Core Viewpoint - The article discusses the compliance requirements and conditions for stock incentive plans of listed companies, emphasizing the need for adherence to regulations and the importance of transparency in the implementation of such plans [4][5][6]. Compliance Requirements for Listed Companies - Financial reports for the most recent accounting year must not have received a negative or unable-to-express opinion from auditors [4]. - Internal controls must also be free from negative opinions or inability to express opinions from auditors [4]. - There should be no instances of profit distribution that violate laws, regulations, or company commitments in the last 36 months [4]. Compliance Requirements for Incentive Objects - Incentive objects must not include shareholders or actual controllers holding more than 5% of the company's shares [4]. - They must not have been recognized as inappropriate candidates by the China Securities Regulatory Commission (CSRC) in the last 12 months [4]. - There should be no significant legal violations leading to administrative penalties or market bans by the CSRC in the last 12 months [4]. Compliance Requirements for Incentive Plans - The total number of shares involved in all effective stock incentive plans must not exceed 10% of the company's total equity [5]. - Individual incentive objects must not receive more than 1% of the company's total equity through all effective stock incentive plans [5]. - The reserved rights for incentive objects must not exceed 20% of the total rights to be granted in the current incentive plan [5]. Disclosure Requirements for Incentive Plans - The purpose of the incentive plan, criteria for selecting incentive objects, and the number of rights to be granted must be clearly stated [5]. - The plan must include details on the effective period, grant dates, and any conditions for exercising rights [6]. - The plan must also disclose the methods for determining the grant price and exercise price, including any independent financial advisor's opinions on the plan's feasibility [6]. Performance Assessment Criteria - Performance assessment indicators must be objective, clear, and beneficial for enhancing the company's competitiveness [8]. - The plan should include a clear process for granting rights and exercising them, ensuring compliance with relevant regulations [6][8].
源飞宠物: 上市公司股权激励计划自查表