Core Viewpoint - Changyuan Group's 2024 annual report reveals significant financial issues, including a net profit loss and a qualified audit report due to related party fund occupation, leading to a change in stock status to "ST Changyuan" [1][2][5] Financial Performance - In 2024, Changyuan Group achieved operating revenue of 7.874 billion yuan, a year-on-year decline of 7.22% [10][12] - The net profit attributable to shareholders was -978 million yuan, marking a shift from profit to loss with a year-on-year decrease of 1216.44% [10][12] Audit and Compliance Issues - The annual audit revealed that funds from the company were occupied by related parties, specifically through seven suppliers linked to the chairman's controlled entity, Yuntaili Holdings [3][4] - The audit firm issued a negative opinion on the internal controls of the financial report, citing significant deficiencies in fund payment approvals and related party transaction disclosures [5][6] Stock Market Impact - Due to the negative audit opinion, Changyuan Group's A-share stock will be subject to risk warnings, changing its abbreviation to "ST Changyuan" starting April 30 [2][5] - The stock will be suspended for one day on April 29 in response to these developments [5] Fund Recovery Efforts - In January, suppliers returned 246 million yuan to the company's subsidiary, and further recoveries were noted in April, totaling 245 million yuan [5][6] - As of the report date, the related parties still owe 21.59 million yuan in interest on the occupied funds, with plans to settle by the end of September [5][6]

Core Points - The report provides a summary of non-operating fund occupation and other related fund transactions for Bohai Leasing Co., Ltd for the year 2024, ensuring compliance with regulatory requirements [1][2][3] - The audit conducted by Ernst & Young Huaming confirmed that there were no inconsistencies in the financial statements and the summary of fund transactions [1][2] - The report highlights the company's responsibility for the authenticity, legality, and completeness of the disclosed information [1][2] Summary by Category Non-operating Fund Occupation - The summary table indicates that there were no non-operating fund occupations by the controlling shareholder or its subsidiaries as of the end of 2024 [2][3] - The total amount of funds involved in transactions with related parties was reported as 11,026,935 thousand RMB, with a significant portion being accounted for by other related parties [2][3] Related Party Transactions - The company reported a total of 618,147 thousand RMB in transactions with related parties, with no outstanding balances as of December 31, 2024 [2][3] - The report includes details of various transactions, including property leasing and management fees, with a total of 1,892,032 thousand RMB reported for other related party transactions [2][3] Guarantees and Pledges - The company provided guarantees amounting to 2,057,500 thousand RMB for Yunnan Xiangpeng Airlines, with the guarantee period extending until October 31, 2031 [3][4] - The company also pledged its 30% equity in Hong Kong Bohai Leasing Asset Management Co., Ltd as collateral for a loan taken by Hainan Airlines, with the guarantee remaining effective until the debt is settled [3][4]

| 附属企业 小 | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 计 | | | | | | | | - | | 总 计 | | | | | | | | - | | 编制单位：欣龙控股（集团）股份有限公 | | | | | | | | | | 司 | | | | | | | | 单位：人 | | 民币万元 | | | | | | | | | | | | | 上市公司核 2024 | 年期 | 2024 | 年度往来 2024 | 年度往 | | | 2024 年度 | 2024 年期 | | | | | | | | | 其它关联资 | | 往来方与上市公 | | | | | | | | 司 | | | | | | | 往来形成 | | | 资金往来方名称 | | | 算的会计科 | 初往来资 | | 累计发生金额 | 来资金的 | | | 利 | 偿还累计 | 末往来资 | | 往来性质 | | | | | | 金往来 | | 的关联关 | | | | | | | | 系 | | | | | | | 原因 ...

根据中国证券监督管理委员会发布的《上市公司监管指引第 8 号 ——上市公司资金往来、对外担保的监管要求》(证监会公告202226 号)和深圳证券交易所《深圳证券交易所创业板上市公司自律监管指 南第 1 号——业务办理》的规定，就友讯达公司编制的 2024 年度非 经营性资金占用及其他关联资金往来情况汇总表（以下简称"汇总表"） 出具专项说明。 如实编制和对外披露该汇总表，并确保其真实性、合法性及完整 性是友讯达公司管理层的责任。我们对汇总表所载资料与我们审计友 讯达公司 2024 年度财务报表时所复核的会计资料和经审计的财务报 表的相关内容进行了核对，在所有重大方面未发现不一致。除了对友 深圳友讯达科技股份有限公司 控股股东及其他关联方资金占用情况的 专项说明 政旦志远核字第 2500068 号 政旦志远（深圳）会计师事务所(特殊普通合伙) Zandar Certified Public Accountants LLP 深圳友讯达科技股份有限公司 （截止 2024 年 12 月 31 日） 目 录 页 次 一、 控股股东及其他关联方资金占用情况的专项 1-2 说明 二、 深圳友讯达科技股份有限公司 2024 ...

Core Viewpoint - The report provides a detailed account of non-operating fund occupation and other related party transactions for Shandong Yisheng Animal Husbandry Co., Ltd. for the year 2024, highlighting the financial interactions and responsibilities of the company and its subsidiaries [1][2]. Group 1: Financial Overview - The audit report for Shandong Yisheng Animal Husbandry Co., Ltd. for the year 2024 was issued on March 26, 2025, confirming that the financial statements were prepared in accordance with Chinese accounting standards [1]. - The total non-operating fund occupation and related party transactions amounted to 238,111.95 million, with a total of 429,909.41 million in transactions recorded [2]. Group 2: Related Party Transactions - The report includes a summary table detailing various related party transactions, including amounts owed to and from subsidiaries, with specific figures such as 36,620.99 million owed to Jiangsu Yisheng Poultry Industry Co., Ltd. and 12,320.55 million owed to Shandong Lunan Breeding Co., Ltd. [1][2]. - The company has a significant number of subsidiaries involved in these transactions, indicating a complex network of financial interactions within the group [2].

| 法国电力国际公司及其子公司 | | | | 预付款项 | 32,411.68 | | | --- | --- | --- | --- | --- | --- | --- | | 34,816.28 | - | 33,706.94 | 33,521.02 备件采购款 | | 经营性往来 | | | | | 响的少数股东 | | | | | | 中国能源建设集团广东省电力设计研究院 | | 对 | 子 公 司 | 有 重 大 影 | | | | | | | 预付款项 | 5.89 | | | | 456.06 | - | 5.89 | 456.06 工程款 | | 经营性往来 | | | 有限公司 | | 响的少数股东 | | | | | | 总计 | | | | 3,422,625.34 | 64,235,975.66 | 25,772.82 | | 64,241,270.53 | 3,443,103.29 | | | | | | | | | | | 第 3 页 | | | | (本页为签字页，无正文) | | | | | | | | 此汇总表已于 2025 年 | 3 月 | 26 日获董事会批准。 | ...