According to the nature of "paying debts by shares", the scheme of "paying debts by shares" or "repurchasing debts by shares" can be put forward by the board of directors of listed companies, or by the controlling shareholders and other related parties who encroach on the funds of listed companies. After the two parties reach an agreement through consultation, it will take effect after being approved by the shareholders' meeting of the listed company and the competent authority of the controlling shareholder, such as SASAC. Moreover, in the implementation of debt-for-equity swap, all parties concerned must "disclose relevant information in a timely, complete and accurate manner, implement the obligation to inform creditors in the Company Law, and ensure that all stakeholders voluntarily exercise their rights under the principles of openness, fairness and justice". Creditors of listed companies or other creditors of controlling shareholders may apply to the people's court for cancellation if they think that the "share repurchase and debt repayment" scheme harms their interests. If the shareholders of a listed company think that the relevant resolutions of the shareholders' meeting of the listed company infringe upon their interests, they can also apply to the court for cancellation, or they can ask the listed company to buy back the shares they hold at the market price (such as the average share price on120th after the adoption of the "Share Repurchase for Debt" scheme) (there is no clear law on this, and it can be handled fairly in good faith).
The impact of paying debts with shares on the company: it will reduce the company's total share capital, creditor's rights and assets, but the liabilities will remain unchanged and the asset-liability ratio will increase.