问题 问答题

A能源股份有限公司(以下简称“A公司”)是于2008年3月由原有限责任公司(成立于2000年8月)按原账面净资产值折股整体变更设立,2010年1月,A公司拟首次公开发行股票并上市,在其通过保荐人B证券公司向中国证监会提交的相关文件中显示如下信息:
(1) A公司发行前股本总额为人民币4800万元。在注册会计师出具的无保留意见的审计报告中,有关最近3年的财务指标如下表所列:
单位:万元

2007年2008年2009年
资产126001800025000
其中:无形资产100016501963
负债84001040013600
营业收入176001980029400
净利润(扣除非经常性损益前)146021882730
净利润(扣除非经常性损益后)138019642540
现金流量净额168019501245
注:上述“无形资产”项下均为扣除土地使用权、水面养殖权和采矿权等后的数据。
(2) A公司董事会拟由7名董事组成。其中:
①总经理王某兼任控股股东C集团的董事;
②财务总监张某兼任控股股东C集团的财务部副经理;
③董事会秘书吴某兼任控股股东C集团全额出资的D公司监事。上述人员均不在控股股东C集团和D公司领薪。
(3) 本次拟公开发行6000万股(每股面值1元,下同),发行价每股10元,募集资金60000万元。募集的资金存放于董事会决定的专项账户,除主要用于主营业务外,其余部分将用于间接投资参股证券公司和申购新股。
(4) 拟由E承销商独家包销。根据A公司与E承销商签订的包销意向书,本次公开发行股票的承销期限为100天,E承销商在所包销的股票中,可以预先购入并留存200万股,其余部分向公众发行。
[要求] 根据上述内容,回答下列问题:

根据本题要点(2)所述内容,A公司相关董事的兼职是否符合首次发行股票并上市的规定并分别说明理由。

答案

参考答案:

解析:①王某和吴某的兼职行为符合首次发行股票并上市的规定。根据《首发管理办法》的规定,发行人的总经理、副总经理、财务负责人和董事会秘书等高级管理人员不得在控股股东、实际控制人及其控制的其他企业中担任除董事、监事以外的其他职务。本题中,王某是A公司的总经理,是可以担任控股股东C集团的董事的;董事会秘书吴某担任由控股股东控制D公司的监事,也是符合规定的。 ②作为A公司高级管理人员的财务总监张某在控股股东担任的职务是董事、监事以外的其他职务,是不符合规定的。

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The produce departments of the future may look like nothing on earth, and with good reason. Chinese scientists have been growing tomatoes the size of softballs, cucumbers as long as baseball bats and other outsize fruits and vegetables, using seeds that have been shot into space. The seeds are then exposed to seven types of extraterrestrial conditions, from zero gravity and cosmic radiation to subatomic particles. (46) As these space veggies grow back on earth, they are selected for desirable traits--bulk, appearance or certain nutrients--then bred through successive generations to ensure that the mutations are consistent.
Chinese scientists don’t understand exactly how a trip into space alters the seeds’ DNA and yields such effects, but it’s not just size that changes. (47) Tong Yichao, whose firm, the Beijing Flying Eagle Green Foods Group, has been sending seeds and seedlings aboard Chinese spacecraft since 1999, says it has grown space tomatoes with 27 percent more of the antioxidant beta carotene than ordinary ones, and six-foot-tall cotton plants that produce longer, more flexible threads. Using conventional methods, "a scientist might create just three new plants in his lifetime," says Tong. "We’ve developed more than 50 since 1999."
(48) A dozen or so Chinese firms are paying up to $ 45 000 a gram to place various flora aboard satellites and manned spacecraft. The long-term goal: to feed more people and help endangered species escape extinction. To date, nearly 3 000 botanical species-including garden vegetables, medicinal herbs and flowers--have been sent into orbit and brought back to earth.
(49) The commercial promise of China’s space veggies has yet to, er, bear fruit. It’ s legal to sell the cosmic produce, and commercial farms have purchased some space plants. But most are being developed in labs or experimental greenhouses because no one wants to go to market before the safety and quality of the produce have been established. Even so, the idea of space flora is proving irresistible to a novelty-loving Chinese public. (50) When Tong displayed a handful of monster space eggplants--the largest of which weighed more than four pounds--at an expo, one disappeared before the show opened. Hot stuff, for sure.