山东章鼓：山东证监局对公司及相关责任人员采取责令改正措施

Core Viewpoint - The company, Shandong Zhanggu (002598.SZ), has received a corrective action decision from the Shandong Regulatory Bureau of the China Securities Regulatory Commission, highlighting several compliance issues related to related party transactions, fundraising, and corporate governance [1] Group 1: Related Party Transactions - The company has been found to have inaccuracies in the disclosure of related party transactions in its 2024 semi-annual and annual reports, as well as in accounts receivable and payable from related parties [1] - Certain related party transactions from 2020 to 2024 met the criteria for review but were not timely subjected to the necessary review procedures and disclosure obligations [1] Group 2: Fundraising Violations - In 2024, the company used raised funds to purchase non-principal guaranteed financial products, which is a violation of regulations [1] - Four cash management products purchased were not fully redeemed within the management period authorized by the board [1] - The company replaced expenditures related to certain fundraising projects with self-owned funds before the raised funds were received, which is against the regulations [1] - Some fundraising project expenditures were not directly paid from the dedicated fundraising account [1] Group 3: Corporate Governance Issues - In some shareholder meetings, related shareholders acted as monitors during votes on related matters, which raises governance concerns [1] - The memorandum of significant progress regarding insider information in the 2023 annual report contained incomplete records of company participants and inconsistencies with the insider information knowledge person files [1]