Core Viewpoint - The report provides a detailed account of non-operating fund occupation and other related fund transactions for Gongda Electric Sound Co., Ltd, emphasizing the management's responsibility for accurate disclosure and the auditor's verification of the financial statements [1][2]. Group 1: Financial Overview - Gongda Electric Sound Co., Ltd's financial statements for the year ending December 31, 2024, were audited, resulting in an unqualified opinion report issued on April 2, 2025 [1]. - The management prepared a summary table detailing non-operating fund occupation and related transactions, which is required by regulatory guidelines [1]. Group 2: Related Party Transactions - The summary table includes various related party transactions, highlighting amounts and types of accounts involved, such as accounts receivable and other receivables [2]. - Specific amounts include 1.28 million for operational transactions with Wuxi Weigan Semiconductor Co., Ltd and 159.42 million for non-operational transactions with the same entity [2]. - Total amounts for related party transactions are reported as 5,548.38 million for the year and 7,050.43 million for the end of the year [2].

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].

Core Viewpoint - Guangzhou Xiangxue Pharmaceutical Co., Ltd. has been penalized for continuous financial misreporting and concealing significant related-party fund occupation, leading to a total fine of 20.65 million yuan for the company and its executives, with the actual controller Wang Yonghui facing a five-year market ban [1][3] Financial Misconduct - The financial misconduct of Xiangxue Pharmaceutical dates back to 2016, involving inflated profits and related-party fund occupation exceeding 4.85 billion yuan from 2016 to 2020 [2] - In 2019, the company failed to recognize losses from the demolition of five villas, resulting in an inflated profit of 53.83 million yuan, which accounted for 45.98% of the total profit for that year [2] - The company concealed significant fund occupation, with a discrepancy of 332 million yuan in the 2020 annual report, only partially disclosing the actual fund occupation of 959 million yuan [2] Regulatory Penalties - The China Securities Regulatory Commission (CSRC) has imposed a fine of 6 million yuan on Xiangxue Pharmaceutical and has held six executives accountable, with Wang Yonghui fined 10 million yuan and banned from the market for five years [3] - The stock will be marked with a risk warning and renamed "ST Xiangxue" starting March 25, which may further undermine investor confidence and increase stock price volatility [3] Financial Performance and Debt Crisis - Xiangxue Pharmaceutical has faced declining performance, reporting a net loss of 677 million yuan in 2021, followed by losses of 530 million yuan in 2022 and 389 million yuan in 2023 [4] - As of the end of Q3 2024, the company's debt ratio reached 73.72%, with total liabilities of 5.937 billion yuan, significantly exceeding the industry average of 40%-60% [4] - Despite attempts to streamline operations through asset sales and impairment provisions, the core business has struggled to grow, leading to ongoing cash flow pressures [4] Industry Implications - The case of Xiangxue Pharmaceutical serves as a warning to listed companies regarding compliance with information disclosure regulations, as regulatory bodies continue to crack down on financial fraud and fund occupation [5] - The company faces a critical challenge in restoring its reputation and addressing its debt crisis to maintain its listing status, marking the beginning of a long self-rescue journey [5]

| 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。 | ...

目 录 委托单位： 审计单位： 康希诺: 控股股东、实际控制人及其他关联方资金占 用情况的专项说明 关于康希诺生物股份公司 非经营性资金占用及其他关联资金往来情况 汇总表的专项审计报告 联系电话： 限公司 总计 3,232.44 49,783.70 64.42 38,172.30 14,908.26 注：该金额已全额计提预期信用损失。 | | | 占用方 | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 与上市 | 上市公司 | 2024 年期 | | | 2024 年度 | 2024 | | 年期 | | | | | | | | | | 非经营性资金占 | | 资金占用方 | | | | 占用累计发 | 占用资 | | | 金 | | | 占用形 | | | | | | | | | 公司的 | 核算的会 | 初占用资金 | | | 偿还累计 | | | 发 | 末占用资金 | | 占用性质 | | | | | | | 用 | 名称 | | | | 生金额(不 | 的利 | | | | 息 | | | 成原因 ...

快意电梯: 年度关联方资金占用专项审计报告 其他应 | 次へ 任 | | --- | | D. 1 | | 收 | | | 资金往 | | | | --- | --- | --- | --- | --- | --- | | | 东莞城市学院 人之女配偶父 | | | | | | 2.00 | 2.00 | | 经营性往来 | | | | 款 | | | 来 | | | | | 母控制 | | | | | | | 受实际控制 | | | | | | | 比安达五金（东莞）有限公司 | 人之女配偶父 | 应收账 | | | | 款 | | | 销售 | 经营性往来 | | | | 母控制 | | | | | | | 高管配偶控 | | | | | | | 深圳市博速电梯有限公司 | 应收账款 | | 83.45 | | | 83.45 | 销售 经营性往来 | | | | | | | 制 | | | | | | | 快意美好加装电梯（广州） | 实控人之子任 | | | | | | 应收账款 | | 201.93 | | | | 201.93 | 销售 经营性往来 | | | | | | | 有限公司 董事 | ...

安凯客车: 年度关联方资金占用专项审计报告 第 4 页 共 7 页 非经营性占用 | 其他关联方及其附属企业 | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 非经营性占用 | | | | | | | | | | | | 小 | | | | | | | | | | | | 计 | - | - - | | | | | | | | - | | 总 | | | | | | | | | | | | 计 | - | - - | | | | | | | | - | | | | | 往来方与上市公 | | 上市公司核算的会计 | 2024 年期初 | | | | 2024 年度偿 | | 还 | 2024 年期末 | 往来形成 | 往来性质（经营性往 | | | | | | | | | 其它关联资金往来 | | 资金往来方名称 | | | | | 发生金额 | | 来资金的利息 | | | | | | 司的关联关系 | 科目 | 往来资金余额 | | | | 累计发生金 | | | 额 往来 ...