“果链”企业领益智造（002600.SZ）A+H，四项事项待补充说明

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has issued supplementary material requirements for 19 companies, including Guangdong Lingyi iTech, which submitted its listing application to the Hong Kong Stock Exchange on November 20, 2023. The CSRC has requested four specific clarifications that require legal verification and clear legal opinions [1]. Group 1 - The first requirement involves providing details on the share pledge situation of the controlling shareholder before and after the issuance and listing, including the reasons for the share pledge and the repayment ability of relevant parties. It also inquires whether this could lead to a change in control of the issuer or result in any prohibitive circumstances as per the regulations [2]. - The second requirement requests updates on significant asset acquisitions and the progress of equity transfers, as well as the status of technology recognition applications for subsidiaries Dongguan Shengxiang, Suzhou Lingyu, and Shenzhen Lintao [2]. - The third requirement focuses on the business model, specifically the involvement of the company in AI large models, including application scenarios and functionalities. It also seeks clarification on the operations of subsidiaries in battery manufacturing and photovoltaic equipment, including necessary qualifications and compliance with foreign investment regulations [2]. Group 2 - The fourth requirement mandates a verification of the issuer's subsidiaries and branches, including their business scopes. It requires an assessment of whether these entities engage in restricted or prohibited foreign investment areas and their compliance with foreign investment entry requirements before and after the listing [3]. - Additionally, the verification should cover external guarantees, tax compliance, environmental protection, safety production, and any significant litigation, arbitration, or administrative penalties affecting operational compliance. Currently, the verification is limited to major subsidiaries [3].