国浩律师（北京）事务所 关 于 《哈尔滨东安汽车动力股份有限公司 收购报告书》 之 法律意见书 北京市朝阳区东三环北路 38 号泰康金融大厦 9 层 邮编： 100026 电话/Tel: （+86） （10） 6589 0699 传真/Fax: （+86） （10） 6517 6800 网址/Website: www.grandall.com.cn 国浩律师（北京）事务 所 法律意见书 目 录 国浩律师（北京）事务所 法律意见书 释 义 本法律意见书中，除非上下文另有所指，下列词语具有下述含义： 简称 释义 东安动力、上市公司 哈尔滨东安汽车动力股份有限公司 中国长安汽车集团有限公司，中国兵器装备集团有限公司存续 收购人、中国长安汽车 分立的新设公司 辰致汽车科技集团有限公司，曾用名为中国长安汽车集团有限 辰致集团 公司、中国长安汽车集团股份有限公司 兵器装备集团 中国兵器装备集团有限公司 兵器装备集团实施存续分立，兵器装备集团存续，其汽车业务 本次分立 分立至新设的中国长安汽车 兵器装备集团与中国长安汽车于2025年7月27日签署的《中国兵 《分立协议》 器装备集团有限公司分立协议》 根据《分立协议》约定， ...

本次权益变动前，南方工业资产管理有限责任公司(南方资产) 直接持有公司4000万股股份，占公司已发 行股份总数约19.80%，辰致集团直接持有公司4122.56万股股份，占公司已发行股份总数约 20.40%。南 方资产及辰致集团为兵器装备集团的全资附属公司，兵器装备集团由国务院国资委全资拥有。 公司接到相关通知，兵器装备集团分立为兵器装备集团(存续公司)和中国长安汽车集团有限公司(中国长 安汽车)(新设公司)的工商登记手续已完成。于2025年7月27日，兵器装备集团与中国长安汽车签订了 《中国兵器装备集团有限公司分立协议》(分立协议)。根据分立协议，兵器装备集团直接持有的辰致汽 车科技集团有限公司(辰致集团)(原名为中国长安汽车集团有限公司)100%股权分立至中国长安汽车，不 涉及价款支付(连同分立，统称权益变动)。 长安民生物流(01292)发布公告，于2025年6月4日，公司接到间接控股股东中国兵器装备集团有限公司 (兵器装备集团)通知，兵器装备集团收到国务院国有资产监督管理委员会(国务院国资委)通知，经国务 院批准，对兵器装备集团实施分立。其汽车业务分立为一家独立中央企业，由国务院国资委履行出资人 职责 ...

Core Viewpoint - The article discusses various aspects of corporate restructuring, including debt restructuring, equity acquisitions, asset acquisitions, mergers, and corporate splits, emphasizing the tax implications and necessary documentation for each type of restructuring [4][10][13][16]. Debt Restructuring - Debt restructuring refers to the process where creditors agree to modify the terms of a debtor's debt due to financial difficulties faced by the debtor [4]. - Income recognition occurs when the debt restructuring contract or court ruling becomes effective [5]. - Tax treatment involves recognizing debt restructuring income or losses based on the difference between the payment amount and the tax basis of the debt [5][6]. Equity Acquisition - Equity acquisition involves one company purchasing the equity of another to gain control, with payment forms including equity and non-equity payments [7]. - The main parties involved are the acquirer, the transferor, and the target company, with the transferor being the dominant party [8]. - Tax treatment requires the acquirer to recognize the fair value of the acquired equity as the tax basis [9]. Asset Acquisition - Asset acquisition is defined as a transaction where one company purchases the operational assets of another [10]. - The main parties are the acquirer and the transferor, with the transferor being the dominant party [10]. - Tax treatment requires the acquirer to recognize the fair value of the acquired assets as the tax basis [11]. Mergers - A merger involves one or more companies transferring all their assets and liabilities to another existing or newly established company [13]. - The main parties are the merging company, the merged company, and the shareholders of the merged company, with the merged company being the dominant party [13]. - Tax treatment allows the surviving company to continue enjoying tax benefits if the conditions remain unchanged [14]. Corporate Split - A corporate split involves a company transferring part or all of its assets to an existing or newly established company, with shareholders receiving equity or non-equity payments [16]. - The main parties are the splitting company, the split company, and the shareholders of the split company, with the split company being the dominant party [16]. - Tax treatment allows the surviving company to continue enjoying tax benefits if the conditions remain unchanged [16].