1. The total assets purchased and sold account for more than 50% of the total assets of the listed company at the end of the audited consolidated financial accounting report in the latest fiscal year;
2. The operating income generated from the purchase and sale of assets in the latest fiscal year accounts for more than 50% of the operating income of the audited consolidated financial accounting report of the listed company in the same period;
3. The net assets purchased and sold account for more than 50% of the net assets of the listed company at the end of the audited consolidated financial accounting report in the latest fiscal year, and exceed RMB 50 million.
Legal basis: If Article 12 of the Accounting Standards for Enterprises No.65438 +02 Debt Restructuring modifies other debt conditions, the creditor shall take the fair value of the creditor's rights after modifying other debt conditions as the book value of the restructured creditor's rights, and the difference between the book balance of the restructured creditor's rights and the book value of the restructured creditor's rights shall be treated with reference to Article 9 of these Standards.