【要点提示】公司申请股票在境外上市,必须具备法定的资格条件,还要经过国家证券监管部门的批准。在公司不具备境外上市的条件且未报经国家证券监管部门批准的情况下,以该公司股票将在境外上市为名,欺骗社会公众,无限量地销售该公司的股权,收取并随意支配、使用投资者交纳的股权转让款,导致广大投资者的经济利益无法保障和实现的,应认定行为人主观上具有非法占有的目的,该行为的性质属于集资诈骗。 Tips】 【company to apply for shares to be listed overseas, must have legal qualifications, but also through the national securities regulatory approval. The company does not have the conditions for overseas listing and not reported by the state securities regulatory approval, the company’s shares will be listed overseas, to deceive the public, unlimited sales of the company’s shares, receive and arbitrary control, The use of investors to pay the equity transfer of funds, resulting in the economic interests of investors can not be guaranteed and realized, should be identified as the perpetrator of the purpose of illegal possession of subjective, the nature of the act belongs to fund-raising fraud.