(1) Having a sound organizational structure;
(2) It is profitable continuously and in good financial condition;
(3) There are no false records in the financial accounting documents in the last three years, and there are no other major illegal acts;
(4) Other conditions as stipulated by the the State Council Securities Regulatory Authority approved by the State Council.
Article 3 here implies a requirement, that is, financial data for three years, that is, it has been in business for three years. Then item (4) is the bottom clause, allowing the CSRC to be responsible for formulating specific listing conditions.
The most basic provisions of the CSRC on listing conditions are in the Measures for the Administration of Initial Public Offerings and the Interim Measures for the Administration of Initial Public Offerings on Growth Enterprise Market. Article 9 of the Measures for Initial Public Offering: "After the establishment of a joint stock limited company, the issuer shall continue to operate for more than three years, unless it is approved by the State Council. If a limited liability company is converted into a joint stock limited company according to the original book net asset value, the continuous operation time can be calculated from the date of establishment of the limited liability company. " Article 10 of the Measures for the Initial Public Offering of Growth Enterprise Market: "An issuer applying for an initial public offering of shares shall meet the following conditions: (1) The issuer is a company limited by shares established according to law and has been operating continuously for more than three years. If a limited liability company is converted into a joint stock limited company according to the original book net asset value, the continuous operation time can be calculated from the date of establishment of the limited liability company. "
The sentence of issuing new shares by listed companies is in Article 13 of the Measures for the Administration of Securities Issuance of Listed Companies, but the ROE is not required to be 10%, and 6% is enough.
As for the expected profit reaching the bank deposit rate, I don't know where it came from. It's never been stipulated.