张家口华凌建材被责令改正，涉未进行资产减值测试

Core Viewpoint - Hebei Securities Regulatory Bureau has issued administrative regulatory measures against Zhangjiakou Hualing Building Materials Co., Ltd. and its executives due to violations related to asset impairment testing and mining rights license renewal [1][4]. Group 1: Company Violations - Zhangjiakou Hualing Building Materials Co., Ltd. failed to renew its mining rights license, leading to significant uncertainty regarding the acquisition of the license, which resulted in indications of impairment for certain intangible and fixed assets [1][4]. - The company did not conduct impairment testing as required by the Accounting Standards for Enterprises and the Non-Listed Public Company Supervision Management Measures, constituting a violation of regulations [1][4]. Group 2: Executive Accountability - The then Chairman and General Manager, Wei Zhimin, and the then Financial Officer, Shi Fengxia, were found to have not fulfilled their duties diligently, bearing primary responsibility for the company's violations [1][4]. Group 3: Regulatory Actions - The Hebei Securities Regulatory Bureau has mandated corrective actions for Zhangjiakou Hualing Building Materials Co., Ltd. and the responsible executives, requiring them to submit a written rectification report within 20 days of receiving the decision [4][5]. - The administrative measures will be recorded in the integrity archives of the securities and futures market [4].