioneering personal video recorder (PVR), says it plans to enable subscribers to download recorded shows on to iPods and other portable devices for viewing on the move. And mobile TV was one of the big trends at the world’s largest technology fair, the Consumer Electronics Show, which took place in Las Vegas this week.

Despite all this activity, however, the prospects for mobile TV are unclear. For a start, nobody really knows if consumers will pay for it, though surveys suggest they like the idea. Informa, a consultancy, says there will be 125 million mobile-TV users by 2010. But many other mobile technologies inspired high hopes and then failed to live up to expectations. And even if people do want TV on the move, there is further uncertainty in three areas: technology, business models and the content itself.

The word "device" in the first sentence of the third paragraph denotes()

A. a satellite and terrestrial broadcast

B. a video-capable version of Apple iPod portable music-player

C. an individual show which is "streamed" across a 3G network

D. a pioneer personal video recorder