香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈之內容概不負責， 對 其 準 確 性 或 完 整 性 亦 不 發 表 任 何 聲 明，並 明 確 表 示 概 不 就 因 本 公 佈 全 部 或 任 何 部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 （於開曼群島註冊成立之有限公司） （股份代號：00828） 內幕消息 一間貴州非全資附屬公司之認沽期權更新 茲 提 述 本 公 司 日 期 為 二 零 二 四 年 十 二 月 二 十 日 的 內 幕 消 息 公 佈，內 容 有 關 於 貴 州 成 立 合 資 公 司（「成立公佈」），於 合 資 公 司 成 立（本 集 團 非 全 資 附 屬 公 司 王 朝 酒 業（仁 懷）有 限 公 司（「王朝仁懷」）於 二 零 二 五 年 二 月 成 立）後 的 九 個 月 內，(i)王朝釀酒應促 使 第 三 方（對 象 為 王 朝 釀 酒 的 重 點 經 銷 商）收 購 由 國 威 公 司 持 有 的 合 資 公 司39%權 益（「期權權益」）；否 則(ii)王 朝 釀 酒 應 以 代 價 收 購 期 權 權 益（「認沽期權」）。 主 席 萬守朋 香港， ...

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年12月31日 狀態: 新提交 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 00828 | 說明 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | 法定/註冊股本 | | | 上月底結存 | | | 3,000,000,000 | HKD | | 0.1 HKD | | 300,000,000 | | 增加 / 減少 (-) | | | | | | HKD | | | | 本月底結存 | | | 3,000,000,000 | HKD | | 0.1 HKD | | 300,000,000 | 致：香港交易及結算所有限公司 公司名稱: 王朝酒業集團有限公司 呈交日期: 2026年1月2日 I. 法定/註冊股本變動 III.已發行股份及/或庫存股份變動詳情 本月底法定/ ...

12月11日，茂业商业（600828）午后异动拉升，盘中一度触及涨停，上演"地天板"。截至发稿，该股涨 幅回落至3.23%，报7.36元。 茂业商业(600828) 交易中 12-11 14:44:58 通 .36 额12.99亿 股本17.32亿 市盈 -169.9 万得 盘口 换 11.1% 市值 127亿 市净 1.81 +0.23 +3.23% 分时 五日 日K 周K 月K 电影 [0] 量加 盘 资金 7.84 96% 壶5 7.40 | 1209 7.39 651 34 7.38 36 33 7.37 516 重2 7.36 8 7.13 0.00% 卖1 买1 7.35 699 7.34 买2 1575 7.33 164 253 7.32 340 买4 7.31 466 25 9.96% -AAA 15:00 14:44 7.38 09:30 11:30/13:00 105 量:192.89万 14:447.38 足Ra 20.48万 508 14:447.36 14:447.36 dd 10.24万 14:44 7.36 190 N 更多成交 12月10日，茂业商业发布股票交易异常波动公告，公 ...

其中，德科立、中际旭创、仕佳光子、光库科技、天孚通信等创出历史新高。 12月9日，A股三大指数走势分化，创业板指盘中一度涨超1.4%。截至午间休市，沪指跌0.13%，深证成 指涨0.09%，创业板指涨1.07%。全市半日成交额1.26万亿，超1700只个股上涨。 盘面上，算力硬件产业链反复活跃，CPO方向领涨，中际旭创再创新高；电路板、高速铜连接、消费电 子概念等涨幅居前。零售板块持续走强，茂业商业（600828）盘中直线拉升，1分钟内涨停。 CPO继续大爆发 中际旭创、德科立、天孚通信等批量新高 12月9日，光模块板块持续强势。截至午间休市，德科立"20cm"涨停，跃岭股份"10cm"涨停，太辰光涨 7%，中际旭创涨6%，景旺电子、炬光科技、新易盛等涨超4%。 | 序号 代码 | | 名称 | | | 涨幅% J | 涨跌 | | --- | --- | --- | --- | --- | --- | --- | | 1 | 688205 | 德科立 | 1 | 165.02 | 20.00 | 27.50 | | 2 | 002725 | 跃岭股份 | 1 | 17.52 | 9.98 | 1.59 | ...

盘面上，汽车服务、消费单子、煤炭、保险、AI手机概念等板块开盘活跃；贵金属、商业百货、有色金属、光伏设备、光刻机概念等板块开盘走低。 港股方面，恒生指数和恒生科技指数均飘红，科网股普遍走强，快手涨近5%，阿里巴巴涨近3%，小米集团涨超1%，腾讯控股、百度集团等微涨。新能源 车概念股走弱，蔚来跌近6%，小鹏汽车跌超3%。三生制药跌超4%，中芯国际跌超1%。 12月2日，A股三大指数小幅低开。 | 代码 | 名称 | | 最新 | 涨幅 | | --- | --- | --- | --- | --- | | 399001 | 深证成指 | | 13111.79 | -0.27% | | 000001 | 上证指数 | | 3905.78 | -0.21% | | 399006 | 创业板指 | œ | 3089.22 | -0.11% | AI手机概念延续强势 盘初，AI手机概念延续强势，道明光学4连板，福蓉科技2连板，中兴通讯、传音控股跟涨。 消息面上，中共福建省委关于制定福建省国民经济和社会发展第十五个五年规划的建议发布。其中提到，持续深化国资国企改革。实施新一轮国有企业改 革专项行动。 商业航天板块局部延续 ...

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年11月30日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 王朝酒業集團有限公司 呈交日期: 2025年12月1日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 00828 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 3,000,000,000 | HKD | | 0.1 | HKD | | 300,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 3,000,000,000 | HKD | | 0.1 | HKD | | 300,000,000 | 本月底法定/註冊 ...

截至月份: 2025年10月31日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 王朝酒業集團有限公司 呈交日期: 2025年11月3日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 00828 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 3,000,000,000 | HKD | | 0.1 | HKD | | 300,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 3,000,000,000 | HKD | | 0.1 | HKD | | 300,000,000 | 本月底法定/註冊股本總額： HKD 300,000,000 股份發行人及根據《上市規則》第十九B ...

Core Points - The Hong Kong Institute of Certified Public Accountants imposed a fine of HKD 1.6 million on PwC and two partners due to multiple audit deficiencies related to revenue recognition for Dynasty Fine Wines in 2010 and 2011 [2][3] - The audit partner, Zheng Guang'an, failed to obtain sufficient appropriate audit evidence regarding the revenue recorded by Dynasty Fine Wines, leading to the issuance of an unqualified opinion [2][3] - Dynasty Fine Wines, listed in Hong Kong since 2005, was previously considered one of the "three major players" in the wine industry alongside Changyu and Great Wall [2] Revenue Recognition Issues - The investigation revealed extensive deficiencies in revenue recognition during the audits for 2010 and 2011, particularly the lack of professional skepticism and adequate evidence to confirm that wine products were delivered and accepted by customers [3] - Adjustments made by Dynasty Fine Wines to correct previously misstated revenues indicated that the company should have reported losses in 2011 instead of profits, with retained earnings for 2010 and 2011 reduced by approximately HKD 225 million and HKD 262 million, respectively [3] Previous Penalties and Client Loss - This is not the first time PwC has faced penalties for revenue recognition issues; in September 2024, they were fined HKD 116 million for violations related to Evergrande's 2018 audit [4][5] - Following the penalties related to Evergrande, PwC experienced a significant loss of clients, with the number of A-share listed companies hiring them for annual audits dropping from 107 in 2023 to 29 in 2024 [4][5]

Core Viewpoint - PwC Hong Kong has been reprimanded and fined a total of HKD 1.6 million for significant deficiencies in its audit work for Dynasty Fine Wines, highlighting a severe trust crisis facing the firm amid multiple regulatory penalties in recent years [1][5]. Group 1: Audit Failures and Penalties - PwC failed to obtain sufficient and appropriate audit evidence regarding revenue recognition during the audits of Dynasty Fine Wines for the years 2010 and 2011, despite issuing an unqualified opinion [1][3]. - The firm faced a record penalty of RMB 441 million from the Ministry of Finance and the China Securities Regulatory Commission for its role in Evergrande's financial misstatements, marking the most severe punishment in Chinese auditing history [5][6]. - The internal investigation into Dynasty Fine Wines revealed that a significant amount of claimed sold wine products had not been delivered and remained in third-party warehouses [1][3]. Group 2: Financial Performance and Client Loss - PwC's revenue in the Chinese market dropped from CNY 7.925 billion in 2022 to CNY 7.137 billion in 2023, reflecting a broader decline in its financial performance [2][8]. - Since the penalty related to Evergrande was imposed in March 2024, all eight of PwC's major A-share audit clients have announced their termination of contracts, collectively contributing CNY 478 million in audit fees, which accounted for over half of its audit revenue [2][7]. - The firm has seen a 5.6% decline in revenue in the Asia-Pacific region for the fiscal year 2024, amounting to USD 9.3 billion, attributed to a slowdown in demand in mainland China [2][8]. Group 3: Industry Impact and Competitive Landscape - The exposure of the Dynasty Fine Wines case coincides with a period of unprecedented client attrition for PwC, leading to significant restructuring within the firm, including layoffs across multiple offices [7][8]. - Over 60% of clients lost by PwC have shifted to other "Big Four" firms, with significant numbers moving to Ernst & Young, KPMG, and Deloitte [8]. - Domestic accounting firms such as Lixin, Tianjian, and Xinyongzhonghe have begun to benefit from this reshuffling, breaking the long-standing dominance of the "Big Four" in securing high-quality clients [9].

Group 1 - The Hong Kong Institute of Certified Public Accountants (HKICPA) has condemned PwC's Hong Kong branch, RSM Hong Kong, and two of its partners for multiple audit deficiencies, imposing a total fine of HKD 1.6 million [1] - The audit deficiencies occurred during the fiscal years 2010 and 2011, where the auditors failed to obtain sufficient appropriate audit evidence regarding the revenue recorded by Dynasty Fine Wines Group Limited, leading to the issuance of an unqualified opinion [1][3] - An internal investigation by Dynasty Fine Wines revealed that a significant portion of the wine products claimed to be sold to a major distributor had not been delivered and were instead stored in external warehouses [3] Group 2 - The adjustments made by Dynasty Fine Wines to correct the misreported revenue indicated that the company should have reported a loss in 2011 instead of the previously disclosed profit, with retained earnings for 2010 and 2011 being reduced by approximately HKD 225 million and HKD 262 million, respectively [3] - The HKICPA's investigation highlighted extensive deficiencies related to revenue recognition in the audits for 2010 and 2011, particularly the auditors' failure to apply professional skepticism and obtain adequate evidence to confirm that the wine products were delivered and accepted by customers [3] - The penalties imposed included HKD 800,000 for RSM Hong Kong, HKD 600,000 for partner Zheng Guang'an, and HKD 200,000 for partner Jiang Lingyan [3]