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财政部2005年颁布的《上市公司股权分置改革相关会计处理暂行规定》(以下简称18号文)关于采用权证方式进行股权分置改革的规定中,对取得流通权的成本计算存在不当之处,既导致股权分置流通权成本的虚增,也存在虚增投资收益的情况。另外,在发行权证时采取收取一定权证费用的情况下,对行权时权证费用的处理规定也存在前后不一致的情况。18号文规定,在上市公司进行股权分置改革时,上市公司非流通股股东“应当设置‘股权分置流通权’和‘应付权证’科目,
Interim Provisions on Accounting Treatment Related to the Share Merger Reform of Listed Companies promulgated by the Ministry of Finance in 2005 (hereinafter referred to as Circular 18) There are some defects in the calculation of the cost of acquiring the right of circulation in the provisions of the share merger reform adopted by the warrant method , Not only led to the inflated cost of the right to split the rights and interests, but also inflated investment income. In addition, the issuance of warrants to take a fee when the right to receive a certain case, the right to exercise when the warrant fee provisions also inconsistent inconsistencies before and after. Circular 18 stipulates that when a listed company carries out the share-trading reform, the shareholders of the non-tradable shares of the listed company shall set the subjects of “right of trading of the share of the split-share” and “certificate of the right to deal with the issue”