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    4元突擊入股,55元發行上市,這些保代們瘋狂制造"IPO福利"!

    4元突擊入股,55元發行上市,這些保代們瘋狂制造

    日前,張晉陽、鈕華明以及陳德兵三人突擊入股擬IPO公司一案做出終審判決,上海市第二中級人民法院認為三人原為證券公司工作人員,利用職務之便非法收受財物,已構成非國家工作人員受賄罪。

    刑事裁定書顯示,這三名投行保代在東方國信上市前突擊入股,通過代持的方式以4元/股的低價購入東方國信股份,僅在一年半后,東方國信以55.36元/股的發行價順利上市。

    2013年后,三人拋售原始股共計獲利4000余萬元。具體來看,張晉陽合計獲利2400余萬元、鈕華明獲利1200余萬元、陳德兵從中獲利460萬元。

    最終,張晉陽被判處有期徒刑二年六個月,鈕華明有期徒刑二年三個月,緩刑二年三個月;陳德兵有期徒刑一年九個月,緩刑一年九個月;凍結在案的資金予以沒收并繼續追繳違法所得。

    三保代突擊入股擬IPO公司

    事情要追溯到東方國信IPO上市前,曾做過兩次增資擴股,分別以4元/股的價格增資200萬股,后來又增資80萬股。

    2009年,原廣發證券投資銀行部總經理鈕華明及副總經理劉某接受東方國信實際控制人的上市咨詢,承攬了東方國信IPO項目,隨后指派投行部張晉陽、陳德兵等人組成項目組。

    其中,張晉陽作為保薦代表人,全面負責東方國信IPO項目的材料撰寫等工作,并在保薦代表人或輔導人員處簽名;鈕華明代表廣發證券與東方國信簽訂《輔導協議》、《承銷暨保薦協議》等,參與東方國信IPO項目的立項會、內核會并行使投票權,且在相關材料的保薦業務部門負責人或輔導機構負責人處簽名;陳德兵主要負責東方國信IPO項目招股說明書中非財務部分的撰寫等。

    刑事裁定書顯示,2009年9-10月,劉某利用東方國信客觀的增資需求與東方國信的董事長商議入股,并要求該公司如不能上市則按原價回購股份,對方為確保公司順利上市和利益捆綁,同意增資擴股200萬股。

    后經劉某分配,張晉陽、鈕華明、陳德兵在東方國信擬上市期間增資擴股的關鍵階段低價投資入股,分別購入25萬股、25萬股和15萬股,并找人代為持有。按照出資金額計算,平均入股價格為4元/股。

    2011年9月1日,原廣發證券兼投行部總經理鈕華明離職;2017年1月12日,原廣發證券投行部總監、華北二部主管張晉陽離職;2017年6月6日,原廣發證券投行部執行董事陳德兵離職。

    眾人分享IPO“暴利盛宴”

    除了上述3名保代分享原始股盛宴外,還有多人享用了這份“暴利盛宴”。

    東方國信實際控制人管某某為確保公司順利上市和利益捆綁,同意增資擴股200萬股。后經劉某2分配,除了張晉陽、鈕華明、陳德兵外,其余股份由劉某2及趙某、成某等人出資購入。

    2009年10月,張晉陽在盡職調查及辦理東方國信增資擴股200萬股期間,發現東方國信需要資金補繳管某某、霍某某的個人所得稅及剝離虧損企業。經張晉陽建議,東方國信決定以9元/股的價格再次增資擴股80萬股,并同意由張晉陽尋找入股對象。張晉陽安排自己及王某1等人投資入股,并安排王某1妻子張2代持股份。其中,王某1出資315萬元購入35萬股,李飛出資270萬元購入30萬股,尹某某出資80萬元購入8萬股,張晉陽出資55萬元購入7萬股。

    2009年10月29日、11月19日,東方國信召開第一屆董事會第九次會議、第一屆第四次股東大會,同意增加新股東王某3、金某、張2,三人以貨幣形式出資,按3.68元/股認購公司增發的普通股105萬股、95萬股、80萬股。2009年11月17日、18日,東方國信收到王某3、金某、張2注冊資本金280萬元,溢價部分(資本公積金)750.4萬元。另張晉陽以現金形式將張2的425.6萬元陸續交到東方國信用于繳納管某某、霍某某的個人所得稅及剝離虧損企業。

    三保代累計獲利超4060萬元

    2011年1月,東方國信首次公開發行A股,發行價格為55.36元/股。2013年及其后,張晉陽、鈕華明、陳德兵找人代持的股票解禁后拋售,張晉陽合計獲取收益2400余萬元、鈕華明獲利1200余萬元、陳德兵獲利460萬元。

    據統計,三人累計獲利超過4060萬元。2016年12月2日,張晉陽被民警抓獲,到案后主動交代了基本事實,2017年1月12日、16日,鈕華明、陳德兵接民警電話通知后主動投案。

    2018年7月29日,經財瑞評估公司評估,東方國信的股權價值在評估基準日2009年9月30日的估值區間為11.82元/股-22.20元/股。

    另經查明,2012年7月至2014年1月,張晉陽利用負責東方國信持續督導工作的職務便利,提供各類發票、以東方國信員工馬某某的名義報銷,收受東方國信給予的好處費共計20余萬元。

    《證券法》第四十三條第一款規定:“證券交易所、證券公司和證券登記結算機構的從業人員、證券監督管理機構的工作人員以及法律、行政法規禁止參與股票交易的其他人員,在任期或者法定限期內,不得直接或者以化名、借他人名義持有、買賣股票,也不得收受他人贈送的股票。”

    這三人行為背離了保薦機構專業人員應具有的客觀、公正和獨立性,影響了保薦機構對擬上市公司風險的客觀判斷,侵害了投資者全面了解信息的知情權,破壞了公平公正的證券市場秩序。

    該案的一審由上海市楊浦區人民法院受理,法院認為張晉陽、鈕華明、陳德兵的行為均已構成非國家工作人員受賄罪。張晉陽自首且退出部分違法所得,鈕華明、陳德兵均自首,且違法所得已全部被凍結,依法均可以對三名被告人減輕處罰。

    依照相關法律,以非國家工作人員受賄罪分別判處張晉陽有期徒刑二年六個月;判處鈕華明有期徒刑二年三個月,緩刑二年三個月;判處陳德兵有期徒刑一年九個月,緩刑一年九個月;凍結在案的1217.27萬元、460萬元及張晉陽退出的400萬元均應予沒收,繼續向張晉陽追繳違法所得。

    三人的上述行為不僅違反了《證券法》第四十三條第一款的規定,而且符合非國家工作人員受賄罪的構成要件,已達到需要刑事評價的程度,構成非國家工作人員受賄罪。

    終審判決維持原判

    但三人不服提出上訴,均不認為其行為構成非國家工作人員受賄罪,上海市第二中級人民法院組成合議庭公開開庭審理此案。

    張晉陽及其辯護人的理由是:根據我國目前的法律規定,并沒有對未上市公司股權的價格有限制性的規定,只要股權轉讓價格不低于每股的凈資產額,就沒有法律障礙;突擊入股雖然違規,但不構成犯罪。

    而鈕華明及其辯護人的理由是:1.鈕華明的行為僅違反《中華人民共和國證券法》(以下簡稱證券法)的相關規定,屬于行政違法而不是刑事犯罪;2.鈕華明不存在職務之便,因為選擇保薦機構的主導權在公司,決定公司能否上市的權力在證監會發審委,鈕華明作為立項會和內核會成員之一,對東方國信擬上市項目沒有決定權,其所作的參與投票及簽字工作,皆為保薦機構工作人員必須履行的本職工作;3.鈕華明購買東方國信的股份,是一種對尚未上市公司的投資行為,不存在受賄事實。

    陳德兵及其辯護人的理由如下:1.陳德兵僅是根據領導安排完成本職工作,沒有利用職務便利為東方國信謀取利益;2.原判將理論價格和實際交易價格的差額作為認定陳德兵非國家工作人員受賄的金額不正確。此外,陳德兵還辯稱即使其構成犯罪,在共同犯罪中也是從犯。

    此外,三人均提出,財瑞評估公司分別于2017年5月和2018年7月出具的股權市場價值評估報告和補充評估報告,在程序及適用性上均存在重大瑕疵,事后的評估無法估算當時的股權價值,且估值偏高,不應作為定案依據。

    然而上海市人民檢察院第二分院認為,三人的上述行為不僅違反了《證券法》第四十三條第一款的規定,而且符合非國家工作人員受賄罪的構成要件,已達到需要刑事評價的程度,構成非國家工作人員受賄罪。

    同時表示,財瑞評估公司2018年7月出具的股權市場價值補充評估報告合法有效,評估東方國信的股權價值2009年9月30日的估值區間為11.82元/股-22.20元/股,原判就低以11.82元/股與張晉陽、鈕華明、陳德兵突擊入股時實際支付價格的差額認定三人的受賄數額并無不當。

    最后,終審裁定張晉陽、鈕華明、陳德兵犯非國家工作人員受賄罪成立,駁回上訴,維持原判。

    原文來自: 中國金融觀察網

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