Core Viewpoint - The report highlights the significant decline in the net profit of Xidi Microelectronics Group Co., Ltd. by over 50% in 2023, prompting a special legal review prior to a major asset restructuring [1][2]. Group 1: Performance and Compliance - Xidi Microelectronics confirmed that its financial information and commitments provided to the law firm are true, accurate, and complete [2][3]. - The law firm conducted a review of the company's compliance with public commitments made since its listing, confirming that all commitments have been fulfilled or are in progress [3][4]. Group 2: Financial Operations and Violations - The company has not engaged in any violations regarding fund occupation or external guarantees in the past three years, except for a minor incident involving related party transactions that were rectified [4][5]. - Xidi Microelectronics faced regulatory warnings due to improper handling of personal tax payments for related parties, which were subsequently returned [4][5]. Group 3: Regulatory Actions and Disciplinary Measures - The company and its executives have received disciplinary warnings from regulatory bodies for inaccuracies in financial reporting and improper fund usage [6][7]. - No criminal penalties or ongoing investigations have been reported against the company or its key personnel in the last three years [7]. Group 4: Future Commitments and Governance - Xidi Microelectronics has committed to enhancing its internal controls and management practices to ensure compliance with regulatory requirements and improve operational efficiency [38][39]. - The company has established a profit distribution policy to ensure stable returns for investors and maintain compliance with shareholder interests [38][40].

上海市锦天城律师事务所 关于南京化纤股份有限公司 重大资产重组前业绩异常或重组存在拟置出资产情形的 专项核查意见 编号：06F20240317 致：南京化纤股份有限公司 地址：上海市浦东新区银城中路 501 号上海中心大厦 9/11/12 层 电话：021-20511000 传真：021-20511999 邮编：200120 上海市锦天城律师事务所 专项核查意见 上海市锦天城律师事务所 关于南京化纤股份有限公司重大资产重组前业绩异常或重组存 在拟置出资产情形的 专项核查意见 上海市锦天城律师事务所（以下简称"本所"）接受南京化纤股份有限公司 （以下简称"南京化纤"或"上市公司"）委托，作为南京化纤本次重大资产置 换、发行股份及支付现金购买资产并募集配套资金（以下简称"本次交易"）的 专项法律顾问。 本所及经办律师根据中国证券监督管理委员会（以下简称"中国证监会"） 发布的《监管规则适用指引——上市类第1号》（以下简称"《1号指引》"）， 就南京化纤本次交易相关事项进行核查并出具本专项核查意见。 就本专项核查意见的出具，本所律师特作如下声明： 一、本所及本所经办律师依据《中华人民共和国证券法》《律师事务所从事 ...