Core Viewpoint - Chongqing Shunbo Aluminum Alloy Co., Ltd. received a corrective measure order from the Chongqing Securities Regulatory Bureau, requiring the company to submit a written rectification report within 30 days due to issues related to financial reporting accuracy [1][2]. Group 1: Issues Identified - In 2024, the company recognized some revenue inappropriately across periods, leading to inaccurate financial reporting [2]. - The assessment of the net realizable value for inventory was unreasonable, resulting in insufficient provision for inventory impairment [2]. - The company did not adequately consider the credit risk of certain receivables, leading to insufficient provision for bad debts [2]. Group 2: Rectification Measures - The company has developed and improved financial accounting systems to enhance the quality of financial information, including guidelines for revenue recognition and inventory management [3]. - Training sessions have been organized for directors and senior management to improve compliance awareness and understanding of relevant accounting standards [5][6]. - The company plans to correct accounting errors related to the identified issues and will hold board meetings to address these corrections by April 2026 [7]. Group 3: Accountability and Summary - The chairman, president, and financial director are responsible for the rectification measures, and accountability procedures have been initiated for those responsible for the inaccuracies [8][9]. - The company views the issues raised in the corrective measure order as an opportunity to enhance its financial management and internal controls, aiming for improved transparency and governance [9].

| 证券代码：002996 | 证券简称：顺博合金 | 公告编号：2026-009 | | --- | --- | --- | | 债券代码：127068 | 债券简称：顺博转债 | | 重庆顺博铝合金股份有限公司 关于重庆证监局对公司采取责令改正措施的整改报告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记 载、误导性陈述或重大遗漏。 重庆顺博铝合金股份有限公司（以下简称"公司"）于 2026 年 1 月 29 日收到中国证券监督管理委员会重庆监管局（以下简称"重庆证监 局"）下发的《关于对重庆顺博铝合金股份有限公司采取责令改正措施 的决定》（〔2026〕4 号，以下简称"《决定书》"），要求自收到《决 定书》之日起 30 日内向重庆证监局提交书面整改报告，具体内容详见公 司于 2026 年 1 月 30 日在巨潮资讯网（www.cninfo.com.cn）披露的《关 于收到重庆证监局行政监管措施决定书的公告》（公告编号：2026-008）。 收到《决定书》后，公司高度重视，立即向公司全体董事、高级管 理人员及相关部门人员进行了通报和传达，本着严格自律、认真整改、 规范运作的态度，对《 ...

每日经济新闻联合环保领域知名NGO公众环境研究中心（IPE），自2020年9月起，基于31个省份（自 治区、直辖市）、337个地级市政府发布的环境质量、环境排放和污染源监管记录等权威数据来源，每 周收集剖析中国数千家上市公司及其旗下数万家公司（包括分公司、参股公司和控股公司）的环境信息 数据，发布"A股绿色周报"，旨在借助环境数据库及专业解析、传播能力，让资本市场的上市公司经营 活动中的环境信息更加阳光透明。 以一般贸易监管方式向海关申报的再生铸造铝合金原料（铝块）被认定为固废，顺博合金 （SZ002996，股价8.01元，市值53.62亿元）控股公司合计被罚46万元；未编制建筑垃圾处理方案报备 案，上海建工（SH600170，股价2.94元，市值261.25亿元）控股公司被罚30万元…… 2026年2月第一周，哪些上市公司的环境保护与信披责任亮起了红灯？且看A股绿色周报第232期。 本期，顺博合金控股公司顺博合金安徽有限公司（以下简称顺博安徽）因以一般贸易监管方式向海关申 报的再生铸造铝合金原料（铝块）属于固体废物，被北仑海关先后处罚3次，罚款合计46万元。 宁波海关官网发布的文号为"甬北关缉违字〔2026 ...

2 公众环境研究中心 每日经济新闻 | ATIONAL BUSINESS DAILY A股缩空间报 4家上市公司暴露环境| 顺博会金智股公司 舞后收到3张罚 富本期要点 向海关申报的再生铸造铝合金原料 顺博合金控股公司合计被罚46万元 未编制建筑垃圾处理方案报备案 上海建工控股公司被罚30万元 顺博合金 上市公司名称 54亿元 上市公司市值 角北关缉违字〔2026〕99号 处罚书文号 年度已受罚次数 ] 3次 | | 建筑装饰 | 浙江 | | --- | --- | --- | | 环境违法违规 | | 上沿 | | | 有色金属 | 重庆 | | | 电力设备 | 湖戸 | 以一般贸易监管方式向海关申报的再生铸造铝合金原料（铝块）被认定为固废，顺博合金（SZ002996）控股公司合计被罚46万元；未编制建筑垃圾处理方 案报备案，上海建工（SH600170）控股公司被罚30万元…… 2026年2月第一周，哪些上市公司的环境保护与信披责任亮起了红灯？且看A股绿色周报第232期。 cj 本期所涉数据概览 家 上市公司 游及行业 293 1 上海建工 上市公司名称 261亿元 上市公司市值 2509180312 ...

债券简称:顺博转债 债券代码:127068. SZ 债券受托管理人:国海证券股份有限公司 (住所:广西壮族自治区南宁市滨湖路46号) 2026年2月 声 明 本报告依据《公司债券发行与交易管理办法》、《公司债券受托管理人执业行 为准则》、《可转换公司债券管理办法》的相关规定及《重庆顺博铝合金股份有限 公司公开发行可转换公司债券募集说明书》(以下简称"《募集说明书》")、《重庆 顺博铝合金股份有限公司公开发行可转换公司债券之受托管理协议》(以下简称 "《受托管理协议》")的约定,重庆顺博铝合金股份有限公司(以下简称"发行 人"、"顺博合金"、"公司"）公开信息披露文件以及发行人提供的相关资料等, 由本次债券受托管理人国海证券股份有限公司(以下简称"国海证券"、"受托管 理人")编制。 国海证券股份有限公司 关于重庆顺博铝合金股份有限公司 收到重庆证监局行政监管措施事项的 临时受托管理事务报告 二、 本次债券的主要条款 1、债券名称 重庆顺博铝合金股份有限公司公开发行可转换公司债券。 2、债券代码及简称 债券代码:127068;债券简称:顺博转债。 3、发行规模 本次发行可转债总额为人民币 83,000.00 万 ...

中证鹏元资信评估股份有限公司 中证鹏元公告【2026】53 号 中证鹏元关于关注重庆顺博铝合金股份有限公司及相关责 任人员收到重庆证监局行政监管措施决定书及深圳证券交 易所监管函的公告 中证鹏元资信评估股份有限公司（以下简称"中证鹏元"）对重 庆顺博铝合金股份有限公司（以下简称"顺博合金"或"公司"，股 票代码：002996.SZ）及其发行的下述债券开展评级。除评级委托关 系外，中证鹏元及评级从业人员与公司不存在任何足以影响评级行为 独立、客观、公正的关联关系。 | 债券简称 | 上一次评级时间 | | | 上一次评级结果 | | | --- | --- | --- | --- | --- | --- | | | | | | 主体等级 债项等级 | 评级展望 | | 顺博转债 | 2025 月 | 年 | 6 | 27 日 AA- AA- | 稳定 | 综合考虑公司现状，中证鹏元决定维持公司主体信用等级为 AA-， 评级展望维持为稳定，"顺博转债"信用等级维持为 AA-，评级结果 有效期为 2026 年 2 月 3 日至"顺博转债"存续期。同时中证鹏元将 密切关注上述事项的整改与落实情况，并持续跟踪以上事项对 ...

Core Viewpoint - Chongqing Securities Regulatory Bureau has ordered Chongqing Shunbo Aluminum Alloy Co., Ltd. to rectify issues related to financial reporting inaccuracies for the year 2024, including improper revenue recognition and insufficient provisions for inventory and receivables [1][2]. Group 1: Company Issues - Shunbo Aluminum Alloy was found to have cross-period revenue recognition for part of its income in 2024 [1]. - The company did not adequately assess the net realizable value of inventory, leading to insufficient inventory write-down provisions [1]. - There was a lack of consideration for credit risk in certain receivables, resulting in inadequate bad debt provisions [1]. Group 2: Management Accountability - The chairman Wang Zhenjian, president Wang Zengchao, and financial officer Lü Lutao were held primarily responsible for the issues and subjected to regulatory talks [2]. - These individuals failed to fulfill their diligence obligations as per the disclosure management regulations [2]. Group 3: Audit Firm Issues - The audit firm Zhonghua CPA and its auditors were issued warning letters for failing to properly assess the significance level based on the company's operational conditions and significant post-balance sheet events [3]. - There were deficiencies in substantive procedures, including inadequate testing of revenue recognition and receivables impairment, which led to undetected issues in financial reporting [4]. Group 4: Financial Activities - As of the announcement date, the major shareholders Wang Zhenjian and Wang Zengchao completed a share reduction plan, selling a total of 13,718,830 shares, representing 2.05% of the company's total share capital [5][6]. - The total cash raised from the share reduction was approximately 10.79 million yuan [6]. Group 5: Fundraising Activities - Shunbo Aluminum Alloy raised a total of 1.876 billion yuan through three fundraising activities, including an initial public offering and convertible bonds [10]. - The company plans to raise up to 600 million yuan through a new issuance of A-shares to fund projects related to aluminum alloy production [10].

Core Viewpoint - Chongqing Securities Regulatory Bureau issued a warning letter to Zhonghua Accounting Firm and its auditors due to multiple issues identified during the audit of Shunbo Alloy's 2024 financial report [1][4] Group 1: Risk Assessment Issues - The audit working papers did not reflect a reassessment and adjustment of materiality levels based on the company's operational situation from October to December 2024 and significant post-balance sheet events, violating relevant auditing standards [2] Group 2: Substantive Procedure Issues - The auditors failed to perform further audit procedures on certain confirmation discrepancies, inadequately executed revenue cutoff testing, and did not identify the company's cross-period revenue recognition. Additionally, the impairment testing for receivables and inventory was insufficient, leading to underreported bad debt provisions and inventory write-downs [3] Group 3: Regulatory Violations - The actions of Zhonghua Accounting Firm and the signing auditors violated the relevant provisions of the Information Disclosure Management Measures for Listed Companies, resulting in administrative regulatory measures including a warning letter and a record in the securities market integrity file [4]

Group 1 - The company expects a positive net profit for the year 2025, with an increase of over 50% compared to the previous year [2] - The performance improvement is attributed to strong demand in downstream industries and rising prices in the non-ferrous metal market, leading to increased sales volume and prices of the company's main products [3] - The company has made efficiency reforms that have resulted in cost reductions, contributing to revenue and operating profit growth year-on-year [3] Group 2 - The company plans to provide guarantees for its wholly-owned and controlling subsidiaries, with a total guarantee amount not exceeding 6.308 billion yuan [7] - Specific loan applications include 120 million yuan from Guangdong Shunbo Aluminum Alloy Co., Ltd. and 130 million yuan from Shunbo Alloy Anhui Co., Ltd. for working capital [8][9] - The company has a total guarantee balance of 3.393 billion yuan, which accounts for 106.61% of the company's latest audited net assets [15] Group 3 - The company received an administrative regulatory measure decision from the Chongqing Securities Regulatory Bureau due to issues related to income recognition and inventory impairment in 2024 [18][19] - The company is required to submit a written rectification report within 30 days, detailing corrective measures and establishing a long-term mechanism [19][21] - The regulatory measures will not affect the company's normal production and operations, and the company is committed to improving governance and information disclosure quality [21]

Core Viewpoint - The company Shunbo Alloy has faced regulatory scrutiny due to violations in information disclosure, leading to inaccurate financial reporting for the year 2024 [1] Summary by Relevant Categories Regulatory Actions - The chairman, general manager, and financial director of Shunbo Alloy were summoned for discussions by the China Securities Regulatory Commission's Chongqing Regulatory Bureau due to failure to fulfill their responsibilities and violations in information disclosure [1] Financial Reporting Issues - In 2024, the company exhibited issues with revenue recognition across periods, unreasonable assessments of net realizable value during inventory impairment calculations, and insufficient provisions for bad debts related to other receivables [1] Consequences - The regulatory measures taken include administrative discussions and recording the violations in the securities and futures market integrity archives [1]