中天和评估及评估师朱杰收警示函 涉东华能源子公司评估五方面问题

Core Viewpoint - Jiangsu Securities Regulatory Bureau has issued administrative regulatory measures against Beijing Zhongtianhe Asset Appraisal Co., Ltd. and its signing appraiser Zhu Jie due to multiple professional issues identified in the equity transfer valuation project related to Donghua Energy Co., Ltd. [1] Group 1: Professional Deficiencies - The appraisal firm failed to provide sufficient basis for the evaluation of other equity instruments, not adequately verifying the asset and liability situation of the investment entities as of the evaluation benchmark date [2] - There was insufficient verification of the legal ownership of properties without title during the property appraisal, failing to confirm the appropriateness of Donghua Storage's rights and valuation [2] - Important parameters in the land use rights evaluation were determined without prudence, lacking sufficient basis for the land restoration rate used in the market approach [2] - The valuation of inventory, specifically the unit price of liquefied petroleum gas, lacked adequate market price source information as of the evaluation benchmark date [2] - The appraisal procedures for bank deposits were inadequate, with discrepancies in bank balance information and account bank details not being further investigated [2] Group 2: Violations of Standards and Regulations - The identified issues contravene multiple provisions of the Asset Appraisal Practice Standards and the Information Disclosure Management Measures for Listed Companies [3] - Zhu Jie, as the signing appraiser, is held primarily responsible for the issues related to the Donghua Storage valuation project [3] - The regulatory authority has mandated that both the appraisal firm and Zhu Jie must comply with relevant laws and standards, improve internal governance, and submit a written report within 30 days of receiving the decision [3]