Core Viewpoint - The legal opinion letter issued by King & Wood Mallesons addresses the inquiries from the Shenzhen Stock Exchange regarding Sichuan Shengda Forestry Industry Co., Ltd.'s 2024 annual report, focusing on issues related to fund occupation and illegal guarantees by the former controlling shareholder [1][2]. Group 1: Legal Compliance and Responsibilities - King & Wood Mallesons has conducted thorough verification and ensured that the facts presented in the legal opinion letter are true, accurate, and complete, adhering to the principles of diligence and good faith [2][3]. - The law firm emphasizes that it only provides opinions on legal matters related to the inquiry and does not guarantee the accuracy of accounting or auditing data [2][3]. Group 2: Issues Raised in the Inquiry - The inquiry highlights that the former controlling shareholder, Sichuan Shengda Forest Products Group Co., Ltd., occupied company funds and provided guarantees without board or shareholder approval, leading to risk warnings for the company [3][4]. - The company claims that since the first major shareholder, Huabao Trust, took over in March 2020, there are no longer issues of fund occupation or illegal guarantees [3][4]. Group 3: Remedial Measures and Legal Actions - The company has taken several remedial measures to address the issues of fund occupation and illegal guarantees, including comprehensive audits, improving internal controls, and enhancing governance structures [5][6]. - Specific actions include pursuing legal claims against the former controlling shareholder for fund recovery, with a total of 13.53 million yuan recovered through litigation [7][8]. - The company is actively involved in ongoing litigation against banks and creditors to recover funds that were wrongfully deducted due to illegal guarantees [13][14]. Group 4: Current Legal Status and Financial Implications - As of the date of the legal opinion, the company has maintained effective internal controls and has not incurred new instances of fund occupation or illegal guarantees since January 1, 2021 [7][8]. - The company is currently involved in multiple legal proceedings, with some cases still pending in higher courts, which may impact its financial standing and obligations [22][23].

登录新浪财经APP 搜索【信披】查看更多考评等级 出品：新浪财经上市公司研究院 至此，我们好奇的是，公司实控人究竟如何实行资金占用？结合监管处罚函，我们发现，公司将资金占 用的资金藏在股权意向资金中。 | | | | 单位:元 | | --- | --- | --- | --- | | 项目 | 调整前 | 调整会额 | 调整后 | | 其他应收款 | 11,077,966.13 | 50,077,465.75 | 61,155,431.88 | | 其他流动资产 | 97,233,553.13 | -50,000,000.00 | 47,233,553.13 | | 流动资产合计 | 853,204,490,53 | 77,465.75 | 853,281,956.28 | | 资产息计 | 1,197,444,616.96 | 77.465.75 | 1,197,522,082.71 | | 未分配利润 | -686,335,341.71 | 77,465.75 | -686,257,875.96 | | 归属于母公司所有者权益 (或股东权益)合计 | 1,075,743,477.90 | 77,465. ...

Core Viewpoint - The article discusses the ongoing regulatory issues faced by *ST Suwu, including the investigation of its chairman by the China Securities Regulatory Commission (CSRC) and the implications for the company's financial health and operations [2][3]. Group 1: Regulatory Issues - The chairman of *ST Suwu, Qian Qunshan, is under investigation by the CSRC, which has issued a notice of investigation. This investigation is focused solely on the chairman and is not expected to significantly impact the company's daily operations [3]. - In February 2024, *ST Suwu received a notice from the CSRC regarding suspected violations of information disclosure laws, which could lead to severe penalties, including potential delisting [3][8]. Group 2: Financial Performance - For the year 2024, *ST Suwu reported a revenue of 1.599 billion yuan, a decrease of 28.64% year-on-year, and a net profit attributable to shareholders of 70.48 million yuan [6]. - The company has been issued a non-standard audit opinion due to issues related to the misuse of funds by related parties, with 769 million yuan reported as misappropriated and not returned [6]. Group 3: Business Operations - *ST Suwu operates in the pharmaceutical sector through its subsidiary, Jiangsu Wuzhong Pharmaceutical Group, focusing on drug research, production, and sales, with key products in various therapeutic areas [4]. - The company aims to develop a dual-driven strategy focusing on both pharmaceutical and medical beauty sectors, leveraging opportunities in the health industry to enhance market competitiveness [6]. Group 4: Legal and Financial Risks - The company faces additional legal challenges, including a lawsuit against its subsidiary's former legal representative for alleged fraud related to export tax rebates, with the first court hearing scheduled for April 2025 [7]. - Due to overdue loans, some of the company's bank accounts have been frozen, which may further impact its financing capabilities and business operations [7].

Core Viewpoint - The company is facing significant financial challenges due to the non-repayment of funds by its controlling shareholder and related parties, which could lead to severe consequences including stock suspension and delisting if not resolved promptly [1][2]. Group 1: Financial Issues - The controlling shareholder, Dongfang Shishang Investment, and its affiliates have cumulatively repaid 0 yuan of the occupied funds, with a remaining balance of approximately 387 million yuan [1]. - The company has initiated legal action regarding non-operational fund occupation through accounts receivable factoring, but the court did not support the company's claims [1]. - The company is also pursuing legal action against Beijing Tonglong Automobile Sales Co., Ltd. for the non-delivery of an AI intelligent driving training system, with the case yet to be heard [1]. Group 2: Regulatory Risks - According to the Shanghai Stock Exchange regulations, if the company fails to recover the 387 million yuan within six months (by June 19, 2025), its stock will be suspended [2]. - If the company does not complete the required rectification within two months after suspension, it will face a delisting risk warning [2]. - Continued failure to rectify the situation within the subsequent two months could lead to the termination of the company's stock listing [2].

Core Viewpoint - The chairman of *ST Suwu is under investigation by the China Securities Regulatory Commission (CSRC) for suspected violations of information disclosure laws, which may impact the company's financial reporting and operations in the future [1][2]. Group 1: Investigation and Regulatory Actions - The CSRC has issued a notice of investigation against chairman Qian Qunshan, which is solely directed at him and is not expected to significantly affect the company's daily operations [1]. - The company has received a non-standard opinion on its 2024 annual report due to issues related to the occupation of funds, with a significant amount of 769 million yuan occupied by related parties [4]. - The company will provide weekly updates on the investigation's progress during the ongoing inquiry [2]. Group 2: Financial Performance - For the year 2024, *ST Suwu reported a revenue of 1.599 billion yuan, representing a year-on-year decrease of 28.64%, and a net profit attributable to shareholders of 70.48 million yuan [4]. - The company has received an audit report from Zhongxing Caiguanghua Accounting Firm that expresses an inability to provide an opinion on the financial statements due to the aforementioned issues [4]. Group 3: Business Operations and Strategy - *ST Suwu operates in the pharmaceutical sector through its wholly-owned subsidiary, Jiangsu Wuzhong Pharmaceutical Group, focusing on drug research, production, and sales, with key products in various therapeutic areas [2]. - The company aims to develop a dual-driven strategy focusing on both industrial development and capital operations, with plans to enhance its pharmaceutical core while nurturing the medical beauty biotechnology sector as a complementary industry [4]. Group 4: Legal and Financial Challenges - The company’s subsidiary, Jiangsu Wuzhong Import and Export Co., faced legal issues related to export tax fraud, with a court hearing scheduled for April 22, 2025 [5]. - Due to overdue loans, some of the company's bank accounts have been frozen, which may further impact its financing capabilities and business operations [5].

5月13日，*ST华微（600360）发布公告称，公司已向控股股东、实际控制人发函，要求控股股东、实 际控制人及其他关联方采取现金清偿、红利抵债、以资抵债等方式限期偿还占用公司的资金约14.91亿 元。 公告称，*ST华微控股股东上海鹏盛科技实业有限公司（以下简称："上海鹏盛"）已将持有的华微电子 全部股份质押给公司全资子公司吉林麦吉柯半导体有限公司，作为其履行非经营性占用资金归还义务的 担保。该质权将全部用于补偿华微电子因资金占用事项造成的损失。 证监会责令改正 公告称，公司于 2025 年 2 月 12 日收到中国证监会吉林监管局下发的《关于对吉林华微电子股份有限公 司、上海鹏盛科技实业有限公司采取责令改正措施的决定》，ST华微控股股东上海鹏盛及其关联方以 预付设备款等名义，非经营性占用ST华微资金。 截至2024年10月15日，公司非经营性资金占用余额为14.91亿元，占公司2023年末经审计净资产的 45.70%。责令改正决定书要求，所有占用资金应在收到决定书之日起6个月内（2025 年8月12日前）归 还。 若公司未能按照责令改正要求在6 个月内清收14.91亿元被占用资金，上交所将对公司股票实施停 ...

Core Viewpoint - Bona Film Group has received regulatory measures from the Xinjiang Securities Regulatory Bureau due to non-compliance with information disclosure regulations related to the misuse of funds, which has raised concerns about corporate governance and compliance [1][4][5]. Fund Misuse - In 2022, Bona Film Group provided approximately 210 million yuan to its director and vice president Qi Zhi and related parties through third parties, constituting non-operational fund occupation [3][4]. - In 2023, the company provided approximately 260 million yuan to its chairman and general manager Yu Dong and related parties, also constituting non-operational fund occupation [3][4]. - Both amounts were returned by the end of December 2024, but the company failed to disclose these transactions as required [3][4]. Regulatory Actions - The Xinjiang Securities Regulatory Bureau has mandated Bona Film Group to rectify its practices and issued warning letters to Yu Dong and Qi Zhi, which will be recorded in the capital market integrity archives [5]. - The company is required to submit a written rectification report within 30 days of receiving the decision [5]. Financial Performance - Bona Film Group's revenue has declined for three consecutive years, with revenues of 2.012 billion yuan, 1.608 billion yuan, and 1.461 billion yuan from 2022 to 2024, representing year-on-year declines of 35.60%, 20.06%, and 9.12% respectively [7]. - The net losses for the same period were 75.51 million yuan, 553 million yuan, and 867 million yuan, with losses expanding by 120.82%, 631.86%, and 56.87% respectively [7]. - The decline in performance is attributed to a decrease in national box office revenue, impacting the company's cinema operations [7]. Cinema Operations - The cinema business generated revenue of 941 million yuan in 2024, a year-on-year decrease of 23.65% [9]. - As of December 31, 2024, the company had 137 affiliated cinemas, with a net increase of 11 cinemas compared to the previous year [9]. - The company's box office revenue ranked 13th among national cinema chains, holding a market share of 2.1% [9].

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北京中天华茂会计师事务所（普通合伙） 关于深圳证券交易所对美尚生态景观股份有限公司 关注函的回复 中天华茂核字【2023】003 号 深圳证券交易所创业板公司管理部： 针对贵部于 2023 年 4 月 11 日向美尚生态景观股份有限公司（以下简称"美 尚生态"或"公司"）下发的《关于对美尚生态景观股份有限公司的关注函》（创 业板关注函[2023]第 139 号）（以下简称"《关注函》"）中提到的需要会计师 发表意见的问题，我们对美尚生态相关资料、数据进行了认真分析，现将核查意 见回复如下： 2023 年 4 月 10 日晚间，你公司披露的《关于公司及相关当事人收到行政 处罚及市场禁入事先告知书的公告》显示，你公司于 2023 年 4 月 7 日收到中 国证券监督管理委员会送达的《行政处罚及市场禁入事先告知书》（以下简称 《事先告知书》），你公司涉嫌违法的事实包括 2015 年公司招股说明书、2015 年至 2019 年年报、2020 年半年报、2016 年非公开发行股份及支付现金购买 资产并募集配套资金暨关联交易报告书、2017 年面向合格投资者公开发行公 司债券募集说明书等信息披露文件存在虚假记载，未按规定 ...