Core Viewpoint - The document outlines the internal control system of Beijing Beilu Pharmaceutical Co., Ltd., emphasizing the importance of compliance, efficiency, asset security, and accurate information disclosure to protect investors' rights and ensure the company's healthy development [1][2]. Summary by Sections General Principles - The internal control system aims to provide reasonable assurance for compliance with laws, operational efficiency, asset security, and accurate information disclosure [1]. - The company must develop its internal control system based on its operational characteristics and environment, adhering to relevant regulations [1][2]. Basic Requirements for Internal Control - The company is responsible for establishing a robust internal control system to ensure legal operations and scientific decision-making [2]. - Clear definitions of goals, responsibilities, and authority for each department and position are essential [2][3]. - Internal control activities should cover all business segments related to financial reporting and information disclosure [2][3]. Management Control of Subsidiaries - The company must establish control policies for its subsidiaries, ensuring they develop their internal control systems [7]. - Regular analysis of subsidiaries' financial reports and performance is required to maintain oversight [7]. Internal Control of Related Transactions - A robust internal control system for related transactions must be established, ensuring fairness and transparency [8][9]. - Related transactions must be disclosed and approved by independent directors before board review [8][9]. External Guarantee Internal Control - The company must adhere to legal and prudent principles when providing external guarantees, ensuring risk control [10][11]. - Approval processes for external guarantees must be clearly defined in the company's articles of association [10][11]. Use of Raised Funds Internal Control - The management of raised funds should follow principles of regulation, safety, efficiency, and transparency [15][16]. - Strict approval processes for the use of raised funds must be established, ensuring compliance with the investment plan [15][16]. Major Investment Internal Control - Major investments must be approved by the board or shareholders, with a focus on risk control and investment effectiveness [17][18]. - The company should conduct feasibility studies and risk assessments for significant investment projects [17][18]. Information Disclosure Internal Control - An information disclosure management system must be established to ensure timely and accurate reporting of significant information [19][20]. - The board secretary is responsible for managing external communications and ensuring compliance with disclosure obligations [19][20]. Internal Control Evaluation and Reporting - An internal audit department should be established to oversee the implementation of internal control systems and the accuracy of financial information [26][27]. - The audit committee is responsible for guiding and supervising the internal audit department's work [26][27].

Core Viewpoint - Huasheng Technology (SZ000790) has received an administrative regulatory decision from the Sichuan Securities Regulatory Bureau due to various accounting and internal control issues, leading to a requirement for corrective measures and warnings issued to key executives [2][4][5]. Group 1: Accounting Issues - The company has been found to have irregular accounting practices, including misclassification of advertising expenses as intangible assets by its subsidiary Hainan Rongsheng Hong Technology Co., Ltd. in 2021 [2]. - In 2023, another subsidiary, Tibet Kangyu Pharmaceutical Co., Ltd., recognized revenue from medical device sales without actual transfer of control to customers, leading to subsequent returns [2]. - Additionally, sales expenses from Chengdu Yuanhong Mineral Water Co., Ltd. were incorrectly accounted for in other subsidiaries, affecting performance assessment accuracy [2]. Group 2: Non-operational Fund Occupation - In 2021, Hainan Huasheng Development Holding Co., Ltd., a subsidiary, prepaid non-main business contract funds, which were later returned after five months, during which some funds flowed into companies controlled by the actual controller, constituting non-operational fund occupation [3]. Group 3: Internal Control Deficiencies - The internal control systems of the subsidiaries are inadequate, with issues such as improper expense reimbursement documentation and non-compliance with procurement management protocols [3]. - The company lacks a robust internal control system for large non-main business expenditures, leading to non-operational fund occupation in 2021 [3]. Group 4: Executive Accountability - Key executives, including Huang Mingliang (Chairman and President), Li Jun (Vice President and CFO), and Song Gang (Vice President), have been held responsible for the identified accounting and internal control issues [4][5]. Group 5: Company Performance - In 2024, Huasheng Technology reported revenue of 864 million yuan, a year-on-year decrease of 13.89%, and a net profit attributable to shareholders of -6.69 million yuan, down 124.19% [8]. - In the first quarter of 2025, the company achieved revenue of 127 million yuan, a decline of 29.21%, with a net profit of -14.59 million yuan, a drop of 740.09% year-on-year [9].

Core Points - The supervisory board of Guangzhou Da'an Gene Co., Ltd. held its sixth meeting of the eighth session on March 27, 2025, where several key resolutions were passed [1][2][3] Group 1: Supervisory Board Resolutions - The 2024 Annual Supervisory Board Work Report was approved with a unanimous vote of 5 in favor [1] - The 2024 Annual Financial Settlement Proposal was approved, noting a significant decline in performance due to increased bad debt provisions and a decrease in the fair value of other non-current financial assets [2] - The 2024 Annual Report and its summary were approved, with the supervisory board confirming that the report accurately reflects the company's situation without any misleading statements [2][3] Group 2: Profit Distribution and Financial Management - The 2024 Profit Distribution Proposal was approved, indicating that the company will not distribute cash dividends or issue bonus shares due to negative net profits [3][5] - The 2024 Internal Control Evaluation Report was approved, confirming the effectiveness of the company's internal control system [5][6] - The proposal for expected related party transactions for 2025 was approved, with the supervisory board ensuring compliance with relevant laws and regulations [6][7] Group 3: Financial Management and Policy Changes - The proposal for using idle self-owned funds for cash management in 2025 was approved [7] - The proposal for changes in accounting policies was approved [7]

东晶电子: 监事会决议公告 证券代码：002199 证券简称：东晶电子 公告编号：2025009 浙江东晶电子股份有限公司 第七届监事会第八次会议决议公告 本公司及监事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。 一、会议召开情况 浙江东晶电子股份有限公司（以下简称"公司"）第七届监事会第八次会议于 2025 年 3 月 21 日在公司会议室以现场加通讯方式召开。会议通知于 2025 年 3 月 7 日以电话、 电子邮件等形式发出。本次会议应出席监事 3 人，实际出席会议的监事 3 人。其中，监 事黄文俊先生以通讯表决方式出席会议。会议由监事会主席朱拓先生主持，公司部分 高级管理人员列席会议。会议的召集、召开及表决程序符合《公司法》等有关法律、法 规和《公司章程》的规定。 二、会议审议情况 表决结果：3 票同意、0 票反对、0 票弃权。 经立信会计师事务所（特殊普通合伙）审计，公司 2024 年度归属于上市公司股东 的净利润为-7,345.34 万元，母公司的净利润为-300.22 万元。依据《公司法》和《公司 章程》的规定，以母公司实现的净利润为基础，提取法定公积金 ...