Core Viewpoint - The company, Zhongda An Co., Ltd., is addressing regulatory issues raised by the Guangdong Securities Regulatory Bureau and the Shenzhen Stock Exchange, emphasizing its commitment to improving financial accounting and information disclosure practices [1][2][3] Regulatory Actions - The company has not faced any penalties from securities regulatory authorities in the last five years [1] - A warning letter was issued by the Guangdong Securities Regulatory Bureau, highlighting issues such as inaccurate financial accounting and information disclosure [1] - The company has initiated an internal accountability mechanism in response to the warning letter, focusing on education and compliance with legal regulations [2] Internal Measures - Following the warning letter, the company recognized deficiencies in financial accounting and information disclosure, committing to enhance management and staff training on relevant laws and regulations [2] - The company plans to strictly adhere to the requirements of the Company Law, Securities Law, and the Management Measures for Information Disclosure of Listed Companies [2] - The Shenzhen Stock Exchange issued a regulatory letter citing issues like accounting error corrections and inaccurate performance forecast disclosures [3] Compliance and Future Actions - The company has taken the regulatory feedback seriously and has conducted thorough self-examinations to ensure compliance with legal requirements [3] - The company aims to strengthen its governance and internal control systems to protect the interests of shareholders and promote sustainable development [2][3]

Core Viewpoint - Shenzhen Yiyaton Supply Chain Co., Ltd. received administrative regulatory measures from the Shenzhen Securities Regulatory Bureau due to non-compliance in corporate governance, financial accounting, and information disclosure [1][5][7]. Group 1: Governance Issues - The company exhibited irregularities in the operation of its three meetings, including incomplete meeting records and attendance issues from board members [2][3]. - There were deficiencies in the management of insider information, with some major events lacking proper documentation and confirmation from relevant personnel [2][3]. Group 2: Financial Accounting Issues - The company recognized revenue on the day of goods delivery, which contradicted its disclosed revenue recognition policy [3]. - There were inaccuracies in the calculation of expected credit loss rates for accounts receivable and misreporting of investment property value changes [3]. Group 3: Information Disclosure Issues - The company failed to follow required procedures for board approval regarding loans to shareholders and did not timely disclose the status of strategic cooperation agreements [4][5]. - The lack of continuous information disclosure was noted, which is against regulatory requirements [4][5]. Group 4: Regulatory Response and Remediation - The Shenzhen Securities Regulatory Bureau mandated the company to submit a written rectification report within 30 days, focusing on improving governance, financial accounting, and information disclosure practices [5][8]. - The company acknowledged the issues raised and committed to enhancing compliance awareness and operational standards to protect shareholder interests [8].