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　　××律师事务所关于A股份有限公司转让C股份有限公司股权的法律意见书

致：A股份有限公司

(引言)

　　××律师事务所(以下简称“本所”)接受A股份有限公司(以下简称“A公司”)的委托，指派________律师、________律师(以下简称“本所律师”)担任A公司的特聘专项法律顾问，根据《中华人民共和国证券法》、《中华人民共和国公司法》、《上海证券交易所股票上市规则》(以下简称“《上市规则》”)，以及其他有关法律、法规的规定，就A公司向B股份有限公司(下简称“B公司”)转让其持有的C股份有限公司(下简称“C公司”)法人股股权事宜(下简称“本次股权转让”)，出具本法律意见书。

　　本所律师根据本法律意见书出具日之前已经发生或存在的事实，根据我国现行法律、法规和规范性文件的要求对本次股让的合法性及相关法律问题发表法律意见，法律意见书中不存在虚假、严重误导性陈述及重大遗漏，否则愿意承担相应的法律

　　律意见书仅就本次股权转让有关的法律问题发表意见，并不对有关会计、审计、资产评估等专业事项发表意见。

　　本所律师就A公司本次股权转让所涉及的有关问题进行了必要的审慎调查，对与出具法律意见书有关的事项及文件资料进行了审查。

　　本所律师在出具法律意见书之前，业已得到A公司的承诺和保证，即：A公司已向本所律师提供了为出具法律意见书所必需的、真实的、完整的、有效的原始书面材料、副本材料或口头证言，并无任何隐瞒、虚假、重大遗漏或误导之处。上述所提供的材料如为副本或复印件，则保证与正本或原件相符。

　　本法律意见书仅供A公司为本次股权转让之目的而使用，非经本所同意，不得用作任何其他目的。

　　本所律师按照律师行业公认的业务标准、道德规范和勤勉尽责精神，对A公司提供的有关文件和事实进行了核查和验证，现出具法律意见如下：

(正文)

　　一、本次股权转让双方的主体资格

1.转让方的主体资格

　　本次股权转让的转让方A公司现持有北京市工商行政管理局核发的《企业法人营业执照》，注册号：____________________，注册资本：________万元人民币，经营范围：________________________。

2.受让方的主体资格

　　本次股权转让的受让方B公司现持有国家工商行政管理总局核发的《企业法人营业执照》，注册号：____________________，注册资本：________万元人民币，经营范围：________________________。

　　根据B公司提供的《资产负债表》(合并，未经审计)，截止____年____月____日止，B公司净资产为________元人民币，本次受让C公司股权后，B公司合并报表的长期投资累计不超过其净资产的50%。

　　本所律师认为：本次股权转让双方均为依法设立并有效存续的企业法人，具备本次股权转让的主体资格。

　　二、本次股权转让的内容

　　1.本次股权转让的标的

　　根据A公司与B公司____年____月____日签订的《关于转让C公司股份的合同书》(下简称《股份转让合同》)，本次股权转让的标的为A公司持有的C公司________万股法人股，占C公司现总股本的____%。

　　根据C公司出具的证明材料并经本所律师适当核查，A公司合法持有C公司____%的股权，不存在纠纷、质押及其他股权受限制的情形。

　　2.本次股权转让的价格

　　根据《股份转让合同》，本次股权转让价格以经____________资产评估有限责任公司的评估值为基础(评估值为________万元)，并考虑该股份未来的收益能力，约定股权转让价款为________万元人民币。

3.付款方式及期限

　　根据《股份转让合同》，B公司应在合同开始履行之日起____个工作日内向A公司支付全部股权转让价款。

4.合同的生效

　　根据《股份转让合同》的约定，该合同生效日为A公司、B公司各自股东大会决议通过之日。如双方召开股东大会时间不同，则合同生效日以后召开的股东大会决议时间为准。

5.合同的履行

　　根据《股份转让合同》的约定，该合同自____年____月____日开始履行，双方在付款之日起____个工作日内办理股权转让的法律手续。C公司股权正式登记过户至B公司名下之前，仍由A公司行使股权，并享有股份收益。股份收益的计算标准为：以C公司经审计的年度合并财务报表反映的净利润与股权转让价款在相关期间的银行同期贷款利息孰高的原则计算，并由B公司在年度财务审计报告出具之日起____日内以现金方式支付给A公司。

6.合同的终止

　　根据《股份转让合同》的约定，合同开始履行前如C公司发生停业、歇业、破产、解散等情形，则合同自行终止，双方互不承担违约责任。

　　本所律师认为：《股份转让合同》的内容符合中国现行有关法律、法规的规定，《股份转让合同》在其约定的生效条件成就时即依约生效，在其约定的履行时间依法可以履行，合同履行完毕前由A公司行使股权并享受股权收益符合法律规定。如在合同开始履行前C公司发生停业、歇业、破产、解散等情形，合同可以依约终止。

　　三、本次股权转让的授权与批准及相关法律程序

　　经审查，本次股权转让已完成以下批准及法律程序：

　　1.根据____年____月____日B公司第____届第____次董事会决议，本次股权转让已得到B公司董事会的批准;

　　2.根据____年____月____日A公司第____届第____次董事会决议，本次股权转让已得到A公司董事会的批准;

　　3.就本次股权转让，____________________资产评估有限责任公司已出具__________评报字()第____号《资产评估报告书》;

　　4.就本次股权转让，A公司已聘请________________________证券股份有限公司出具独立财务顾问报告。

Legal Opinion of XX Law Firm on the Transfer of Equity of C Co., Ltd. by A Co., Ltd

To: A Co., Ltd

(Introduction)

XX Law Firm (hereinafter referred to as "the Firm") has accepted the commission of A Co., Ltd. (hereinafter referred to as "Company A") and appointed ________ lawyer and ________ lawyer (hereinafter referred to as "the Firm's Lawyer") as the special legal advisor of Company A. In accordance with the Securities Law of the People's Republic of China, the Company Law of the People's Republic of China, and the Listing Rules of the Shanghai Stock Exchange (hereinafter referred to as "the Listing Rules"), In accordance with other relevant laws and regulations, this legal opinion is issued regarding the transfer of legal person shares held by Company A to Company B Limited (hereinafter referred to as "Company B") in Company C Limited (hereinafter referred to as "Company C") (hereinafter referred to as "this equity transfer").

Our lawyers, based on the facts that have occurred or existed before the date of this legal opinion, and in accordance with the requirements of current laws, regulations, and normative documents in China, have issued legal opinions on the legality and related legal issues of this equity transfer. There are no false, seriously misleading statements or significant omissions in the legal opinion, otherwise we are willing to assume corresponding legal responsibilities.

This legal opinion only expresses opinions on legal issues related to the equity transfer, and does not express opinions on professional matters such as accounting, auditing, and asset evaluation.

Our lawyers have conducted necessary and prudent investigations on the issues related to the equity transfer of Company A, and reviewed the matters and documents related to the issuance of the legal opinion.

Before issuing a legal opinion, our lawyers have obtained a commitment and guarantee from Company A that Company A has provided our lawyers with the necessary, true, complete, and effective original written materials, copy materials, or oral testimony necessary for issuing a legal opinion, without any concealment, falsehood, significant omission, or misleading information. If the materials provided above are copies or photocopies, they are guaranteed to match the original or original.

This legal opinion is only intended for use by Company A for the purpose of this equity transfer, and may not be used for any other purpose without the consent of the Exchange.

Our lawyers have verified and verified the relevant documents and facts provided by Company A in accordance with the recognized business standards, ethical norms, and diligent and responsible spirit of the legal industry. We hereby issue the following legal opinion:

(Main text)

1、 The main qualifications of both parties in this equity transfer

1. The main qualification of the transferor

The transferor of this equity transfer, Company A, currently holds the Business License for Enterprise Legal Person issued by the Beijing Administration for Industry and Commerce, with registration number: [insert number], registered capital: [insert number], and business scope: [insert number].

2. The main qualification of the transferee

The transferee of this equity transfer, Company B, currently holds the Enterprise Legal Person Business License issued by the State Administration for Industry and Commerce, with registration number: _______, registered capital: ________ million RMB, and business scope: ________.

According to the "Balance Sheet" provided by Company B (consolidated, unaudited), as of [date], the net assets of Company B are [amount] RMB [amount]. After the acquisition of equity from Company C, the cumulative long-term investment in Company B's consolidated financial statements does not exceed 50% of its net assets.

Our lawyers believe that both parties involved in this equity transfer are legally established and validly existing corporate entities with the qualifications to be the subject of this equity transfer.

2、 The content of this equity transfer

1. The subject matter of this equity transfer

According to the "Contract on the Transfer of Shares of Company C" (hereinafter referred to as the "Share Transfer Contract") signed between Company A and Company B on [date], the subject of this equity transfer is [number] legal person shares of Company C held by Company A, accounting for [number]% of the current total share capital of Company C.

According to the certification materials issued by Company C and properly verified by our lawyers, Company A legally holds ____% of the equity of Company C, without any disputes, pledges, or other restrictions on equity.

2. The price of this equity transfer

According to the Share Transfer Contract, the price of this equity transfer is based on the evaluation value of __________ Asset Appraisal Co., Ltd. (with an evaluation value of __________ million yuan), and taking into account the future profitability of the shares, the agreed equity transfer price is __________ million yuan.

3. Payment method and deadline

According to the Share Transfer Contract, Company B shall pay the full equity transfer price to Company A within ____ working days from the date of performance of the contract.

4. Effectiveness of the contract

According to the provisions of the Share Transfer Contract, the effective date of this contract shall be the date of the resolution passed by the shareholders of Company A and Company B. If the time of the shareholders' meeting held by both parties is different, the resolution time of the shareholders' meeting held after the effective date of the contract shall prevail.

5. Performance of the contract

According to the provisions of the Share Transfer Contract, this contract shall be fulfilled from [date], and both parties shall complete the legal procedures for the transfer of equity within [working days] from the date of payment. Before the formal registration and transfer of equity of Company C to Company B, Company A shall still exercise its equity and enjoy the benefits of its shares. The calculation standard for stock returns is based on the principle of the higher of the net profit reflected in the audited annual consolidated financial statements of Company C and the bank loan interest of the equity transfer price during the relevant period, and shall be paid by Company B to Company A in cash within ____ days from the date of issuance of the annual financial audit report.

6. Termination of Contract

According to the provisions of the Share Transfer Contract, if Company C experiences suspension, closure, bankruptcy, dissolution, or other circumstances before the performance of the contract, the contract shall terminate automatically and neither party shall be liable for breach of contract.

Our lawyers believe that the content of the "Share Transfer Contract" complies with the current relevant laws and regulations in China. The "Share Transfer Contract" shall come into effect as soon as the agreed conditions for its effectiveness are met, and can be performed in accordance with the law at the agreed time. Before the completion of the contract, Company A shall exercise its equity and enjoy the equity benefits in accordance with the legal provisions. If Company C experiences suspension, closure, bankruptcy, dissolution, or other circumstances prior to the commencement of the contract, the contract may be terminated in accordance with the agreement.

3、 Authorization and approval of this equity transfer and related legal procedures

After review, the following approvals and legal procedures have been completed for this equity transfer:

According to the resolution of the Board of Directors of Company B at its ____ session on ____ date, the equity transfer has been approved by the Board of Directors of Company B;

2. According to the resolution of the board of directors of Company A on [date], the equity transfer has been approved by the board of directors of Company A;

3. Regarding this equity transfer, _______ Asset Appraisal Co., Ltd. has issued the Asset Appraisal Report No. ____ (Evaluation Report No.);

4. Regarding this equity transfer, Company A has hired Securities Co., Ltd. to issue an independent financial advisory report.