IPO100%过会率最后打破，一家业绩优良的企业做为了2016年第1个倒霉蛋
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2015</span><span style="color: black;">年IPO开闸后，仅仅否决一例。2016年3月9日之前，<span style="color: black;">经过</span>率<span style="color: black;">始终</span>是100%，想想去年<span style="color: black;">迄今</span>，人家业绩下滑64%<span style="color: black;">亦</span><span style="color: black;">能够</span>过会，<span style="color: black;">重点</span>高管多人犯罪，<span style="color: black;">公司</span></span><strong style="color: blue;"><span style="color: black;">经销收入大幅增长，存货余额大幅增都顺利过会，没想到</span></strong><strong style="color: blue;"><span style="color: black;">3</span></strong><strong style="color: blue;"><span style="color: black;">月</span></strong><strong style="color: blue;"><span style="color: black;">9</span></strong><strong style="color: blue;"><span style="color: black;">日这美好的日子一下子黯淡下来，<span style="color: black;">针对</span></span></strong><span style="color: black;">上海锦和<span style="color: black;">商场</span>经营管理股份有限<span style="color: black;">机构</span><span style="color: black;">来讲</span>，天塌下来了，4、5年的<span style="color: black;">奋斗</span>泡汤了。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">上海锦和<span style="color: black;">商场</span>经营管理股份有限<span style="color: black;">机构</span>2013年、2014年营业收入3.4亿、3.9亿元，经利润分别为8975万元和7508万元，业绩稳定优良，但却<span style="color: black;">成为了</span>2016年IPO<span style="color: black;">第1</span>个倒霉蛋。<span style="color: black;">引起</span>没过会的确切<span style="color: black;">原由</span>是什么，可能<span style="color: black;">仅有</span>发行人和保荐人自己明白。但<span style="color: black;">她们</span>冤屈的是，在过会<span style="color: black;">非常</span>率100%的形式下，<span style="color: black;">她们</span>却倒下了，是不是太<span style="color: black;">阳光</span>了，松懈了。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">发审委提问</span></strong><span style="color: black;">上海锦和<span style="color: black;">商场</span>经营管理股份有限<span style="color: black;">机构</span>及其保荐人：<strong style="color: blue;"><span style="color: black;">董事、高级管理人员<span style="color: black;">是不是</span><span style="color: black;">出现</span>重大变化，此前</span></strong></span><span style="color: black;">江苏江阴农村<span style="color: black;">商场</span>银行股份有限<span style="color: black;">机构</span></span><span style="color: black;"><span style="color: black;">Ipo</span></span><span style="color: black;"><span style="color: black;">亦</span>问道此问题，江苏农商行</span><strong style="color: blue;"><span style="color: black;">第四届董事</span></strong><strong style="color: blue;"><span style="color: black;">15</span></strong><strong style="color: blue;"><span style="color: black;">人</span></strong><strong style="color: blue;"><span style="color: black;">,</span></strong><strong style="color: blue;"><span style="color: black;">原第五届董事变更为</span></strong><strong style="color: blue;"><span style="color: black;">11</span></strong><strong style="color: blue;"><span style="color: black;">人</span></strong><strong style="color: blue;"><span style="color: black;">,</span></strong><strong style="color: blue;"><span style="color: black;">非独立董事原来</span></strong><strong style="color: blue;"><span style="color: black;">10</span></strong><strong style="color: blue;"><span style="color: black;">人中</span></strong><strong style="color: blue;"><span style="color: black;">,</span></strong><strong style="color: blue;"><span style="color: black;">仅剩</span></strong><strong style="color: blue;"><span style="color: black;">3</span></strong><strong style="color: blue;"><span style="color: black;">人</span></strong><strong style="color: blue;"><span style="color: black;">,</span></strong><strong style="color: blue;"><span style="color: black;">另<span style="color: black;">增多</span></span></strong><strong style="color: blue;"><span style="color: black;">4</span></strong><strong style="color: blue;"><span style="color: black;">个新非独立董事</span></strong><strong style="color: blue;"><span style="color: black;">.</span></strong><strong style="color: blue;"><span style="color: black;">原来</span></strong><strong style="color: blue;"><span style="color: black;">5</span></strong><strong style="color: blue;"><span style="color: black;">位独立董事</span></strong><strong style="color: blue;"><span style="color: black;">,</span></strong><strong style="color: blue;"><span style="color: black;">减少为</span></strong><strong style="color: blue;"><span style="color: black;">4</span></strong><strong style="color: blue;"><span style="color: black;">人</span></strong><strong style="color: blue;"><span style="color: black;">,</span></strong><strong style="color: blue;"><span style="color: black;">仅</span></strong><strong style="color: blue;"><span style="color: black;">1</span></strong><strong style="color: blue;"><span style="color: black;">人继任</span></strong><strong style="color: blue;"><span style="color: black;">,</span></strong><strong style="color: blue;"><span style="color: black;">其他</span></strong><strong style="color: blue;"><span style="color: black;">3</span></strong><strong style="color: blue;"><span style="color: black;">人<span style="color: black;">所有</span>为新任独立董事</span></strong><strong style="color: blue;"><span style="color: black;">.</span></strong><strong style="color: blue;"><span style="color: black;">高级管理人员原来共六名</span></strong><strong style="color: blue;"><span style="color: black;">,</span></strong><strong style="color: blue;"><span style="color: black;">变更为</span></strong><strong style="color: blue;"><span style="color: black;">7</span></strong><strong style="color: blue;"><span style="color: black;">人</span></strong><strong style="color: blue;"><span style="color: black;">,</span></strong><strong style="color: blue;"><span style="color: black;">有两人离任</span></strong><strong style="color: blue;"><span style="color: black;">,</span></strong><strong style="color: blue;"><span style="color: black;">新增</span></strong><strong style="color: blue;"><span style="color: black;"> 3</span></strong><strong style="color: blue;"><span style="color: black;">人。变动如此之大，<span style="color: black;">亦</span>顺利过会，看来此项<span style="color: black;">亦</span>不会<span style="color: black;">形成</span>多大的<span style="color: black;">阻碍</span>。</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">从披露的招股书看，大篇幅描述了政策<span style="color: black;">危害</span>和经营园区租赁<span style="color: black;">危害</span>，但其披露存在租赁权利瑕疵的园区的收入占比13、14、15年均在14%<span style="color: black;">上下</span>，比例不高，对经营的<span style="color: black;">危害</span>应该<span style="color: black;">能够</span>接受。常理来看，超过30%<span style="color: black;">通常</span>认为影响重大，<span style="color: black;">以上</span>占比远<span style="color: black;">小于</span>此比例，发审会虽然<span style="color: black;">亦</span><span style="color: black;">说到</span>这个问题，<span style="color: black;">亦</span>不至于<span style="color: black;">因此呢</span><span style="color: black;">原由</span>不给过会。</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">另外</span>发审委还<span style="color: black;">说到</span></span></strong><strong style="color: blue;"><span style="color: black;"><span style="color: black;">相关</span>方租赁交易定价<span style="color: black;">恰当</span>性、发行人及其<span style="color: black;">相关</span>方与<span style="color: black;">重点</span>工程方<span style="color: black;">是不是</span>存在<span style="color: black;">相关</span>关系等<span style="color: black;">状况</span>，<span style="color: black;">亦</span>许有些<span style="color: black;">地区</span>不<span style="color: black;">恰当</span>，不<span style="color: black;">晓得</span>占比<span style="color: black;">是不是</span>较高，<span style="color: black;">无</span>仔细阅读分析。</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">主板发审委2016年第35次会议审核结果公告 </span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">中国证券监督管理委员会主板发行审核委员会2016年第35次发审委会议于2016年3月9日召开，现将会议审核<span style="color: black;">状况</span>公告如下：</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">1、</span>审核结果</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">（一）海尔施生物医药股份有限<span style="color: black;">机构</span>（首发）获<span style="color: black;">经过</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">（二）欧普照明股份有限<span style="color: black;">机构</span>（首发）获<span style="color: black;">经过</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">（三）上海锦和<span style="color: black;">商场</span>经营管理股份有限<span style="color: black;">机构</span>（首发）未<span style="color: black;">经过</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">2、</span>发审委会议提出询问的<span style="color: black;">重点</span>问题</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">（一）海尔施生物科技股份有限<span style="color: black;">机构</span></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">1</span><span style="color: black;">、请保荐<span style="color: black;">表率</span>人<span style="color: black;">弥补</span>说明：（1）2003年发行人受让宁波<span style="color: black;">研发</span>区中心医院（以下简<span style="color: black;">叫作</span>中心医院）后，2011年以不变价格转让给<span style="color: black;">相关</span>方，转让价格<span style="color: black;">是不是</span>公允，<span style="color: black;">是不是</span>损害发行人利益；（2）发行人将中心医院转让给<span style="color: black;">相关</span>方而不是<span style="color: black;">没</span>关联第三方的<span style="color: black;">重点</span><span style="color: black;">思虑</span>，<span style="color: black;">将来</span><span style="color: black;">是不是</span>会进一步<span style="color: black;">增多</span><span style="color: black;">相关</span>交易，<span style="color: black;">是不是</span>会对发行人规范运作产生<span style="color: black;">有害</span>影响。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2</span><span style="color: black;">、请发行人<span style="color: black;">表率</span>进一步说明：（1）发行人报告期内应收账款余额和占营业收入的比例均较高且逐年<span style="color: black;">增多</span>的<span style="color: black;">原由</span>，<span style="color: black;">是不是</span>会对发行人的业绩和<span style="color: black;">连续</span>经营产生<span style="color: black;">有害</span>影响；（2）发行人对<span style="color: black;">以上</span>应收账款坏账准备计提<span style="color: black;">是不是</span>充分。请保荐<span style="color: black;">表率</span>人<span style="color: black;">发布</span>核查意见。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">3</span><span style="color: black;">、请保荐<span style="color: black;">表率</span>人：（1）<span style="color: black;">弥补</span>说明对“报告期内发行人未与<span style="color: black;">重点</span>供应商约定独家代理的<span style="color: black;">状况</span>下，实质上在代理区域形<span style="color: black;">成为了</span>排他性<span style="color: black;">营销</span>”的核查过程；（2）结合与<span style="color: black;">重点</span>供应商约定的<span style="color: black;">营销</span>指标执行<span style="color: black;">状况</span>进一步说明，发行人<span style="color: black;">是不是</span>存在因未完成指标而被处罚或<span style="color: black;">必须</span><span style="color: black;">赔偿</span>的情形。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">4</span><span style="color: black;">、请发行人<span style="color: black;">表率</span>进一步说明未将王子瑜和余忠健认定为<span style="color: black;">一起</span><span style="color: black;">实质</span><span style="color: black;">掌控</span>人的<span style="color: black;">原由</span>、理由和依据。请保荐<span style="color: black;">表率</span>人<span style="color: black;">发布</span>核查意见。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">（二）欧普照明股份有限<span style="color: black;">机构</span></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">1</span><span style="color: black;">、发行人自<span style="color: black;">相关</span>方受让的<span style="color: black;">关联</span>注册商标<span style="color: black;">迄今</span>未能办理完成过户手续，且存在正在审理的<span style="color: black;">关联</span>注册商标侵权诉讼。请发行人<span style="color: black;">表率</span>进一步说明注册商标转让未能办理完成过户的<span style="color: black;">原由</span>及<span style="color: black;">发展</span>，发行人注册商标<span style="color: black;">日前</span>的<span style="color: black;">运用</span><span style="color: black;">状况</span>，被提出异议、提起诉讼的原因和诉讼请求及其<span style="color: black;">发展</span>等<span style="color: black;">状况</span>，<span style="color: black;">是不是</span>存在<span style="color: black;">欠妥</span>注册商标的情形，对发行人生产经营的影响，发行人采取了<span style="color: black;">那些</span>有效的应对<span style="color: black;">办法</span>，<span style="color: black;">关联</span>信息披露和<span style="color: black;">危害</span>揭示<span style="color: black;">是不是</span>充分。请保荐<span style="color: black;">表率</span>人<span style="color: black;">发布</span>核查意见。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2</span><span style="color: black;">、请发行人<span style="color: black;">表率</span>进一步说明2014年度未<span style="color: black;">即时</span>收到<span style="color: black;">有效</span>照明<span style="color: black;">制品</span><span style="color: black;">补助</span>的<span style="color: black;">原由</span>，<span style="color: black;">日前</span><span style="color: black;">补助</span>到账<span style="color: black;">状况</span>，国家<span style="color: black;">有效</span>照明<span style="color: black;">制品</span>财政<span style="color: black;">补助</span>政策<span style="color: black;">是不是</span><span style="color: black;">出现</span>变化或将要做出<span style="color: black;">调节</span>，对发行人经营业绩有何影响，<span style="color: black;">关联</span><span style="color: black;">危害</span><span style="color: black;">是不是</span>充分披露。请保荐<span style="color: black;">表率</span>人<span style="color: black;">发布</span>核查意见。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">（三）上海锦和<span style="color: black;">商场</span>经营管理股份有限<span style="color: black;">机构</span></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">1</span><span style="color: black;">、请发行人<span style="color: black;">表率</span>从报告期内发行人董事、高级管理人员<span style="color: black;">出现</span>变化的人员比例和人员<span style="color: black;">要紧</span>性等方面，进一步说明<span style="color: black;">以上</span>变化<strong style="color: blue;"><span style="color: black;"><span style="color: black;">是不是</span><span style="color: black;">形成</span>董事、高级管理人员的重大变化</span></strong>，<span style="color: black;">是不是</span>符合《首次公<span style="color: black;">研发</span>行股票并上市管理办法》第十二条等<span style="color: black;">关联</span>规定。请保荐<span style="color: black;">表率</span>人<span style="color: black;">发布</span>核查意见。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2</span><span style="color: black;">、请发行人<span style="color: black;">表率</span>进一步说明：（1）发行人<span style="color: black;">是不是</span>属于《关于加快发展服务业若干政策<span style="color: black;">办法</span>的实施意见》（国办发〔2008〕11号）、《国务院关于推进文化创意和设计服务与<span style="color: black;">关联</span>产业融合发展的若干意见》（国发〔2014〕10号）等政策中提及的“以划拨方式取得土地的单位”，其租赁划拨用地的用途<span style="color: black;">是不是</span>属于“兴办创意产业”；（2）发行人承租运营土地性质为划拨的园区<span style="color: black;">是不是</span>符合《中华人民共和国土地管理法》、《划拨土地<span style="color: black;">运用</span>权管理暂行办法》等国家土地管理法律法规，<span style="color: black;">日前</span>经营的土地<span style="color: black;">是不是</span>符合城乡规划及划拨用地目录，<strong style="color: blue;"><span style="color: black;">在承租期内<span style="color: black;">是不是</span>存在园区土地用途和<span style="color: black;">运用</span>权人变更的<span style="color: black;">危害</span>及对发行人<span style="color: black;">连续</span>经营的影响；</span></strong>（3）发行人对所<span style="color: black;">运用</span>租赁房屋存在资产瑕疵的<span style="color: black;">处理</span><span style="color: black;">发展</span><span style="color: black;">状况</span>，<span style="color: black;">以上</span><strong style="color: blue;"><span style="color: black;">资产瑕疵<span style="color: black;">是不是</span>影响发行人的资产完整性；</span></strong>（4）<span style="color: black;">持有</span>租赁物业产权的国有<span style="color: black;">公司</span>单位<span style="color: black;">是不是</span>完整履行了<span style="color: black;">包含</span>资产<span style="color: black;">评定</span>在内的决策程序，发行人承租的物业在合同约<span style="color: black;">定时</span>限内<span style="color: black;">是不是</span>存在影响<span style="color: black;">连续</span><span style="color: black;">运用</span>经营的重大潜在<span style="color: black;">危害</span>。请保荐<span style="color: black;">表率</span>人对<span style="color: black;">以上</span>问题<span style="color: black;">发布</span>核查意见。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">3</span><span style="color: black;">、请发行人<span style="color: black;">表率</span>结合上海广电股份浦东有限<span style="color: black;">机构</span>和上海锦和<span style="color: black;">商场</span>经营管理有限<span style="color: black;">机构</span>的股权关系变化<span style="color: black;">状况</span>进一步说明两者之间租赁价格确定的<span style="color: black;">恰当</span>性和公允性。请保荐<span style="color: black;">表率</span>人结合2011年之后上海房屋和土地租赁价格的走势，对比可比土地租赁价格，进一步<strong style="color: blue;"><span style="color: black;">说明<span style="color: black;">针对</span><span style="color: black;">相关</span>方租赁交易定价<span style="color: black;">恰当</span>性的核查过程、依据和结论。</span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">4</span><span style="color: black;">、请发行人<span style="color: black;">表率</span>说明报告期内发行人<span style="color: black;">拜托</span>的<span style="color: black;">重点</span>工程方的基本<span style="color: black;">状况</span>，<span style="color: black;">包含</span>但不限于：工程方的名<span style="color: black;">叫作</span>、<span style="color: black;">关联</span>资质、与发行人<span style="color: black;">重点</span>的业务往来模式、结算方式等。请保荐<span style="color: black;">表率</span>人说明<strong style="color: blue;"><span style="color: black;">对发行人及其<span style="color: black;">相关</span>方与<span style="color: black;">重点</span>工程方<span style="color: black;">是不是</span>存在<span style="color: black;">相关</span>关系的核查<span style="color: black;">状况</span>。</span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">发行监管部</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2016</span><span style="color: black;">年3月9日</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">上海锦和<span style="color: black;">商场</span>经营管理股份有限<span style="color: black;">机构</span>首次公<span style="color: black;">研发</span>行股票申请文件反馈意见</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 保荐<span style="color: black;">公司</span>：</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">现对你<span style="color: black;">机构</span><span style="color: black;">举荐</span>的上海锦和<span style="color: black;">商场</span>经营管理股份有限<span style="color: black;">机构</span>（以下简<span style="color: black;">叫作</span>“<span style="color: black;">机构</span>”或“发行人”）首发申请文件提出反馈意见，请你<span style="color: black;">机构</span>在30天内对下列问题逐项落实并<span style="color: black;">供给</span>书面回复和电子文档。若<span style="color: black;">触及</span>对招股说明书的修改，请以楷体加粗标明。我会收到你<span style="color: black;">机构</span>的回复后，将<span style="color: black;">按照</span><span style="color: black;">状况</span>决定<span style="color: black;">是不是</span>再次向你<span style="color: black;">机构</span>发出反馈意见。如在30天内<span style="color: black;">不可</span><span style="color: black;">供给</span>书面回复，请向我会提交延期回复的申请。若对本反馈意见有任何问题，请致电我会发行监管部审核人员。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> <span style="color: black;">1、</span>规范性问题</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">1、<span style="color: black;">按照</span>招股说明书披露，2012年1月，发行人引入<span style="color: black;">安全</span>创新资本、苏州华映等<span style="color: black;">外边</span>投资者。请保荐<span style="color: black;">公司</span>、发行人律师核查新进股东的<span style="color: black;">仔细</span><span style="color: black;">状况</span>，<span style="color: black;">是不是</span>存在<span style="color: black;">拜托</span>持股、信托持股或一致行动关系等<span style="color: black;">状况</span>，担任发行人<span style="color: black;">这次</span>发行申请的<span style="color: black;">关联</span><span style="color: black;">中间商</span><span style="color: black;">公司</span>及<span style="color: black;">关联</span>人员<span style="color: black;">是不是</span>存在直接或间接持有发行人股份的<span style="color: black;">状况</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2、<span style="color: black;">按照</span>招股说明书披露，发行人控股股东还<span style="color: black;">掌控</span>锦和经纪、霞锦实业等家<span style="color: black;">机构</span>，其中大<span style="color: black;">都数</span><span style="color: black;">重点</span>从事房地产营销策划、物业投资管理等业务。请保荐<span style="color: black;">公司</span>、发行人律师说明<span style="color: black;">是不是</span>简单依据经营范围对同业竞争做出判断，<span style="color: black;">是不是</span>仅以经营区域、细分<span style="color: black;">制品</span>、细分市场的<span style="color: black;">区别</span>来认定不<span style="color: black;">形成</span>同业竞争。请保荐<span style="color: black;">公司</span>、发行人律师核查控股股东、<span style="color: black;">实质</span><span style="color: black;">掌控</span>人及其配偶的其他亲属<span style="color: black;">是不是</span>从事与发行人相同或<span style="color: black;">类似</span>业务，<span style="color: black;">以上</span><span style="color: black;">公司</span>的历史沿革、资产、人员、业务和技术等方面与发行人的关系，采购<span style="color: black;">营销</span><span style="color: black;">途径</span>、客户、供应商等方面<span style="color: black;">是不是</span>影响发行人的独立性。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">3、<span style="color: black;">按照</span>招股说明书披露，发行人2011～2012年进行非同一<span style="color: black;">掌控</span>下的资产重组，收购苏州创力、上海数娱、史坦舍（含和矩商务）。发行人2013年及2014年上半年上海数娱、史坦舍、和矩商务等几家子<span style="color: black;">机构</span>为发行人<span style="color: black;">重点</span>盈利<span style="color: black;">源自</span>。请保荐<span style="color: black;">公司</span>、发行人律师核查发行人三年内主营业务<span style="color: black;">是不是</span><span style="color: black;">出现</span>重大变化；请比照发行人，对<span style="color: black;">做为</span>发行人<span style="color: black;">重点</span>盈利<span style="color: black;">源自</span>的子<span style="color: black;">机构</span>进行信息披露。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">4、<span style="color: black;">按照</span>招股说明书披露，广电信息曾为发行人<span style="color: black;">第1</span>大股东，2007年8月～2011年10月广电信息持有发行人39.375％股权；2011年12月，广电信息将其持有的锦和有限股权转让给锦和投资。请保荐<span style="color: black;">公司</span>、发行人律师核查：（1）资产、业务等从上市<span style="color: black;">机构</span>转出的<span style="color: black;">原由</span>、转让价格、作价依据等；（2）资产、业务等转让给发行人<span style="color: black;">是不是</span>履行必要的法律程序、<span style="color: black;">是不是</span>符合当时证券市场的<span style="color: black;">关联</span>法律法规和监管<span style="color: black;">需求</span>，<span style="color: black;">是不是</span>存在违法违规情形，<span style="color: black;">是不是</span>损害公众投资者的合法权益；（3）发行人的董事、监事和高级管理人员在原上市<span style="color: black;">机构</span>的任职<span style="color: black;">状况</span>。说明<span style="color: black;">是不是</span>存在违反证券市场<span style="color: black;">关联</span>法律法规和监管<span style="color: black;">需求</span>的情形，<span style="color: black;">是不是</span>符合《<span style="color: black;">机构</span>法》规定的任职资格，<span style="color: black;">是不是</span>适合担任上市<span style="color: black;">机构</span>的董事、监事和高级管理人员。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">5、<span style="color: black;">按照</span>招股说明书披露，发行人<span style="color: black;">经过</span>同一<span style="color: black;">掌控</span>下的资产重组，收购了上海锦羽、上海锦瑞等7家<span style="color: black;">机构</span>；<span style="color: black;">经过</span>非同一<span style="color: black;">掌控</span>下的资产重组，收购了上海数娱、史坦舍等2家<span style="color: black;">机构</span>。请在招股说明书“发行人基本<span style="color: black;">状况</span>”章节<span style="color: black;">弥补</span>披露：股权转让的定价依据、<span style="color: black;">评定</span><span style="color: black;">办法</span>，经营租赁权的<span style="color: black;">评定</span>假设、<span style="color: black;">办法</span>的<span style="color: black;">选取</span>及参数的设定,<span style="color: black;">倘若</span>存在评估增值<span style="color: black;">很强</span>的情形，请披露<span style="color: black;">原由</span>。请会计师说明资产重组中<span style="color: black;">没</span>形资产的确认及计量的依据。请保荐<span style="color: black;">公司</span>说明资产重组对发行人经营<span style="color: black;">状况</span>的影响，<span style="color: black;">是不是</span><span style="color: black;">引起</span>主营业务<span style="color: black;">出现</span>重大变动。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> <span style="color: black;">2、</span>信息披露问题</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">1、请在披露发行人主营业务等专业性较强的信息时，<span style="color: black;">尽可能</span>避免<span style="color: black;">运用</span>行业术语，避免<span style="color: black;">运用</span>行业代<span style="color: black;">叫作</span>、缩写、外文等。<span style="color: black;">倘若</span>行业术语已为<span style="color: black;">公众</span>熟知，<span style="color: black;">或</span>有助于投资者理解<span style="color: black;">关联</span>披露内容，则<span style="color: black;">能够</span><span style="color: black;">运用</span>。<span style="color: black;">倘若</span>行业术语难以避免，请<span style="color: black;">运用</span>简单生动的<span style="color: black;">平常</span>语言加以解释，解释时要避免<span style="color: black;">运用</span>其他行业术语。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2、请<span style="color: black;">根据</span><span style="color: black;">要紧</span>性原则<span style="color: black;">弥补</span>披露<span style="color: black;">机构</span>的核心<span style="color: black;">危害</span><span style="color: black;">原因</span>，<span style="color: black;">包含</span>：<span style="color: black;">机构</span>业绩可能<span style="color: black;">显现</span>的爆发性增长或急速下跌；<span style="color: black;">机构</span>经营战略或方针的重大<span style="color: black;">调节</span>；对<span style="color: black;">机构</span>前途有重大影响的新政策、新业务<span style="color: black;">行业</span>或发展方向等。请删减<span style="color: black;">调节</span><span style="color: black;">通常</span>性<span style="color: black;">危害</span><span style="color: black;">原因</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">3、招股说明书中引用了<span style="color: black;">关联</span>行业数据，请保荐<span style="color: black;">公司</span>和发行人律师核查数据的真实性；说明数据引用的<span style="color: black;">源自</span>和第三方基本<span style="color: black;">状况</span>，说明数据<span style="color: black;">是不是</span>公开、<span style="color: black;">是不是</span>专门为<span style="color: black;">这次</span>发行上市准备、以及发行人<span style="color: black;">是不是</span>为此支付<span style="color: black;">花费</span>或<span style="color: black;">供给</span><span style="color: black;">帮忙</span>、<span style="color: black;">是不是</span>为定制的或付费的报告、<span style="color: black;">通常</span>性网络<span style="color: black;">文案</span>或非公开资料、<span style="color: black;">是不是</span>是保荐<span style="color: black;">公司</span>所在证券<span style="color: black;">机构</span>的<span style="color: black;">科研</span><span style="color: black;">分部</span>出具的报告。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">4、<span style="color: black;">针对</span>非发起人<span style="color: black;">或</span>非持股5％以上<span style="color: black;">重点</span>股东的合伙<span style="color: black;">公司</span>，请简要披露合伙<span style="color: black;">公司</span>的基本<span style="color: black;">状况</span>。合伙<span style="color: black;">公司</span>不是发行人的控股股东，<span style="color: black;">然则</span>属于发起人<span style="color: black;">或</span>持股5％以上<span style="color: black;">重点</span>股东的，请<span style="color: black;">弥补</span>披露合伙<span style="color: black;">公司</span>基本<span style="color: black;">状况</span>，<span style="color: black;">包含</span>成立时间、合伙人认缴资本和<span style="color: black;">实质</span>缴纳的出资、注册地和<span style="color: black;">重点</span>生产经营地、合伙类型、合伙期限、合伙人名<span style="color: black;">叫作</span>或姓名（区分合伙人普通合伙人和有限合伙人）、执行事务合伙人（若有）、主营业务、<span style="color: black;">近期</span>一年一期总资产、净资产、净利润，并标明<span style="color: black;">相关</span>财务数据<span style="color: black;">是不是</span>经过审计以及审计<span style="color: black;">公司</span>名<span style="color: black;">叫作</span>；合伙股东与<span style="color: black;">机构</span>之间有<span style="color: black;">没</span>特殊协议或安排，如对赌协议。发行人及其控股股东、<span style="color: black;">实质</span><span style="color: black;">掌控</span>人以及<span style="color: black;">她们</span>的董事、监事、高级管理人员、<span style="color: black;">这次</span>发行的<span style="color: black;">中间商</span><span style="color: black;">公司</span>及其签字人员与合伙<span style="color: black;">公司</span>及合伙人的关系。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">5、<span style="color: black;">按照</span>招股说明书披露，发行人及其下属<span style="color: black;">机构</span>已承租运营的园区大<span style="color: black;">都数</span>土地<span style="color: black;">运用</span>权<span style="color: black;">实质</span><span style="color: black;">运用</span><span style="color: black;">状况</span>和规划用途存在不一致。请<span style="color: black;">按照</span>国家<span style="color: black;">相关</span>土地、房产管理的法律法规及规范性文件<span style="color: black;">需求</span>，就发行人及其子<span style="color: black;">机构</span>已承租运营的园区大<span style="color: black;">都数</span>土地<span style="color: black;">运用</span>权<span style="color: black;">实质</span><span style="color: black;">运用</span><span style="color: black;">状况</span>和规划用途存在不一致情形<span style="color: black;">是不是</span>合法合规<span style="color: black;">发布</span><span style="color: black;">知道</span>意见，并说明理由；核查说明发行人<span style="color: black;">近期</span>36个月内<span style="color: black;">是不是</span>存在违反<span style="color: black;">相关</span>土地管理的法律、行政法规，<span style="color: black;">是不是</span>受到行政处罚，<span style="color: black;">是不是</span>存在情节严重的<span style="color: black;">状况</span><span style="color: black;">发布</span><span style="color: black;">知道</span>意见，并<span style="color: black;">仔细</span>说明理由。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">6、<span style="color: black;">按照</span>招股说明书披露，报告期内，<span style="color: black;">机构</span>承租运营项目以租赁方式<span style="color: black;">得到</span>物业经营权，其中部分租赁房产存在瑕疵。请核查并<span style="color: black;">弥补</span>披露：（1）存在租赁权利瑕疵的园区收入及营业面积占比<span style="color: black;">状况</span>。请结合<span style="color: black;">机构</span>现有租赁园区用地及用房<span style="color: black;">状况</span>，披露存在租赁权利瑕疵的园区对<span style="color: black;">机构</span>生产经营、财务<span style="color: black;">情况</span>的影响。（2）发行人园区租赁<span style="color: black;">行径</span><span style="color: black;">是不是</span>符合等法律法规，<span style="color: black;">是不是</span>合法有效，<span style="color: black;">是不是</span>对发行人的生产经营产生重大<span style="color: black;">危害</span>，对发行人<span style="color: black;">这次</span>发行及上市<span style="color: black;">是不是</span><span style="color: black;">形成</span>实质性法律<span style="color: black;">阻碍</span>，并请充分揭示<span style="color: black;">危害</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 7、请<span style="color: black;">弥补</span>披露董监高及核心技术人员直接或间接持有发行人股份的情形及其近三年变动<span style="color: black;">状况</span>、持股变动的<span style="color: black;">原由</span>及其<span style="color: black;">恰当</span>性。董监高及核心技术人员持股质押或冻结<span style="color: black;">状况</span>、<span style="color: black;">原由</span>及其<span style="color: black;">恰当</span>性，<span style="color: black;">是不是</span>可能存在大额的未偿债务，<span style="color: black;">是不是</span>可能<span style="color: black;">引起</span>发行人股权的不稳定及其<span style="color: black;">处理</span><span style="color: black;">办法</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">8、<span style="color: black;">按照</span>招股说明书披露，发行人2014年参股设立了劲佳投资、租房宝两家<span style="color: black;">机构</span>。请在招股说明书“发行人基本<span style="color: black;">状况</span>”章节<span style="color: black;">弥补</span>分析并披露：（1）设立两家<span style="color: black;">机构</span>的<span style="color: black;">原由</span>，与<span style="color: black;">机构</span>现有业务的关系及对经营<span style="color: black;">状况</span>的影响；（2）发行人对劲佳投资持股85%，而<span style="color: black;">按照</span><span style="color: black;">机构</span>章程并不取得<span style="color: black;">掌控</span>权，请说明特殊决策权安排的<span style="color: black;">原由</span>，经佳文化出资不足的<span style="color: black;">原由</span>；（3）持有租房宝20%股权，而不派驻董事，将该项股权投资<span style="color: black;">加入</span>可供出售金融资产进行核算的<span style="color: black;">原由</span>。请保荐<span style="color: black;">公司</span>核查<span style="color: black;">以上</span>两家<span style="color: black;">机构</span>其他股东与发行人<span style="color: black;">是不是</span>存在<span style="color: black;">相关</span>关系，请会计师说明<span style="color: black;">关联</span>会计处理<span style="color: black;">是不是</span>符合准则的<span style="color: black;">关联</span>规定。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">9、<span style="color: black;">按照</span>招股说明书披露，发行人运营的越界创意园为其最大收入<span style="color: black;">源自</span>，报告期实现收入13,202.81万元、14,539.67万元和15,317.06万元，占<span style="color: black;">机构</span>主营业务收入的比例为50.75%、43.15%和38.90%，出租方广电浦东为发行人的<span style="color: black;">相关</span>方。请在招股说明书“业务与技术”章节<span style="color: black;">弥补</span>披露：该<span style="color: black;">相关</span>交易占广电浦东营业收入的比重。请保荐<span style="color: black;">公司</span>结合周边类似地产租赁价格，就<span style="color: black;">相关</span>交易定价的<span style="color: black;">恰当</span>性、公允性<span style="color: black;">发布</span>意见并<span style="color: black;">供给</span>依据。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">十、</span>请在招股说明书中<span style="color: black;">弥补</span>披露发行人员工各项社会保险和住房公积金缴费人数、比例等<span style="color: black;">关联</span><span style="color: black;">状况</span>，<span style="color: black;">是不是</span>存在劳务派遣用工及<span style="color: black;">关联</span><span style="color: black;">状况</span>，<span style="color: black;">是不是</span>符合我国劳务派遣用工的<span style="color: black;">关联</span>规定。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 11、请在“<span style="color: black;">危害</span><span style="color: black;">原因</span>”一节中充分、客观、准确地描述<span style="color: black;">关联</span><span style="color: black;">危害</span><span style="color: black;">原因</span>，并将<span style="color: black;">机构</span>采取的<span style="color: black;">危害</span><span style="color: black;">办法</span>以及减少<span style="color: black;">危害</span>的有利<span style="color: black;">原因</span>从该节以及重大<span style="color: black;">危害</span>提示中删除。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">12、<span style="color: black;">按照</span>招股说明书披露，报告期，发行人<span style="color: black;">长时间</span>待摊<span style="color: black;">花费</span>分别为20,608.59万元、30,731.98万元和43,182.23万元，在建工程为5874.10万元、8386.44万元和3494.40万元。请在招股说明书“管理层讨论与分析”章节<span style="color: black;">弥补</span>分析并披露：（1）在建工程的<span style="color: black;">详细</span>施工<span style="color: black;">状况</span>，<span style="color: black;">包含</span>但不限于：施工方、建造方式、每平米改造<span style="color: black;">花费</span>、支出明细等，分析工程造价的大致均价，与可比区域同类工程造价市场价格比较<span style="color: black;">状况</span>；（2）在建工程转入<span style="color: black;">长时间</span>待摊<span style="color: black;">花费</span>的依据，<span style="color: black;">长时间</span>待摊<span style="color: black;">花费</span>摊销年限的确定依据。请保荐<span style="color: black;">公司</span>、会计师核查施工方<span style="color: black;">是不是</span>与发行人存在<span style="color: black;">相关</span>关系、在建工程计价的准确性和完整性、转入<span style="color: black;">长时间</span>待摊<span style="color: black;">花费</span>的时点<span style="color: black;">是不是</span><span style="color: black;">恰当</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">13、<span style="color: black;">按照</span>招股说明书披露，报告期，发行人运营的项目有17个，披露了8个<span style="color: black;">重点</span>项目的收入、成本、毛利及毛利率<span style="color: black;">状况</span>。请在招股说明书“管理层讨论与分析”章节<span style="color: black;">弥补</span>分析并披露：（1）租金及改建摊销、能源<span style="color: black;">花费</span>及其他运营<span style="color: black;">花费</span>的<span style="color: black;">详细</span><span style="color: black;">形成</span>、可供出租面积、每平米租金，能源<span style="color: black;">花费</span><span style="color: black;">是不是</span>与出租面积直接<span style="color: black;">关联</span>；（2）结合项目租金的变化<span style="color: black;">状况</span>，说明越界•永嘉庭、越界•苏河汇、越界•智造局II等项目期末出租率下降而项目收入<span style="color: black;">增多</span>的<span style="color: black;">原由</span>；（3）结合出租率、租金、成本、项目位置等<span style="color: black;">状况</span>说明<span style="color: black;">区别</span>项目毛利及毛利率的<span style="color: black;">恰当</span>性；（4）发行人受托运营项目收入、成本确认的时点及依据；（5）比照<span style="color: black;">以上</span><span style="color: black;">需求</span>，披露其他9个运营项目的<span style="color: black;">相关</span><span style="color: black;">状况</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">14、<span style="color: black;">按照</span>招股说明书披露，报告期，发行人前十大客户收入占主营业务收入的比例分别为17.07%、14.00%和12.73%，且变动<span style="color: black;">很强</span>。请保荐<span style="color: black;">公司</span>说明：（1）前20大客户的<span style="color: black;">仔细</span><span style="color: black;">状况</span>，<span style="color: black;">重点</span>项目分别前十大客户的<span style="color: black;">状况</span>，<span style="color: black;">包含</span>但不限于：每平米租金、租赁面积、租赁期限等。客户变动<span style="color: black;">很强</span>的<span style="color: black;">原由</span>。（2）租赁协议的<span style="color: black;">重点</span>内容、双方的权利义务，结合存在产权瑕疵的物业，说明<span style="color: black;">显现</span><span style="color: black;">有害</span><span style="color: black;">状况</span>时对<span style="color: black;">机构</span>经营业绩的影响。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 15、请在招股说明书<span style="color: black;">弥补</span>分析并披露员工薪酬政策和上市前后高管薪酬安排、薪酬委员会对工资奖金的规定，各级别、各类岗位员工的薪酬水平及增长<span style="color: black;">状况</span>，并与行业水平、当地平均水平的比较<span style="color: black;">状况</span>，<span style="color: black;">同期</span>说明<span style="color: black;">机构</span><span style="color: black;">是不是</span>存在劳务派遣及其<span style="color: black;">关联</span>工资水平。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">16、请在招股说明书<span style="color: black;">弥补</span>分析并披露与同行业可比上市<span style="color: black;">机构</span>的毛利率、<span style="color: black;">时期</span><span style="color: black;">花费</span>率的比较<span style="color: black;">状况</span>，<span style="color: black;">倘若</span>差异<span style="color: black;">很强</span>，请说明<span style="color: black;">原由</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 17、请在招股说明书<span style="color: black;">弥补</span>分析并披露发行人所获政府<span style="color: black;">补贴</span>的内容、<span style="color: black;">原由</span>和依据，所获政府<span style="color: black;">补贴</span><span style="color: black;">是不是</span>已<span style="color: black;">所有</span>披露，对政府<span style="color: black;">补贴</span>的会计处理<span style="color: black;">办法</span>及依据。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> <span style="color: black;">3、</span>与财务会计资料<span style="color: black;">关联</span>的问题</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 1、请在招股说明书<span style="color: black;">弥补</span>分析并披露应收账款的账龄及坏账计提比例。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2、请保荐<span style="color: black;">公司</span>核实公司财务部负责人、会计出纳等<span style="color: black;">是不是</span>与高管尤其是<span style="color: black;">实质</span><span style="color: black;">掌控</span>人存在亲属关系，如有，请披露。请会计师核查<span style="color: black;">以上</span><span style="color: black;">状况</span><span style="color: black;">是不是</span>对财务收付、结算等内部<span style="color: black;">掌控</span>产生<span style="color: black;">有害</span>影响。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 3、请会计师核查报告期内历次增资或股权转让中<span style="color: black;">是不是</span><span style="color: black;">触及</span>股份支付<span style="color: black;">关联</span>的会计处理，如<span style="color: black;">触及</span>，请进一步核查<span style="color: black;">关联</span>会计处理<span style="color: black;">是不是</span>符合《<span style="color: black;">公司</span>会计准则》的<span style="color: black;">关联</span>规定。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">4、请切实落实《关于进一步<span style="color: black;">加强</span>首次公<span style="color: black;">研发</span>行股票<span style="color: black;">机构</span>财务信息披露质量<span style="color: black;">相关</span>问题的意见》<span style="color: black;">关联</span>规定。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> <span style="color: black;">4、</span>其他问题</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">请保荐<span style="color: black;">公司</span>及律师核查发行人股东中<span style="color: black;">是不是</span>存在私募投资基金，该基金<span style="color: black;">是不是</span>按《私募投资基金监督管理暂行办法》及《私募投资基金管理人登记和基金备案办法（试行）》等<span style="color: black;">关联</span>法律法规履行登记备案程序，并<span style="color: black;">发布</span>专项核查意见。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">【</span><span style="color: black;"><span style="color: black;">怎样</span>进入高端人脉圈子？</span><span style="color: black;">】</span><strong style="color: blue;"><span style="color: black;">加入<span style="color: black;">微X</span>群：只加总监级以上资深金融投行人员和上市<span style="color: black;">机构</span>高管等资本圈人士，不合<span style="color: black;">要求</span>请勿加，见谅。<span style="color: black;">日前</span>已有近三千名投行资深人士加入投行圈<span style="color: black;">微X</span>群。请您加</span></strong><strong style="color: blue;"><span style="color: black;">mahf3241352(</span></strong><strong style="color: blue;"><span style="color: black;"><span style="color: black;">微X</span>号</span></strong><strong style="color: blue;"><span style="color: black;">)</span></strong><strong style="color: blue;"><span style="color: black;">为好友</span></strong><strong style="color: blue;"><span style="color: black;">,</span></strong><strong style="color: blue;"><span style="color: black;">加<span style="color: black;">微X</span>时报单位名<span style="color: black;">叫作</span>、姓名全<span style="color: black;">叫作</span>，在发送名片验证后，我将把您加入投行圈<span style="color: black;">微X</span>群！本群以金融投行专业问题探讨，并购及投行信息交流，业务资源对接为宗旨。</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">声明:《投行业务<span style="color: black;">新闻</span>》转载<span style="color: black;">以上</span>内容，对文中<span style="color: black;">描述</span>、观点判断保持中立，不形成投资<span style="color: black;">意见</span>，不对所<span style="color: black;">包括</span>内容的准确性、<span style="color: black;">靠谱</span>性或完整性<span style="color: black;">供给</span>任何明示<span style="color: black;">或</span>暗示的<span style="color: black;">保准</span>，仅供参考、交流之目的，并请<span style="color: black;">自动</span>承担<span style="color: black;">所有</span>责任，作品版权属原作者或<span style="color: black;">公司</span>所有，若该<span style="color: black;">文案</span><span style="color: black;">触及</span>版权问题，请联系<span style="color: black;">咱们</span><span style="color: black;">咱们</span>删除，<span style="color: black;">咱们</span>深表歉意。</span></strong></p>
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