信息披露规范

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联翔股份: 中信建投证券股份有限公司关于浙江联翔智能家居股份有限公司2024年度持续督导现场检查报告
Zheng Quan Zhi Xing· 2025-05-09 08:39
Core Viewpoint - The report outlines the findings of the on-site inspection conducted by the sponsor institution, CITIC Construction Investment Securities Co., Ltd., on Zhejiang Lianxiang Intelligent Home Co., Ltd., focusing on corporate governance, internal controls, information disclosure, independence, fundraising usage, related transactions, and operational status. Group 1: Corporate Governance and Internal Control - The company has effectively implemented its governance structure, with board meetings and internal regulations being adhered to [2][3] - The internal audit department and audit committee are compliant, and risk assessment measures are effectively executed [2] Group 2: Information Disclosure - The company has strictly followed regulatory requirements for information disclosure, ensuring that all significant information is reported truthfully and accurately [3] Group 3: Independence and Related Party Transactions - The company maintains independence in its operations, with no significant reliance on the controlling shareholder or misuse of funds from related parties [4] Group 4: Fundraising Usage - The company has adjusted its fundraising project allocations due to market conditions, reallocating funds between projects while ensuring compliance with regulatory requirements [5][6] - Specific projects have seen changes in investment amounts and timelines, with the "Annual Production of 350 Million Meters Seamless Wall Cloth Project" and "Wall Material R&D Center Project" being extended to December 31, 2025 [6] Group 5: Related Transactions and External Guarantees - The company has established a regulated decision-making mechanism for related transactions and external guarantees, with no violations or harm to minority shareholders identified [7][8] Group 6: Operational Status - The company continues to operate effectively in the wall cloth and curtain markets, with no significant changes in its business model since its listing [8] Group 7: Rectification Matters - The company has received warnings from regulatory bodies regarding financial disclosures and has taken corrective actions, including submitting rectification reports [9][10] Group 8: Conclusion of the Inspection - The inspection concluded that the company complies with relevant regulations in governance, information disclosure, fundraising usage, and operational practices, with no major issues identified [11]
深圳市怡亚通供应链股份有限公司关于收到深圳证监局行政监管措施决定书的公告
Shang Hai Zheng Quan Bao· 2025-04-18 21:58
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].
快看!北交所列举中介机构披露文件“典型低级错误”
梧桐树下V· 2025-03-12 12:00
文/梧桐小驴 近期,北交所在《关于拟披露文件自查复核工作的提示》中列举了发行人及中介机构相关主体拟披露文件存在的"低级错误"的众多典型例子。北交所要求发行人 相关主体自查复核招股说明书等披露文件,保荐机构相关主体自查招股说明书和发行保荐书、上市保荐书等披露文件,会计师和律师自查所出具的拟披露文件, 以确保披露文件不存在"低级错误"。发行人及各中介机构在提交回复文件或更新申请文件时,通过审核系统的"特殊事项报送"或"其他文件(不披露)"模块,一并提 供发行人的董事长、信息披露负责人,保荐机构的内核、质控部门相关负责人,以及其他中介机构相关自查复核人员等签字确认的《自查要点》。 北交所强调:对于信息披露文件存在"低级错误"问题的,将结合具体情形依规采取出具监管工作提示、记录负面行为、约见谈话等措施,对情节较重的将采取自 律监管措施或纪律处分。对于披露文件内容存在明显瑕疵,严重影响投资者理解或者审核的,将依据审核规则的规定予以终止审核。多次发生相关问题的,必要 时将开展执业质量现场督导。 北交所在文件中列举的典型低级错误如下: | 事项( | ר | 自查要点( | 典型错误( | 是否 存在( | | --- | ...