*ST观典: 关于收到《行政处罚事先告知书》的公告

Core Viewpoint - Guandian Defense Technology Co., Ltd. is facing administrative penalties from the China Securities Regulatory Commission (CSRC) for violations related to information disclosure, including failure to disclose non-operating fund occupation and external guarantee matters, which resulted in significant omissions in their reports [1][4][8]. Summary by Relevant Sections Administrative Penalty Notification - The CSRC has issued a notice regarding the administrative penalties against Guandian Defense and its key personnel for suspected violations of information disclosure laws [1][8]. - The company and its controlling shareholder, Gao Ming, are implicated in failing to disclose related party transactions and external guarantees [1][5]. Violations of Information Disclosure - From 2022 to 2023, Guandian Defense did not disclose non-operating fund occupation transactions amounting to CNY 138.9 million (approximately 13.9 million) in 2022 and CNY 144.84 million (approximately 14.48 million) in 2023, which constituted 15.05% and 14.50% of the company's latest audited net assets, respectively [2][3]. - The company failed to disclose external guarantees totaling CNY 173 million (approximately 17.3 million), with violations occurring in 2022 and 2023, which represented 9.20% and 8.81% of the company's latest audited net assets [5][6]. Financial Reporting Issues - Guandian Defense's 2022 annual report contained false records, inflating bank deposits by CNY 138.9 million (approximately 13.9 million), which accounted for 13.37% of the total assets reported [7][9]. - The company did not disclose 22 external guarantee transactions in its listing report, totaling CNY 259.92 million (approximately 25.99 million) [5][6]. Proposed Penalties - The CSRC proposes a total fine of CNY 9.5 million (approximately 950,000) for Guandian Defense, with additional fines for Gao Ming, Li Zhenbing, Liu Ya'en, and Wang Yan, totaling CNY 14 million (approximately 1.4 million) for Gao Ming alone [10][11].