ST惠伦财务造假被罚300万 广发基金中信证券资管持股

Core Viewpoint - ST Huilun (300460) has been penalized by the China Securities Regulatory Commission (CSRC) for violations related to information disclosure and financial misreporting, including significant omissions in its 2020 annual report and false records in its 2021 and 2022 reports [1][3][5]. Group 1: Violations and Penalties - ST Huilun and its actual controller Zhao Jiqing received a notice of administrative penalty from the CSRC for failing to disclose related party fund occupation in its 2020 annual report, which constituted a significant omission [1][2]. - The company was found to have occupied funds amounting to 28,330,000 yuan in 2020, which represented 5.12% of its disclosed net assets for that year [1]. - The CSRC imposed a fine of 3 million yuan on ST Huilun and 4 million yuan on Zhao Jiqing, along with penalties for other executives involved in the violations [7]. Group 2: Financial Misreporting - ST Huilun inflated its cost and revenue figures in its 2021 and 2022 annual reports to cover up the fund occupation, resulting in a reported increase in costs of 8,639,070.52 yuan in 2021 and 23,954,692.38 yuan in 2022 [3][4]. - The company falsely recorded revenue of 25,489,938.60 yuan in 2021 and 62,333,644.39 yuan in 2022, which accounted for 3.89% and 15.79% of the reported revenue for those years, respectively [5]. - The inflated profits for 2021 and 2022 were reported as 8,445,707.65 yuan and 21,314,134.88 yuan, respectively, with significant discrepancies in the financial statements [5][6]. Group 3: Management Accountability - Zhao Jiqing, as the chairman, was directly responsible for the violations, including the failure to disclose fund occupation and the inflation of financial figures [6][7]. - Other executives, including Han Qiaoyun and Deng Youqiang, were also held accountable for their roles in the misreporting and were fined accordingly [6][7]. - The management's failure to ensure accurate reporting led to significant penalties and highlighted the need for improved governance and compliance within the company [6][7].