香港联交所1月13日公告，对星悦康旅股份有限公司（前称奥园健康生活集团有限公司）以及星悦康旅 股份有限公司及/或中国奥园集团股份有限公司15名董事采取纪律行动。本个案涉及星悦康旅向其当时 的上市控股股东中国奥园提供33亿元人民币的财务资助，而未有遵守《上市规则》。2021年1月1日至 2022年3月31日期间，中国奥园面临严重流动资金问题，星悦康旅透过147宗交易提供有关财务资助。星 悦康旅违反《上市规则》是由相关董事未有履行董事职责所致。 ...

有监于此，中原建业正根据上市规则的规定，于实际可行情况下尽快物色合适人选填补公司秘书及授权 代表的空缺，以确保公司遵守上市规则第3.28及3.05条。本 中原建业股份自2024年4月2日上午九时正起暂停于港交所买卖，至今已达20个月，超过了停牌18个月除 牌规定。 免责声明：本文内容与数据由观点根据公开信息整理，不构成投资建议，使用前请核实。 来源：观点地产网 观点网讯：12月1日，中原建业有限公司（简称"中原建业"）发布公告，宣布公司秘书及授权代表的变 动，并指出公司未能遵守香港联合交易所有限公司（简称"联交所"）的上市规则。 中原建业宣布，何咏雅女士已辞任公司秘书及授权代表，均自2025年12月1日起生效。何女士已确认， 彼与董事会并无意见分歧，亦无有关其辞任之事宜须提请公司股东或联交所垂注。 于何女士辞任公司秘书及授权代表后，中原建业并无公司秘书，因此未能符合上市规则第3.28条的规 定；公司并无两名授权代表，因此未能符合上市规则第3.05条的规定。 ...

Core Viewpoint - The company, First Opportunity Enterprise Group, has received supplementary resumption guidance from the Hong Kong Stock Exchange regarding the resumption of trading of its shares, following the resignation of key board members [1] Group 1 - The company received the initial resumption guidance on June 27, 2025, and subsequent announcements on November 4 and November 18, 2025, regarding the resignations of executive director Ms. Yang Sulai and independent non-executive directors Mr. Zhou Weiliang and Mr. Xie Tingjun [2] - The board has become a single-gender board due to the resignations, failing to comply with the requirement of having at least three independent non-executive directors as per the Stock Exchange Listing Rules [2] - The company is also non-compliant with several other listing rules, including the requirement for at least one independent non-executive director with appropriate professional qualifications, the composition of the audit committee, and the diversity of board members [2][3] Group 2 - The Stock Exchange has deemed it necessary to issue supplementary resumption guidance, requiring the company to adhere to specific listing rules regarding the composition of the board and committees [3]

Core Points - The annual compliance review for Nasdaq-listed companies is crucial for ensuring adherence to listing rules, SEC regulations, and maintaining investor trust [2] - The review focuses on the authenticity of financial reports, effectiveness of corporate governance, compliance with information disclosure, and soundness of internal controls [2] Financial Reporting and Audit Compliance - Nasdaq requires companies to submit independently audited annual reports (Form 10-K), emphasizing the authenticity and transparency of financial statements [2] - Key areas of focus include financial statement audits, compliance with the Sarbanes-Oxley Act (SOX), and consistency of financial data [3] Corporate Governance and Board Compliance - Nasdaq rules impose strict requirements on corporate governance, with annual reviews focusing on board composition and independence, executive compensation, and shareholder rights [2][3] - The majority of board members must be independent, and the audit committee must consist entirely of independent directors, with at least one possessing financial expertise [3] Information Disclosure and Transparency - Nasdaq emphasizes timely, accurate, and complete information disclosure, with annual reviews covering annual reports (Form 10-K) and proxy statements [4] - Companies must ensure timely submission of Form 8-K for significant events, avoiding delays or omissions [4] Internal Control and Risk Management - The annual review assesses the overall risk management framework, including key business process controls and risk management policies [6] - Companies must disclose major risks and their mitigation strategies, with auditors evaluating management's ability to identify and respond to risks [7] Listing Rules and Ongoing Compliance - Nasdaq maintains strict ongoing listing requirements, with annual reviews verifying compliance with listing standards and other obligations [6] - Companies must ensure compliance with regulations such as anti-money laundering (AML) and data privacy laws [7] Special Considerations for Certain Company Types - Foreign Private Issuers can use IFRS for financial reporting but must disclose differences from US GAAP [7] - Emerging Growth Companies may simplify certain disclosures but must still meet basic financial and governance requirements [7]