191家上市公司2024年年报被出具"非标"意见，还有8家公司年报"难产" 随着年报披露收官，上市公司2024年年报被出具"非标"意见的情况引发关注。根据Wind数据统计，截 至目前，在5411家A股上市公司中，有191家公司2024年年报被审计机构出具了非标审计意见。 上述年报被出具"非标"意见的上市公司中，有100家是被实施风险警示的上市公司，占比超过五成。其 中，有15家上市公司因2024年年报或内部控制被出具否定意见或无法表示意见，于5月6日被实施风险警 示。 与此同时，截至目前，还有8家上市公司2024年年报"难产"。从年报"难产"原因来看，主要包括因重大 不确定性决定终止上市、未聘请年审会计师以及年报中财务信息未能完成核实查证程序或部分信息需要 进一步补充等。 191家上市公司年报被出具"非标"意见 同时，该公司还因未能对其募投项目产生的款项支付提供合理解释和支持性资料，审计机构无法就支付 单位与公司是否存在潜在的关联方关系和关联交易获取充分、适当的审计证据，因此2024年年报被出具 了保留意见。 具体来看，上述年报被出具"非标"意见的上市公司中，有100家是被实施风险警示的上市公司，占比超 过五 ...

北交所公开信息显示，当日该股因日涨跌幅达到-23.60%、日换手率达34.66%上榜，营业部席位合计净 买入464.14万元。 证券时报·数据宝统计显示，上榜的前五大买卖营业部合计成交2069.19万元，其中，买入成交额为 1266.66万元，卖出成交额为802.53万元，合计净买入464.14万元。 具体来看，今日上榜营业部中，第一大买入营业部为中国中金财富证券有限公司太原晋祠路证券营业 部，买入金额为214.99万元，第一大卖出营业部为国泰海通证券股份有限公司安徽合肥创新大道营业 部，卖出金额为175.25万元。 近半年该股累计上榜龙虎榜6次，上榜次日股价平均跌5.01%，上榜后5日平均跌13.46%。（数据宝） *ST广道5月6日交易公开信息 *ST广道（839680）今日下跌23.60%，全天换手率34.66%，成交额1.12亿元，振幅13.83%。龙虎榜数据 显示，营业部席位合计净买入464.14万元。 | 买/ 卖 | 会员营业部名称 | 买入金额（万元） | 卖出金额（万元） | | --- | --- | --- | --- | | 买一 | 中国中金财富证券有限公司太原晋祠路证券营业部 | ...

Group 1: US-China Trade Relations - The Chinese Ministry of Commerce is currently evaluating the ongoing US-China trade dialogue, emphasizing that any negotiations must be based on the US correcting its unilateral tariff measures [2] - The Chinese stance remains firm: they are open to talks but will not tolerate coercive tactics from the US [2] Group 2: US Tariff Policies - President Trump announced a 100% tariff on all movies produced abroad entering the US, while suggesting that a trade agreement may be possible soon [3] - Trump downplayed concerns about the long-term negative impact of his tariff policies on the US economy [3] Group 3: Currency Movements - The Chinese yuan appreciated significantly during the May Day holiday, recovering nearly 900 points against the US dollar, attributed to several factors including positive signals from US-China trade talks and strong domestic travel data [4] - The Hong Kong Monetary Authority intervened by purchasing USD to defend the Hong Kong dollar's peg, marking its first intervention since 2020 [4] Group 4: Chinese Asset Performance - Chinese assets outperformed globally during the holiday, with the Hang Seng Tech Index rising by 3.1% and major tech stocks like Xiaomi and Alibaba seeing significant gains [5] - Global markets also showed positive trends, with major US and European indices recovering from previous losses [5] Group 5: Berkshire Hathaway's Financial Performance - Berkshire Hathaway reported a net profit of $4.603 billion for Q1 2025, a 64% decline year-on-year, with investment losses amounting to $5.038 billion [6] - The company's cash position reached a record high of $347.7 billion, indicating a strong liquidity position despite recent losses [6] Group 6: Buffett's Insights - Warren Buffett emphasized the importance of trade and expressed a need for the US to engage more with global markets, while also highlighting the transformative potential of AI [7] - Buffett announced plans for Greg Abel to succeed him as CEO, marking a significant leadership transition for Berkshire Hathaway [7] Group 7: Fiscal Policy Developments - China's Finance Minister outlined plans for a more proactive fiscal policy, with a target deficit rate of 4% for 2025, the highest in recent years [8] - The government plans to issue 11.86 trillion yuan in new bonds, focusing on investment promotion and support for key sectors [9] Group 8: Market Developments - The Beijing Stock Exchange may soon see its first delisted stock, as a company faces an audit opinion that could lead to its designation as a special treatment stock [10] - The upcoming Federal Reserve meeting is anticipated to maintain current interest rates, with market focus on potential comments from Chairman Powell [11] Group 9: IPO and Stock Unlocking - The China Securities Regulatory Commission approved an IPO for Shandong Xintong Electronics, with several new stocks set to be issued this week [12] - A total of 51 companies will have their restricted shares unlocked this week, with a combined market value of approximately 49.2 billion yuan [14]

Investment News - Major investment firms such as BlackRock, Temasek, Sequoia Capital, and others have recently shown interest in companies like Luxshare Precision, Anker Innovations, and Crystal Optoelectronics, indicating that core competitiveness and global operational capabilities are crucial for companies to navigate through challenging external environments [6] - As of the end of Q1, insurance funds were among the top ten shareholders in over 700 stocks, with the highest holdings in banking stocks, followed by transportation, real estate, telecommunications, and public utilities sectors [6] - Data shows that 65 fund companies with year-on-year data achieved a total operating income of 105.17 billion yuan, a slight decrease of 1.27% year-on-year, while net profit reached 30.49 billion yuan, an increase of 3.09% year-on-year [6] - Guandao Digital, listed on the Beijing Stock Exchange, will be marked as "*ST Guandao" after receiving an audit opinion that could not express an opinion on its 2024 annual report, potentially marking the first true delisting stock on the exchange [6] Company Developments - Apple plans to adjust the iPhone release schedule next year to manage its expanding product line, with a foldable iPhone potentially launching alongside the iPhone 18 Pro series in 2026 [8] - Tesla announced its commitment to a vision-based processing solution, emphasizing that advanced technology does not require expensive sensors, aiming to make safe and intelligent products affordable for everyone [8] - Neta Auto has faced issues with its app going offline, leading to user complaints and trending discussions on social media platforms [8] International Dynamics - The U.S. oil futures market saw a significant drop, with WTI crude oil opening down 3.7% and Brent crude oil down 3.5%, following OPEC+ members' agreement to increase production by 411,000 barrels per day in June [9] - Japan's Ministry of Internal Affairs reported a decrease of 350,000 children aged 15 and under, marking a continuous decline for 44 years, with the total number now at 13.66 million [9]

在2025年伯克希尔·哈撒韦股东大会临近结束时，公司董事长兼CEO沃伦·巴菲特突然宣布，他将提请董 事会批准格雷格·阿贝尔在年底接过CEO的职位。 第一：巴菲特宣布年底退休，年龄近96岁 我们的五一，也是伯克希尔哈撒韦的年会，今年很特殊，因为老巴宣布退休了。这么多年，感觉巴菲特 亦师亦友，是因为他才全职投资。 感恩相识。 第四：开始准备节后工作 今天从珠三角还会汕头了，刚下车的时候，感觉汕头的空气都是甜的，生活在潮汕实在太好了！ 这点大家倒是不用担心。打蛇打七寸，现在的关键可能还在于不少人手里缺少银子，解决这个问题可能 难度更大。 第三：节后北交所或出现首支退市股 由于2024年年报被出具了无法表示意见的审计意见，"五一"节后北交所公司广道数字将变为"*ST广 道"。这也意味着，北交所或许即将迎来首只真正意义上的退市股票。 现在都21世纪第三个十年了，互联网遍地开花，获取信息很方便，不过还是有少部分朋友买股前看都不 看一下，令人遗憾。 接下来进出都是常态，可别买到了"雷"，把自己炸坏了。 不过没关系，我们自管花开之路刚刚开始。 第二：继续实施更加积极的财政措施 近日，财政部门的负责人发表文章，透露出将继续实施 ...

Core Viewpoint - The article discusses the impending delisting of Guandao Digital, which is set to become the first true delisted stock on the Beijing Stock Exchange due to a "disclaimer of opinion" audit report for its 2024 annual report, following an ongoing investigation by the China Securities Regulatory Commission (CSRC) for information disclosure violations [1][2]. Group 1: Audit and Financial Issues - Guandao Digital's 2024 annual report received a "disclaimer of opinion" from the auditing firm Zhongshunhua, indicating systemic fraud involving falsified contracts and inflated revenue and net profit, leading to a complete failure of the internal control system [2][4]. - The audit report highlighted three main reasons for the disclaimer: the inability to verify the accuracy of prior accounting corrections, the ongoing CSRC investigation, and significant uncertainties regarding the company's ability to continue as a going concern due to halted main business operations and overdue loans totaling 32.21 million yuan [4][5][6]. Group 2: Company Response and Actions - The board of directors of Guandao Digital has acknowledged the audit findings and is taking steps to address the issues, including hiring a third-party independent agency for further investigation and implementing a rectification plan with clear timelines and responsibilities [3][7]. - The company is also working to stabilize its industrial digitalization business in collaboration with Siemens and is exploring various funding channels to resolve short-term cash flow issues [7]. Group 3: Investor Protection Measures - Guandao Digital's sponsor, Wukuang Securities, has announced plans to take all possible measures, including advance compensation, to protect investor rights amid the ongoing investigation and financial discrepancies [8]. - The article references a previous case where a similar advance compensation fund was established for investors affected by fraudulent activities, highlighting the importance of swift action to mitigate investor losses [9].

4月的最后一个交易日，北交所上市公司广道数字停牌一天。 "经审计，广道数字公司存在系统性舞弊行为，通过伪造合同、虚构交易单据等手段虚构业务活动，蓄意虚增 营业收入及净利润等，上述行为对财务报表产生广泛而重大的影响。"中审华会计师事务所（特殊普通合伙） （简称"中审华"）表示，因上述舞弊活动，广道数字公司现有的内部控制体系已全面失效，无法实现对财务报 告及相关信息真实性、完整性、准确性的合理保证，严重背离内部控制的基本目标。 该公司独立董事王洋进一步表示，其高度重视审计发现的问题，已要求董事会和管理层就相关事项出具专项说 明和整改计划，推动聘请第三方独立机构进一步核查问题成因及整改效果，并明确整改时间表和责任人。 财务造假遭监管立案调查 之所以对广道数字2024年年报出具无法表示意见的审计报告，中审华给出了三点理由： 一是前期差错更正的准确性和完整性及其对财务报表的影响。 由于2024年年报被出具了无法表示意见的审计意见，"五一"节后这只个股将变为"*ST广道"。这也意味着，北 交所或许即将迎来首只真正意义上的退市股票。 此前在2024年12月，广道数字因涉嫌信息披露违法违规被证监会立案调查，目前调查尚在进行中 ...

晨会纪要 2025-04-30 2025 年 04 月 30 日 星期三 【摘要】 【今日上市】 | 603014 威高血净 2025-04-30(初步询价起始日期) | | --- | | 603014 威高血净 2025-04-30(初步询价终止日期) | | 920066 科拜尔 2025-04-30(上市日(公众部分)) | 【公告停牌】 002124 ST天邦 2025-04-30(刊登公司股票交易撤销其他风险警示暨停复牌的公告,停牌一天) 002289 ST宇顺 2025-04-30(刊登公司股票申请公司股票交易撤销其他风险警示及被实施退市风险警示暨停牌的公 告,停牌一天) 161129 易方达原油(QDII-LOF-FOF)A(人民币份额) 2025-04-30(为了保护投资者的利益,易方达原油(QDII-LOF- FOF)A(人民币份额)将于2025年4月30日开市起至当日10:30停牌) 180602 中金印力消费REIT 2025-04-30(刊登分红公告,2025年4月30日上午开市起停牌一小时,上午十点三十分复牌 。) 300013 *ST新宁 2025-04-30(刊登公司股票交易撤 ...

深圳市广道数字技术股份有限公司 第三届监事会第十四次会议决议公告 本公司及监事会全体成员保证公告内容的真实、准确和完整，没有虚假记 载、误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个 别及连带法律责任。 证券代码：839680 证券简称：广道数字 公告编号：2025-033 2.会议召开地点：公司会议室 3.会议召开方式：现场 4.发出监事会会议通知的时间和方式：2025 年 4 月 15 日 以微信、电话通知方式 发出 5.会议主持人：周绍鑫 6.召开情况合法、合规、合章程性说明： 本次会议的召开和表决程序符合《中华人民共和国公司法》等法律法规和 《公司章程》的有关规定。 （二）会议出席情况 一、会议召开和出席情况 （一）会议召开情况 1.会议召开时间：2025 年 4 月 28 日 会议应出席监事 3 人，出席监事 3 人。 3.回避表决情况 本议案不涉及关联交易事项，无需回避表决。 本议案尚需提交股东大会审议。 （二）审议未通过《关于公司 2024 年度财务决算报告的议案》 1.议案内容： 二、议案审议情况 （一）审议通过《关于公司 2024 年度监事会工作报告的议案》 1.议案内容： ...

证券代码：839680 证券简称：广道数字 公告编号：2025-018 深圳市广道数字技术股份有限公司 7.召开情况合法、合规、合章程性说明： 第三届董事会第十六次会议决议公告 本次会议的召开和表决程序符合《中华人民共和国公司法》等法律法规和 《公司章程》的有关规定。 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记 载、误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个 别及连带法律责任。 一、会议召开和出席情况 （一）会议召开情况 1.会议召开时间：2025 年 4 月 28 日 2.会议召开地点：公司会议室 3.会议召开方式：现场和通讯方式相结合 4.发出董事会会议通知的时间和方式：2025 年 4 月 15 日以微信、电话通知 方式发出 5.会议主持人：金文明 6.会议列席人员：公司全体监事、高级管理人员 （二）会议出席情况 会议应出席董事 5 人，出席董事 5 人。 董事安秀梅、WANG,YANG（王洋）因个人原因以通讯方式参与表决。 二、议案审议情况 （一）审议通过《关于公司 2024 年度总经理工作报告的议案》 1.议案内容： 公司总经理编制了《2024 年年度总经 ...