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证监局出手!一场跨界并购,2家券商被罚!审计、评估机构各领250万元罚款
证券时报· 2025-12-09 04:38
Core Viewpoint - The article discusses regulatory penalties imposed on various intermediaries involved in the acquisition of Zhongke Shijie by Anhui Fuhuang Steel Structure, highlighting issues of financial misconduct and inadequate auditing practices [1][3][6]. Group 1: Regulatory Actions - Anhui Securities Regulatory Bureau imposed a total fine of 8 million yuan on four intermediary institutions involved in the acquisition, including audit and evaluation firms [2][5]. - The audit firm Tianjian was fined 2.5 million yuan for failing to execute adequate audit procedures, leading to the oversight of significant discrepancies in revenue recognition [3][4]. - The evaluation firm Jinzhen was also fined 2.5 million yuan for lacking independence and failing to verify key performance indicators, resulting in inflated revenue figures for Zhongke Shijie [4][6]. Group 2: Financial Misconduct - The acquisition process revealed that Zhongke Shijie had inflated its revenue for 2024 by 24.66 million yuan, which was not disclosed in the relevant reports [3][7]. - The financial advisors from Huatai United Securities and Guoyuan Securities received warning letters for not adequately verifying the revenue recognition issues related to Zhongke Shijie [6][7]. - Previous penalties were also imposed on Zhongke Shijie and Fuhuang Steel for similar violations, including a fine of 7 million yuan on Zhongke Shijie for false disclosures [7][8]. Group 3: Insider Trading Case - An insider trading case linked to the acquisition involved Fuhuang Steel's chairman, who discussed the acquisition's feasibility during a sensitive period, leading to significant trading activity by an associated individual [9]. - The individual involved in insider trading was found to have made a profit of 2.31 million yuan from trading Fuhuang Steel shares based on non-public information [9].
证监局出手!一场跨界并购,2家券商被罚!审计、评估机构各领250万元罚款
券商中国· 2025-12-09 01:00
近日,针对富煌钢构收购中科视界中存在的违法违规行为,安徽省证监局给四家中介机构同时开出了监管 处罚。其中,审计机构和评估机构分别被处以250万元罚款,5名项目负责人分别被罚60万元,两家担任财 务顾问的券商也各自领到一张警示函。 3月3日,金证评估受富煌钢构委托,对中科视界的股东全部权益价值进行评估,最终采用收益法评估结果作为 评估结论,评估结果为11.4亿元。安徽证监局指出,评估过程中,金证评估未保持充分的独立性,在缺乏充分 的业绩预测支撑材料的情况下,应上市公司要求,通过不断调整盈利预测数据向上市公司提供了多套估值方 案。 由于对主要客户及订单核查验证工作执行不到位,金证评估也未发现中科视界与四家客户的业务不应在2024年 确认相关营业收入,致使中科视界虚增2024年营业收入2465.64万元。此外,金证评估还存在未对盈利预测的 关键支撑材料进行必要的核查验证,未记录其他权益投资价值评定估算过程,评估结论形成日早于重要评估资 料获取日等违法事实。 综上所述,安徽证监局对天健处以250万元罚款,对签字会计师孙某、杨某战给予警告,并分别处以60万元罚 款;对金证评估处以250万元罚款,对涉案评估项目负责人孙某 ...
烟台将出台支持住房“以旧换新”政策
Qi Lu Wan Bao· 2025-12-08 23:34
Group 1 - Yantai City is set to introduce a series of policies to support housing "old for new" initiatives, aimed at reducing home purchase costs and stimulating market activity [1][2] - Over the past five years, the housing system in Yantai has prioritized public housing needs, increasing urban per capita housing area from 39 square meters to 43 square meters, transitioning from "housing for all" to "housing for livability" [1] - The city has allocated 8,560 public rental housing units and provided 210 million yuan in rental subsidies to 56,000 households, ensuring that low-income families receive necessary housing support [1] Group 2 - Yantai has developed over 350 detailed standards for high-quality residential construction, planning 80 projects covering 10.32 million square meters, with 52 projects already initiated [2] - The city has implemented 114 development-promoting policies, including 29 consumer promotion policies and 30 housing provident fund policies, reducing developers' costs by over 700 yuan per square meter [2] - As of October, Yantai has accumulated 156 billion yuan in housing provident fund contributions, an increase of 74 billion yuan since the end of the 13th Five-Year Plan [2] Group 3 - Yantai has completed the renovation of 49,000 shanty houses and 1,662 old residential communities, benefiting 500,000 residents [3] - The city is transitioning the traditional construction industry towards industrialization, digitization, and greening, with the construction industry's total output value maintaining over 7% growth for four consecutive years [3] - Yantai has introduced a series of standards for green construction and has become a pilot city for low-carbon initiatives, with a total investment of 30.8 billion yuan in 98 projects [3]
国元证券再收警示函,祸起富煌钢构并购
Xin Lang Cai Jing· 2025-12-08 11:22
Core Viewpoint - The Anhui Securities Regulatory Commission issued a warning letter to Guoyuan Securities Co., Ltd. and its personnel due to inadequate professional diligence in financial advisory services related to the acquisition of Hefei Zhongke Junda Vision Technology Co., Ltd. [1][2] Group 1: Regulatory Actions - Guoyuan Securities, along with project leaders Yang Shaojie and Liu Minhao, received a warning letter for failing to properly verify revenue recognition issues of Zhongke Junda, leading to inaccuracies in the independent financial advisory report [1][2] - The Anhui Securities Regulatory Commission emphasized the need for the company and its personnel to enhance their understanding of relevant laws and regulations and to strengthen compliance awareness [2] Group 2: Financial Penalties - On November 14, the Anhui Securities Regulatory Commission imposed fines of 6 million yuan on Fuhuang Steel Structure and 7 million yuan on Zhongke Junda for violations related to information disclosure, including inflated revenue and profits [4][14] - Zhongke Junda's 2024 financials were found to have inflated revenue by 25.19 million yuan and profit by 8.98 million yuan, which constituted 11.36% and 62.82% of its total revenue and profit, respectively [4][14] Group 3: Disclosure Issues - Significant omissions were noted in the disclosure of related party transactions, as Zhongke Junda failed to report transaction amounts with six distributors for 2023 and 2024 [5][15] - The report inaccurately disclosed the shareholding of Zhongke Junda's general manager, failing to mention that a substantial portion of the shares was held on behalf of other personnel [5][15] Group 4: Company Background - Guoyuan Securities was established in October 2001 and successfully listed on the Shenzhen Stock Exchange in October 2007 through a reverse merger [5][15]
富煌钢构(002743) - 关于独立董事辞职的公告
2025-12-08 11:15
关于独立董事辞职的公告 证券代码:002743 证券简称:富煌钢构 公告编号:2025-071 安徽富煌钢构股份有限公司 本公司及董事会全体成员保证信息披露内容的真实、准确和完整,没有虚 假记载、误导性陈述或重大遗漏。 一、董事离任情况 (一)提前离任的基本情况 二、备查文件 1、胡刘芬女士的辞职报告。 特此公告。 安徽富煌钢构股份有限公司董事会 2025年12月9日 (二)离任对公司的影响 胡刘芬女士的原定任职到期日为2026年6月26日。胡刘芬女士在公司任职期 间与公司及董事会并无意见分歧,亦不存在与其辞任有关的其他事宜。截至本公 告日,胡刘芬女士未持有公司股票。 根据《公司法》等有关规定,胡刘芬女士的辞职不会导致公司董事会成员低 于法定人数,但将导致公司独立董事人数占公司董事会人数比例低于三分之一且 独立董事中欠缺会计专业人士,胡刘芬女士的辞职将在公司股东会选举产生新任 独立董事后生效,在此之前胡刘芬女士将继续履职。 公司将按照相关法律法规和《公司章程》的规定尽快完成独立董事及委员会 委员的补选工作。公司董事会对胡刘芬女士在公司任职期间为公司发展做出的贡 献表示衷心的感谢。 安徽富煌钢构股份有限公司(以 ...
富煌钢构(002743) - 2025年第二次临时股东大会决议公告
2025-12-08 11:15
证券代码:002743 证券简称:富煌钢构 公告编号:2025-070 安徽富煌钢构股份有限公司 2025年第二次临时股东大会决议公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整,没有虚 假记载、误导性陈述或重大遗漏。 特别提示: 1、本次股东大会无变更、取消、否决提案的情况; 2、本次股东大会不涉及变更前次股东大会决议; 一、会议召开情况 4、会议召开方式:本次会议采取现场投票与网络投票相结合的方式 5、会议主持人:杨俊斌董事长 6、本次股东大会的召集、召开程序符合有关法律、行政法规、部门规章、 规范性文件和《公司章程》的规定,会议的表决程序和表决结果合法有效。 二、会议出席情况 1、出席会议的股东及股东代表共152人,代表股份147,381,414股,占公司 有表决权股份总数的33.8599%。 1、召开时间: (1)现场会议召开时间为:2025年12月8日(星期一)下午15:00 (2)网络投票时间为:2025年12月8日 其中通过深圳证券交易所交易系统进行网络投票的具体时间为2025年12月 8日上午9:15-9:25、9:30-11:30和下午13:00-15:00。通过深圳证券交易所 ...
富煌钢构(002743) - 安徽承义律师事务所关于安徽富煌钢构股份有限公司召开2025年第二次临时股东大会的法律意见书
2025-12-08 11:15
安徽承义律师事务所 关于安徽富煌钢构股份有限公司 召开 2025 年第二次临时股东大会的 法律意见书 安徽承义律师事务所 ANHUI CHENGYI LAW FIRM 地址:安徽省合肥市怀宁路 200 号置地广场栢悦中心五层 邮编:230041 传真:0551-65608051 电话:0551-65609615 65609815 1 安徽承义律师事务所 关于安徽富煌钢构股份有限公司 召开2025年第二次临时股东大会的法律意见书 (2025)承义法字第 00268 号 致:安徽富煌钢构股份有限公司 根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司股东会规 则》等法律法规和其他规范性文件的要求,安徽承义律师事务所接受安徽富煌钢构股 份有限公司(以下简称"富煌钢构")的委托,指派司慧、张亘律师(以下简称"本 律师")就富煌钢构召开 2025 年第二次临时股东大会(以下简称"本次股东大会") 出具法律意见书。 一、本次股东大会召集人资格和召集、召开的程序 经核查,本次股东大会是由富煌钢构第七届董事会召集,会议通知已提前十五日 刊登在中国证监会指定的信息披露报刊和深圳证券交易所指定的网站上。本次股东大 会 ...
一宗并购踩5个“雷区”引4张罚单:上市公司、标的公司、中介机构、内幕交易者合计被罚没5135万!
内幕交易富煌钢构股票的吕晓峰,被没收违法所得231.05万元,并处以924.19万元罚款。 接受《中国经营报》记者采访的专家表示,并购重组领域一直是财务造假、内幕交易等违法违规行为的 高发区,但同一并购事件集中了财务造假、关联交易遗漏、股权代持隐瞒、中介失职、内幕交易等问 题,较为罕见。 中经记者 孙汝祥 夏欣 北京报道 近日,安徽证监局接连开出〔2025〕5至8号《行政处罚决定书》,4张罚单罚没总额高达5135万元。 值得注意的是,上述处罚都与富煌钢构(002743.SZ)拟收购中科视界100%股权交易有关。虽然富煌钢 构已主动终止该交易,但证监部门对涉案各方的联动追责并未终止。 《行政处罚决定书》显示,富煌钢构披露的《安徽富煌钢构股份有限公司发行股份及支付现金购买资产 并募集配套资金暨关联交易报告书(草案)》(以下简称"《报告书(草案)》"),其中有关中科视界 主要财务数据、标的资产权属状况存在虚假记载,关联交易存在重大遗漏。中科视界、富煌钢构分别被 罚款700万元、600万元;两公司7名相关责任人合计被罚款1880万元。 天健会计师事务所(以下简称"天健所")出具的中科视界2023年至2024年年度审计 ...
华泰联合、国元证券、安徽天禾律所收警示函!
梧桐树下V· 2025-12-06 02:34
文/梧桐小编 12月5日,安徽证监局公布了对华泰联合证券、刘伟、于兆祥采取出具警示函措施的决定,对国元证券、杨少杰、刘民昊采取出具警示函措施的决定,对安徽天禾 律师事务所、洪雅娴、李洋、朱乐乐采取出具警示函措施的决定。 经查,华泰联合证券、国元证券作为2025年度安徽富煌钢构股份有限公司发行股份及支付现金购买资产并募集配套资金暨关联交易项目的财务顾问,在接受委托 出具财务顾问专业意见过程中,未对标的公司合肥中科君达视界技术股份有限公司(以下简称"中科视界")收入确认跨期问题保持充分的职业审慎、未充分核查 中科视界与部分经销类客户的交易实质,导致制作、出具的独立财务顾问报告存在不实记载。刘伟、于兆祥作为华泰联合证券项目主办人,杨少杰、刘民昊作为 国元证券项目主办人,对以上违规行为负有主要责任。安徽证监局决定对华泰联合证券及两名项目主办人、国元证券及两名项目主办人采取出具警示函的行政监 管措施,并记入证券期货市场诚信档案。 经查,安徽天禾律师事务所在为某股份有限公司发行股份及支付现金购买资产并募集配套资金暨关联交易项目提供证券法律业务过程中存在以下问题:一是对标 的公司股权核查验证不充分,在未获取到相关个人流水的 ...
因同一并购项目,国元证券、华泰联合证券被采取监管措施
中国基金报· 2025-12-05 13:14
Core Viewpoint - The article discusses the regulatory actions taken against Guoyuan Securities and Huatai United Securities for their professional misconduct in a merger and acquisition project involving Anhui Fuhuang Steel Structure Co., Ltd. and Zhongke Vision Technology Co., Ltd. [2][5][6] Group 1: Regulatory Actions - The Anhui Securities Regulatory Bureau issued warning letters to both Guoyuan Securities and Huatai United Securities for their failures in the same merger and acquisition project [2][6]. - The two firms failed to exercise sufficient professional caution regarding revenue recognition issues and did not adequately verify the substance of transactions with certain clients, leading to inaccuracies in their independent financial advisory reports [6][5]. Group 2: Implications for Financial Advisors - The misconduct raises concerns about the responsibility division and collaborative effectiveness of multiple financial advisors in complex merger transactions [6]. - The article emphasizes the importance of financial advisors in ensuring the quality and efficiency of transactions, highlighting that failures in key verification processes may indicate deeper issues in compliance and independent verification [6]. Group 3: Enhancements in M&A Services - The regulatory environment for mergers and acquisitions is being optimized, with new measures introduced to enhance market vitality and resource allocation efficiency [8]. - The China Securities Regulatory Commission is seeking public opinion on a draft regulation aimed at standardizing M&A behaviors and clarifying the roles and independence of financial advisors [8]. Group 4: Specific Requirements for Independent Financial Advisors - The Shanghai Stock Exchange has outlined three key requirements for independent financial advisors: enhancing professional service capabilities, fulfilling due diligence responsibilities, and strengthening internal control mechanisms [9]. - Advisors are encouraged to improve their understanding of industries and transactions, conduct thorough investigations, and establish effective internal controls to ensure high-quality service delivery [9].