东方雨虹连收3份监管措施 李卫国非经营性占用资金等

Core Viewpoint - Beijing Oriental Yuhong Waterproof Technology Co., Ltd. has been found to have engaged in non-compliant financial practices, including the misuse of funds and improper financial accounting, leading to regulatory actions from the China Securities Regulatory Commission (CSRC) and Shenzhen Stock Exchange (SZSE) [1][3][5]. Group 1: Fund Misuse - The company engaged in non-operational fund occupation, providing a total of 69.5 million yuan to its actual controller, Li Weiguo, from February 2023 to May 2024, with 20 million yuan in 2023 and 49.5 million yuan in 2024 [1][13]. - The funds were returned by May 2024, but the company failed to disclose this information in a timely manner [1][3]. Group 2: Financial Accounting Issues - The company exhibited non-compliance in financial accounting, including inaccurate revenue recognition for solar module sales, incorrect timing for project income recognition, and improper accounting for intermediary fees and debt restructuring [2][20]. - Specific issues included the inappropriate use of prepayments to offset accounts receivable and errors in the aging classification of other receivables [2][20]. Group 3: Regulatory Actions - The CSRC and SZSE issued warning letters and public reprimands to the company and its key executives, including Li Weiguo, Zhang Zhiping, Xu Wei, and Zhang Bei, for their roles in the violations [3][5][19]. - The company is required to improve its financial accounting practices and enhance the quality of information disclosure to prevent future violations [15][20].