Core Viewpoint - Jiangsu Securities Regulatory Bureau has issued administrative regulatory measures against Suya Jincheng Accounting Firm and its registered accountants due to violations found during the audit of Donghua Energy's 2024 annual report [1][2]. Group 1: Audit Violations - Suya Jincheng and its accountants were found to have multiple violations of Chinese CPA auditing standards, specifically in independence management, risk assessment, and substantive procedures [2][3]. - In terms of independence management, the firm failed to execute ethical procedures effectively, did not establish an insider information management registration system, and some audit personnel did not sign independence declarations, violating relevant regulations [2]. - The audit team did not identify significant related party transactions as special risks, which is a requirement under the CPA auditing standards [2]. Group 2: Substantive Procedures Issues - There were notable deficiencies in the execution of substantive procedures, including: 1. Accounts receivable audit: Failure to perform further verification procedures on receivables settled through debt offset [2]. 2. Inventory audit: Lack of a complete list of warehouses or inventory storage locations despite multiple storage sites [2]. 3. Review of management's expert work: Numerous calculation errors in the review of the evaluation report from the assessment agency hired by Donghua Energy, indicating a superficial review process [2]. Group 3: Accountability and Remedial Actions - The signed accountants, Wang Lu and Wu Yaling, bear primary responsibility for the audit issues identified [4]. - The regulatory authority has mandated that Suya Jincheng and the two accountants must comply with relevant laws and auditing standards, improve internal governance, and submit a written rectification report within 30 days [4]. - If the parties disagree with the administrative measures, they can apply for administrative reconsideration or file a lawsuit within specified timeframes [4].

Group 1 - The refining and trading sector increased by 1.46% on January 19, with Bohai Chemical leading the gains [1] - The Shanghai Composite Index closed at 4114.0, up 0.29%, while the Shenzhen Component Index closed at 14294.05, up 0.09% [1] - Key stocks in the refining and trading sector showed significant price increases, with Bohai Chemical rising by 10.02% to a closing price of 4.50 [1] Group 2 - The main capital flow in the refining and trading sector saw a net inflow of 562 million yuan, while retail investors experienced a net outflow of 475 million yuan [2] - Notable stock performances included Hengli Petrochemical, which rose by 6.91% to a closing price of 25.08, and Runbei Hangke, which increased by 6.04% to 42.13 [1][2] - The trading volume for Bohai Chemical reached 956,500 shares, contributing to a transaction value of 413 million yuan [1]

Group 1 - The core point of the announcement is that Donghua Energy (002221) has disclosed its total external guarantees amounting to 21.516 billion yuan, which represents 193.91% of the company's audited net assets attributable to the parent company as of December 31, 2024 [1] - The company and its subsidiaries have provided guarantees totaling 2.923 billion yuan to entities outside the consolidated financial statements, accounting for 26.34% of the company's audited net assets attributable to the parent company as of December 31, 2024 [1] - The company has confirmed that there are no overdue guarantees, guarantees involved in litigation, or losses incurred due to guarantees resulting in adverse judgments [1]

证券代码：002221 证券简称：东华能源 公告编号：2026-002 东华能源股份有限公司 关于给予子公司银行授信担保的公告 本公司及董事会全体成员保证信息披露内容的真实、准确、完整，没有虚假 记载、误导性陈述或重大遗漏。 特别风险提示： 公司及控股子公司对外担保总额超过最近一期经审计净资产 100%，敬请投 资者充分关注担保风险。 公司 2025 年第一次临时股东大会审议通过了《关于 2025 年度申请综合授信 额度及为子公司提供担保额度的议案》，同意公司在有效期限内，为子公司提供 总额折合不超过人民币 386.50 亿元的担保，其中对资产负债率低于 70%的子公 司的担保额度为折合不超过人民币 336.50 亿元，对资产负债率不低于 70%的子 公司的担保额度为折合不超过人民币 50 亿元。同意授权公司董事长（或其授权 代表）在担保额度范围内办理担保具体事项，签署相关担保文件，不再另行召开 董事会或股东大会。有效期限为：自公司 2025 年第一次临时股东大会审议通过 之日起至 2025 年年度股东大会召开之日止。 1、基本信息 本次担保事项在上述担保额度范围内，公司董事长已在上述授权范围内决策 同意本次 ...

Group 1 - Donghua Energy's stock closed at 8.32 yuan, down 0.12% on January 14, with a total of 1 block trade amounting to 1.1904 million shares and a transaction value of 9.9041 million yuan [1] - The first transaction price was 8.32 yuan for 1.1904 million shares, with a transaction value of 9.9041 million yuan and a premium rate of 0.00%, both the buyer and seller were institutional [1] - Over the past three months, Donghua Energy has recorded 2 block trades with a total transaction value of 14.8854 million yuan, and in the last five trading days, the stock has increased by 2.84% with a net inflow of 7.6694 million yuan from main funds [1]

Group 1 - Tongyuan Petroleum, based in Chengdu, is a leading company in perforation technology, providing a full range of oil and gas engineering services, and is well-positioned to benefit from rising oil prices through increased orders and revenue [1][36] - Huai Oil Co., located in Jiangsu, has a stable oil and gas production base and benefits from regional cooperation, allowing for dual revenue growth during rising oil prices [2][37] - CNOOC Services, the largest marine oil and gas engineering service provider in China, is set to see significant increases in drilling platform utilization and service orders due to rising oil prices [3][38] Group 2 - Sinopec Oilfield Services, a leading player in oil and gas engineering services, is expected to benefit from increased internal orders and global oil development opportunities as oil prices rise [4][39] - Beiken Energy, based in Xinjiang, focuses on oilfield technical services and is well-positioned to expand its business in response to rising oil prices and increased exploration activities in the western oil and gas regions [5][41] - Zhongman Petroleum, with integrated oil and gas exploration and service capabilities, is likely to see increased orders and revenue from both domestic and international projects as oil prices rise [6][42] Group 3 - Potential Energy, specializing in oil and gas exploration technology services, is expected to benefit from increased demand for high-precision exploration services as oil prices rise [8][43] - China National Offshore Oil Corporation, the largest offshore oil producer in China, is positioned to benefit from rising oil prices through increased revenue from oil sales and a focus on deepwater development [9][44] - Bomeike, focusing on marine oil and gas engineering equipment, is set to see increased demand for its products as marine oil and gas projects accelerate due to rising oil prices [10][45] Group 4 - Blue Flame Holdings, a leader in coalbed methane development, is expected to benefit from rising demand for clean energy and increased coalbed methane sales prices as oil prices rise [11][47] - Shouhua Gas, with a comprehensive natural gas business model, is likely to see revenue growth from both upstream exploration and downstream distribution as oil prices and natural gas prices rise [12][48] - CNOOC Engineering, a leading marine oil and gas engineering construction company, is expected to gain stable orders and enhance profitability through deep cooperation with CNOOC as oil prices rise [13][49] Group 5 - Intercontinental Oil and Gas, focusing on overseas oil resource development, is well-positioned to benefit from rising oil prices through increased sales revenue from its overseas oil fields [14][50] - Guanghui Energy, a comprehensive energy service provider, is expected to see significant revenue growth from its oil and gas extraction and LNG production businesses as oil prices rise [15][51] - CNOOC Development, providing comprehensive marine oil and gas services, is likely to see increased demand for its services as oil production rises due to higher oil prices [16][52] Group 6 - China Petroleum Engineering, a leading oil and gas engineering construction company, is set to benefit from increased orders due to rising oil prices and expanded overseas market opportunities [18][54] - New Natural Gas, focusing on natural gas exploration and distribution, is expected to see revenue growth from both upstream and downstream operations as oil and natural gas prices rise [19][55] - ST Xinchao, despite its current ST status, is expected to see improved performance from its oil and gas business as oil prices rise, benefiting from the synergy between its oil and chemical operations [20][56]

Group 1 - Donghua Energy's stock closed at 8.33 yuan, with a slight increase of 0.24% on January 13 [1] - A block trade occurred involving 598,000 shares, totaling a transaction amount of 4.9813 million yuan, with a premium rate of 0.00% [1] - Over the past three months, the stock has seen one block trade with a total transaction amount of 4.9813 million yuan [1] Group 2 - In the last five trading days, Donghua Energy's stock has increased by 1.34%, with a net inflow of main funds amounting to 9.5522 million yuan [1]

Summary of Key Points Core Viewpoint - Donghua Energy executed a block trade of 598,000 shares on January 13, with a transaction value of 4.9813 million yuan, representing 3.15% of the total trading volume for the day, at a price of 8.33 yuan, which is consistent with the market closing price [1]. Group 1: Trading Details - The trading date was January 13, 2026, with the stock code 002221 for Donghua Energy [2]. - The transaction price was 8.33 yuan per share, with a total volume of 598,000 shares traded [2]. - The total transaction amount reached 4.9813 million yuan, indicating institutional participation in the trade [2].

Core Viewpoint - Donghua Energy announced the approval of a proposal to sell assets related to precious metal waste catalysts at its first extraordinary shareholders' meeting of 2026 [2] Group 1 - The company held its first extraordinary shareholders' meeting of 2026 on January 12 [2] - The proposal regarding the sale of subsidiary assets was successfully passed during the meeting [2]

江苏金禾律师事务所 关于东华能源股份有限公司 2026年第一次临时股东会的法律意见书 致：东华能源股份有限公司 根据《公司法》、《证券法》和中国证券监督管理委员会发布的《上市公司 股东会规则》等法律、法规和规范性文件以及贵公司《章程》的规定，本所受贵 公司董事会的委托，指派本律师出席贵公司2026年第一次临时股东会，并就本次 临时股东会的召集、召开程序、出席会议人员资格、召集人资格、表决程序以及 表决结果的合法有效性等事项出具法律意见。 本所及经办律师依据《证券法》、《律师事务所从事证券法律业务管理办法》 和《律师事务所证券法律业务规则》等规定及本法律意见书出具日以前已经发生 或者存在的事实，严格履行了法定职责，遵循了勤勉尽责和诚实信用原则，进行 了充分的核查验证，保证本法律意见书所认定的事实真实、准确、完整，所发表 的结论性意见合法、准确，不存在虚假记载、误导性陈述或者重大遗漏，并承担 相应法律责任。 本所及经办律师同意将本法律意见书随贵公司本次临时股东会决议一并公 告，并依法对本法律意见书承担相应的责任。 一、本次临时股东会的召集、召开程序 1、本次临时股东会的召集 2025 年 12 月 27 日 ， ...