Core Viewpoint - The company, Tibet Huayu Mining Co., Ltd., has responded to the regulatory inquiry regarding its 2024 annual report, addressing concerns about its financial practices, particularly related to interest expenses and related party transactions [1][2]. Financial Performance - As of the end of the reporting period, the company's cash balance was 298 million yuan, representing a year-on-year increase of 70.29% [2]. - The company had interest-bearing liabilities totaling 506 million yuan, with interest expenses of 69.28 million yuan, significantly exceeding interest income of 2.02 million yuan, indicating a high average interest rate of approximately 9% on liabilities compared to an average return of 1.2% on cash [2]. Related Party Transactions - The company has provided financial assistance to its subsidiary, Tal Aluminum Industry, involving a non-controlling shareholder, Tajik Aluminum Company, with a cumulative amount of 9.39 million yuan and a year-end balance of 10.41 million yuan [2]. - The company clarified the background of transactions with Tajik Aluminum Company, including the interest rate of 13% on a loan of 1.35 million USD for a one-year term, which was approved by the board of directors [4][5]. Compliance with Regulations - The company stated that the decision-making and disclosure processes for the financial assistance provided to Tajik Aluminum Company complied with the Shanghai Stock Exchange's regulations and internal governance rules [6][10]. - The loan amount of 1.36 million somoni in 2024 represented 0.3241% of the company's audited net assets, thus not requiring shareholder meeting approval [9][10]. Internal Control and Audit - The company maintained effective internal controls over financial reporting as of December 31, 2024, according to the internal control evaluation report and the audit report from the accounting firm [10].

此次受罚源于皇氏集团多年前的一项协议未按规定披露。2019 年 11 月 11 日，皇氏集团全资子公司皇 氏数智有限公司与泰安市东岳财富股权投资基金有限公司签订了《泰安市东岳数智股权投资基金合伙企 业（有限合伙）合伙协议之补充协议》。该《补充协议》包含关键条款：一是差额补足事项，皇氏数智 需确保东岳财富在持有基金份额期间，每年能从基金取得投资本金 6.5% 的投资收益，若实际投资收益 低于此标准，皇氏数智要补足差额；二是远期回购事项，若基金在 2025 年度未能实现净利润不低于 4 亿元，皇氏数智应收购东岳财富持有的 3.1 亿元基金份额。 根据《中华人民共和国证券法》等相关规定，此《补充协议》属于重要合同，皇氏集团应在相关定期报 告中披露该重大合同及其履行情况。然而，皇氏集团未在 2019 - 2022 年的年度报告中对上述事项予以 披露，直至 2023 年 11 月 21 日才对《补充协议》主要内容进行披露，存在重大遗漏。 依据《证券法》有关规定，广西监管局对皇氏集团信息披露违法违规行为展开立案调查。经调查认定， 皇氏集团董事长黄嘉棣，董事、董事会秘书王婉芳，时任董事、副总裁兼皇氏数智法定代表人杨洪军， ...

证券代码：603567 证券简称：珍 宝 岛 公告编号：临 2025-039 黑龙江珍 宝 岛药业股份有限公司 关于中证中小投资者服务中心《股东质询函》的 回复公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 一、《上海证券交易所股票上市规则》(2023 年 2 月修订)6.1.3 条规定,交 易产生的利润占上市公司最近一个会计年度经审计净利润的 50%以上，且绝对金 额超过 500 万元，上市公司除应当及时披露外，还应当提交股东大会审议。根 据公告披露，本次交易完成后获得财务净收益 4.2 亿元,2022 年，你公司归属于 上市公司股东的净利润为 1.85 亿元,交易产生的利润占最近一个会计年度经审 计净利润的 50%以上，且绝对金额超过 500 万元。 同时，中证投服中心还关注到你公司 2024 年 4 月收到黑龙江证监局下发的 《关于对黑龙江珍 宝 岛药业股份有限公司、黑龙江创达集团有限公司、方同华、 闫久江、王磊、张钟方采取出具警示函措施的决定》(【2024】3 号，简称《警 示函》)。《警示函》认定，控股股东黑龙 ...

| 我的感觉是 双 | | | | | | | 清镜入关键词 | | | 2025年5月11日 星期日 O 型染 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | | | △ 单报投诉 | | 网站首页 | 法院概况 | | 法院新闻 | | 诉讼服务 | | 审务公开 | 执行信息 | | 权威发布 | | △ 当前位置: 首页>法院公告 > 开庭公告 | | | | | | | | | | | | 法院公告 | 开庭公告 | | | | | | | | | | | + 开庭公告 | | 法院; 全部 | | | 4 | 品血Y: | 浙江东方基因生物制品股份 | 搜 索 | | | | ▶ 减刑假释 | 品展 | 19.000 | 开盘日期 | 排期日期 | ж号 | ਡਰ | 审判长/主审人 | 公语人/重告/上 诉人/申请人 | 被告/被告人/被上诉 人/被申请人 | | | ▶ 破产公告 | 湖州市中 极人民法 R | 第十一选 B | 2025-05-15 0 9:00:0 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 然而，审计机构（天健、皇嘉、中兴华）连续两年对其年报出具"无法表示意见"，主要质疑点包括： 1）无法核实终端销售真实性；2）应收账款账龄组合及坏账计提合理性存疑。尽管伯朗特强调与应用商 为独立主体，但其未能提供充分证据（如应用商销售台账、银行流水）以佐证收入真实性，导致审计机 构无法获取充分审计证据。商业模式设计本身的高风险性（如授信额度依赖自然人担保、缺乏抵押物） 加剧了审计复杂性，成为诉讼败诉的关键诱因。 法律诉讼的逻辑与败诉原因 伯朗特主张审计机构未勤勉尽责，导致其被强制摘牌并索赔经济损失。但法院判决显示，审计机构的审 计程序符合职业准则：1）天健、皇嘉在审计过程中已识别重大错报风险，并执行了走访、函证等常规 程序；2）伯朗特未能配合提供关键证据（如终端销售数据），且应用商以"商业机密"为由拒绝披露信 息，导致审计受限。 此外，中兴华在类似案件（如光一科技）中，法院认定其审计瑕疵与公司退市无直接因果关系，进一步 削弱了伯朗特的索赔依据。法律层面，伯朗特未能证明审计机构的"故意或重大过失"，败诉结果反映其 诉讼策略存在证据链缺陷。 公司治理与资本运作的深层 ...

Core Viewpoint - Lifan Shuke (300344.SZ) faces significant regulatory scrutiny due to a negative internal control audit report from Zhongxing Caiguanghua Accounting Firm, leading to a one-day stock suspension and subsequent risk warnings [1][2][4] Group 1: Regulatory Actions - The company received a notice from the China Securities Regulatory Commission (CSRC) regarding an investigation into potential information disclosure violations [1][2] - Following the audit report, the company's stock will be renamed to "ST Lifan," indicating a warning status due to the identified internal control deficiencies [1][4] Group 2: Financial Performance - In the 2024 annual report, Lifan Shuke reported revenue of 259 million yuan, a year-on-year increase of 37.45%, but a net loss of 125 million yuan, a slight increase in loss compared to the previous year [5] - The company has experienced continuous losses over the past three years, totaling nearly 400 million yuan, with net losses of 140 million yuan in 2022 and 127 million yuan in 2023 [5][9] Group 3: Internal Control Issues - The internal control audit revealed significant deficiencies, particularly in financial reporting and risk management, affecting the accuracy of revenue and cost accounting [2][4] - The company has been criticized for its accounting practices, specifically the correction of revenue recognition methods from "gross" to "net" due to non-compliance with accounting standards [2][4] Group 4: Market Reactions and Future Outlook - The stock price has seen significant volatility, peaking at 15.26 yuan per share earlier in the year before dropping to 7.76 yuan, reflecting investor concerns over the company's financial health and regulatory issues [9][10] - Experts suggest that the ongoing losses and regulatory scrutiny may lead to further declines in stock value and potential administrative penalties, impacting investor confidence and the company's reputation [4][10]