Core Viewpoint - Two companies, ST Dongshi and *ST Huamei, have resolved their financial misconduct issues by repaying a total of 19.54 billion yuan, thus eliminating the risk of delisting [2][5]. Group 1: Company Actions - ST Dongshi's controlling shareholder and related parties used various methods to repay approximately 3.87 billion yuan of non-operating funds, completing the repayment before the deadline [3][4]. - *ST Huamei's controlling shareholder repaid 15.67 billion yuan, including interest, through a combination of dividend payments and the sale of all shares [5][6]. Group 2: Regulatory Context - The new delisting regulations emphasize the importance of internal controls and impose strict deadlines for companies to rectify financial misconduct, effectively deterring large shareholders from misappropriating funds [2][6]. - Since the implementation of the new delisting rules, a total of eight companies have resolved their financial misconduct issues, recovering over 80 billion yuan [6][7]. Group 3: Expert Opinions - Experts suggest that the new regulations have effectively prompted companies to clear their debts before the deadline, indicating a positive impact on corporate governance [5][6]. - Recommendations for further improvement include enhancing monitoring systems for fund flows, strengthening the responsibilities of intermediaries, and implementing stricter approval processes for related transactions [7][8].

Core Viewpoint - Both *ST Huamei and ST Dongshi have completed the rectification of fund occupation and will resume trading on August 19, 2023 [2][3] Group 1: *ST Huamei - On February 12, 2025, *ST Huamei received a directive from the China Securities Regulatory Commission requiring the recovery of 149,067.82 million yuan of occupied funds within six months [2] - Due to failure to complete the rectification before the deadline, *ST Huamei's stock was suspended from trading on August 13, 2023 [2] - The company has received a total of 156,695.89 million yuan from Shanghai Pengsheng, which includes all occupied funds and interest [3] Group 2: ST Dongshi - ST Dongshi resolved its fund occupation issue through compensation from its controlling shareholder and related parties, totaling 387,344,487.68 yuan, resulting in a zero balance for occupied funds [3][4] - On August 14, 2023, ST Dongshi signed a compensation agreement with restructuring investors to clear non-operating fund occupations amounting to 337,486,717.76 yuan [4] - The company also executed a debt transfer agreement for 49,857,769.92 yuan related to non-operating fund occupation with its controlling shareholder's related party [4] Group 3: Regulatory Context - In April 2024, the CSRC issued new regulations that include stricter delisting standards for companies with significant fund occupation issues [5] - Companies with non-operating fund occupations exceeding 200 million yuan or 30% of net assets must repay within six months to avoid delisting procedures [5] - Other companies, such as ST Xintong and Zhongli Group, have also resolved fund occupation issues through various means, including cash repayment and bankruptcy restructuring [5]

| 证券代码：603377 | 证券简称：ST 东时 | 公告编号：临 | 2025-150 | | --- | --- | --- | --- | | 转债代码：113575 | 转债简称：东时转债 | | | 东方时尚驾驶学校股份有限公司 关于部分募集资金账户资金解除冻结的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 东方时尚驾驶学校股份有限公司（以下简称"公司"）于近日查询获悉，公 司控股子公司云南东方时尚驾驶培训有限公司（以下简称"云南东方时尚"）募 集资金账户资金已解除冻结，现将相关情况公告如下： 一、部分募集资金账户资金解除冻结的基本情况 三、其他风险提示 （一）公司是否进入重整程序尚存在重大不确定性 公司于 2025 年 7 月 10 日收到北京市第一中级人民法院（以下简称"北京一 中院"）送达的《决定书》，北京一中院决定对公司启动预重整，并指定东方时 尚驾驶学校股份有限公司清算组担任公司预重整期间的临时管理人。公司是否进 入重整程序尚存在不确定性。北京一中院同意公司预重整，尚不代表公司正式进 入重整程序 ...

Core Viewpoint - ST Dongshi has fully repaid the non-operating fund occupation of 387 million yuan, allowing its stock to resume trading on August 19 [1][2]. Group 1: Fund Repayment - As of August 17, the controlling shareholder, Dongshi Investment Co., and its affiliates repaid a total of 387 million yuan, resulting in a remaining balance of 0 yuan [2]. - The repayment was confirmed by Beijing Dehao International Accounting Firm through a special audit report [2]. - The repayment was part of a regulatory requirement to recover occupied funds by June 19, 2025, following a suspension of trading on June 20 [2]. Group 2: Restructuring Investment - On August 15, the company signed a restructuring investment agreement with 11 investors, including Shenzhen Fuli Industrial Development Co. and Beijing Zhongcheng Hehe Technology Development Center, committing to purchase a total of 500 million shares for 670 million yuan, at a price of 1.34 yuan per share [4]. - Beijing Daxing Investment Group, a state-owned enterprise, is participating in the restructuring investment and holds a total of 8,664,000 shares, representing 12.12% of the company's total shares [4]. Group 3: Uncertainties in Restructuring - The company is currently in the pre-restructuring phase, with uncertainties regarding its entry into formal restructuring procedures [5]. - The company has received a notice from the China Securities Regulatory Commission regarding an investigation into information disclosure violations, with no conclusive opinions or decisions received to date [5]. - There are risks associated with the restructuring investment agreement, including potential failure to fulfill investment obligations by the investors [5].

Core Viewpoint - The report provides a special audit on the non-operating fund occupation and repayment situation of the controlling shareholder and other related parties of Dongfang Shishang Driving School Co., Ltd, confirming that the financial information meets regulatory requirements [1][2]. Group 1: Audit Responsibilities - The management of Dongfang Shishang is responsible for the accurate and complete preparation and disclosure of the fund occupation and repayment situation [1]. - The registered accountants are responsible for providing a special audit opinion based on the audit procedures performed [1]. Group 2: Fund Occupation Summary - As of December 31, 2024, the total non-operating fund occupation by the controlling shareholder and other related parties amounts to 387.3445 million yuan [1][2]. - The occupation includes amounts from various related parties, with a significant portion attributed to Dongfang Shishang Investment Co., Ltd [2]. Group 3: Repayment Situation - The repayment of the non-operating fund occupation was completed through cash payments totaling 387.3445 million yuan by August 15, 2025 [3][4]. - The repayment involved multiple parties, including Beijing Jinhui Dingming Investment Management Co., Ltd, which contributed 60 million yuan, and Shenzhen Shenyuan Asset Management Co., Ltd, which contributed 8 million yuan [3][4].

Core Viewpoint - ST Dongshi (603377.SH) has resolved the risk warning situation related to the non-operational fund occupation by its controlling shareholder, Dongfang Shishang Investment Co., Ltd. [1] Group 1 - The company was previously under risk warning due to the non-operational occupation of funds by its controlling shareholder and related parties, with the balance exceeding 5% of the latest audited net assets and amounting to over 10 million yuan [1] - The company has applied to the Shanghai Stock Exchange for the removal of the corresponding risk warning, pending approval from the exchange [1] - If the application is approved, the company’s stock may still be subject to other risk warnings [1]

东方时尚驾驶学校股份有限公司 控股股东及其他关联方非经营性资金占用及清偿 情况的专项审核报告 德皓核字[2025]00001475 号 北 京 德 皓 国 际 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Beijing Dehao International Certified Public Accountants (Limited Liability Partnership) 东方时尚驾驶学校股份有限公司 控股股东及其他关联方非经营性资金占用及清偿情况的 专项审核报告 目 录 页 次 一、 东方时尚驾驶学校股份有限公司控股股东及 其他关联方非经营性资金占用及清偿情况的 专项审核报告 1-3 二、 控股股东及其他关联方非经营性资金占 用情况汇总表 4-5 三、 控股股东及其他关联方非经营性资金占 用清偿情况表 6-7 东方时尚驾驶学校股份有限公司 控股股东及其他关联方非经营性资金占用及清偿情况的 专项审核报告 德皓核字[2025]00001475 号 东方时尚驾驶学校股份有限公司全体股东： 我们接受东方时尚驾驶学校股份有限公司 以下简称 "东方时尚" 或"公司"）委托，审核了后附的东方时尚管理层编制 ...

东方时尚驾驶学校股份有限公司 证券代码：603377 证券简称：ST 东时 公告编号：临 2025-147 转债代码：113575 转债简称：东时转债 关于申请撤销部分其他风险警示暨继续被实施其他 风险警示的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 东方时尚驾驶学校股份有限公司（以下简称"公司"）此前因被控股股 东东方时尚投资有限公司（以下简称"东方时尚投资"）及其关联人非经营性占 用资金，余额达到最近一期经审计净资产绝对值 5%以上，且金额超过 1,000 万 元，未能在 1 个月内完成清偿或整改被叠加实施其他风险警示。现上述其他风险 警示情形已完全消除，公司已向上海证券交易所申请撤销对公司股票实施的相应 其他风险警示情形，最终申请撤销情况以上海证券交易所审核意见为准。 本次申请如获上海证券交易所同意，公司股票仍存在其他被实施风险警 示的情形。 截至本公告披露日，公司尚处于预重整阶段，并未收到法院关于进入重 整程序的相关法律文书，公司后续能否进入正式重整程序存在不确定性。根据《上 海证券交易所股票 ...

| 证券代码：603377 | 证券简称：ST 东时 | 公告编号：临 | 2025-149 | | --- | --- | --- | --- | | 转债代码：113575 | 转债简称：东时转债 | | | 东方时尚驾驶学校股份有限公司 关于与重整投资人签署重整投资协议的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 东方时尚驾驶学校股份有限公司（以下简称"公司"）是否进入重整程 序尚存在不确定性。北京市第一中级人民法院（以下简称："北京一中院"）同 意公司预重整，尚不代表公司正式进入重整程序，公司能否进入重整程序存在不 确定性，公司将及时披露有关事项的进展情况。 若法院依法受理申请人对公司的重整申请，根据《上海证券交易所股票 上市规则》第 9.4.1 条规定，公司股票将被实施"退市风险警示"。如果公司顺 利实施重整并执行完毕重整计划，将有利于化解公司债务风险，优化公司资产负 债结构，提升公司的持续经营及盈利能力，帮助公司恢复健康发展状态。若重整 失败，公司将存在被宣告破产的风险。如果公司被宣告破产 ...

证券代码：603377 证券简称：ST 东时 公告编号：临 2025-145 转债代码：113575 转债简称：东时转债 东方时尚驾驶学校股份有限公司 关于控股股东及其关联方非经营性资金占用清偿完 毕暨公司资金占用整改完成的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 截至本公告披露日，东方时尚驾驶学校股份有限公司（以下简称"公司"） 控股股东东方时尚投资有限公司（以下简称"东方时尚投资"）及其关联方通过 重整投资人代偿、购买债权等方式予以偿还的款项共计 387,344,487.68 元，占 用余额为 0 元。公司非经营性资金占用清偿完毕。 截至本公告披露日，东方时尚投资及其关联方非经营性资金占用已全部归还， 占用余额为 0 元。 截至本公告披露日，公司尚处于预重整阶段，并未收到法院关于进入重 整程序的相关法律文书，公司后续能否进入正式重整程序存在不确定性。根据《上 海证券交易所股票上市规则》第 9.4.1 条规定，若法院依法受理申请人对公司的 重整申请，公司股票将被实施退市风险警示。 根据北京德皓国际 ...