Group 1 - The article discusses five types of debts that may not need to be repaid, highlighting the importance of understanding legal rights regarding debt collection [2][3][4] - The first type of debt is those that exceed the statute of limitations, which is three years for ordinary civil cases, meaning creditors lose the right to pursue repayment if no legal action is taken within this period [2][3] - The second type involves debts without clear evidence, such as verbal agreements without written documentation, making it difficult for creditors to prove the existence of the debt [4][6] Group 2 - The third type pertains to illegal high-interest loans, where any interest exceeding four times the Loan Prime Rate (LPR) is considered invalid, allowing debtors to refuse payment of the excess [7] - The fourth type includes debts that are legally exempted, particularly under the personal bankruptcy system, which allows debtors to discharge remaining debts after certain procedures [8][10] - The fifth type involves unjust enrichment claims that exceed the three-year statute of limitations, meaning that if a debtor is not pursued within this timeframe, they are not obligated to return the funds [11] Group 3 - The article also provides recommendations for lenders to protect their rights, emphasizing the importance of written agreements, maintaining evidence of collection efforts, and using formal channels for transactions [13]

Core Viewpoint - *ST Jingfeng's stock reached the daily limit with a price of 7.05 yuan, reflecting a 5.02% increase, driven by restructuring progress, debt waiver, and successful bids in centralized procurement [1][2]. Company Summary - The company is currently in a transitional phase of restructuring, with Shiyao Group confirmed as the lead investor and a restructuring investment agreement signed, providing hope for the company's future [2]. - Five fund managers waived 110 million yuan in principal and related fees, significantly reducing the company's debt burden, which has boosted market confidence in its future development [2]. - The sale of the "Taihu Star" asset recovered 64.6928 million yuan, helping to optimize the asset structure by divesting loss-making subsidiaries [2]. - The company has successfully won bids for products like sodium hyaluronate injection in several provincial alliances, which is expected to expand market share and improve performance [2]. - In the first half of 2025, the company maintained a certain level of R&D investment and received government subsidies, providing support for its performance [2]. Industry Summary - The pharmaceutical industry has recently attracted market attention, with several stocks in the sector performing actively on October 24, 2025, contributing to *ST Jingfeng's stock limit-up [2]. - Technical indicators suggest that if the MACD forms a golden cross, it could further support the stock price's upward movement [2]. - There may have been capital inflows on the day of the stock limit-up, and it is important to monitor whether this trend continues [2].

Core Viewpoint - Jiangsu Lanfeng Bio-chemical Co., Ltd. has signed a settlement and debt waiver agreement with its controlling shareholder, Jiangsu Suhua Group Co., Ltd., to resolve investor litigation and debt issues, which is expected to alleviate the company's debt pressure and optimize its capital structure [1][7]. Summary by Sections Overview of the Settlement and Debt Waiver - The company faced investor lawsuits due to information disclosure violations, resulting in a compensation requirement of RMB 22,766,475.6, including overdue interest and litigation costs [2]. - As of July 31, 2025, the company owed Jiangsu Suhua Group a total of RMB 83,600,036.66, comprising RMB 59,200,719.70 in principal and RMB 24,399,316.96 in interest [2]. - The company has reached a settlement with Jiangsu Suhua Group regarding the investor lawsuits and debt waiver [2]. Key Terms of the Agreement - Jiangsu Suhua Group will bear a total compensation responsibility of RMB 17,157,200.73 for the investor lawsuits, which will be deducted from the company's outstanding loans to the group [5]. - The agreement includes a waiver of RMB 6,000,000 in interest debt by Jiangsu Suhua Group, which is unconditional and irrevocable [5]. - Following the agreement, the company will not pursue any further claims related to the investor lawsuits against Jiangsu Suhua Group or its management [6]. Impact of the Agreement on the Company - The total amount involved in the settlement and debt waiver is RMB 23,157,200, which will help reduce the company's debt burden and improve its asset-liability structure [7]. - The company will adjust its liabilities according to relevant accounting standards based on the audit results [7].

Core Viewpoint - The company has reached a settlement agreement with its controlling shareholder, Jiangsu Suhua Group Co., Ltd., regarding investor litigation claims and debt waiver, which will alleviate the company's debt pressure and optimize its asset-liability structure [1] Summary by Relevant Sections Settlement Agreement - The company convened its 26th meeting of the 7th Board of Directors on September 3, 2025, to approve the signing of a settlement and debt waiver agreement [1] - The total amount involved in the settlement and debt waiver agreement is 23.1572 million yuan [1] Financial Impact - The signing of the agreement is expected to reduce the company's debt burden and improve its financial structure [1] - The company will adjust the liabilities that have been accrued in accordance with relevant provisions of the Enterprise Accounting Standards, with specific amounts to be determined based on audit results [1]

Group 1 - The company *ST Zhongcheng will enter a delisting period starting June 30, 2025, lasting for 15 trading days, with the last trading day expected to be July 18, 2025 [2] - The company reported significant asset impairment in its overseas photovoltaic projects, leading to a negative net asset position and the issuance of a "*ST" warning [3] - A debt waiver of 850 million yuan from three state-owned enterprises was granted to the company, but an audit revealed that a substantial portion of the assets related to the Philippine photovoltaic project was impaired and lacked recoverable evidence [3] Group 2 - The company has been implicated in financial misconduct, with the China Securities Regulatory Commission revealing false financial data related to its Philippine projects from 2017 to 2022, resulting in inflated revenues and profits [4] - The company failed to disclose significant litigation involving its Indonesian subsidiary in 2023, indicating serious information disclosure violations [4]

Core Viewpoint - Hunan Jingfeng Pharmaceutical Co., Ltd. has received a debt waiver from nine bondholders, which significantly impacts its financial structure and ongoing restructuring efforts [1][2][3] Debt Waiver Details - The company has entered into a debt waiver agreement with nine bondholders, which includes a total waiver of 1.1 billion yuan in principal and all accrued interest and penalties, amounting to a total of 2.66 billion yuan [20][21] - The debt waiver is unconditional, irrevocable, and does not require any further internal approval processes [6][13][21] Financial Position - As of the waiver date, the company had outstanding debts of 294.64 million yuan in principal, 93.64 million yuan in interest, and 62.62 million yuan in penalties [6][7] - Following the debt waiver, the remaining debts will be 184.64 million yuan in principal, with no remaining interest or penalties [6][7] Fund Management and Relationships - The nine bondholders are managed by five fund management companies, which have confirmed that they have no relationships with the company, its controlling shareholders, or its executives [4][5][12] - The fund management companies have followed proper internal decision-making procedures regarding the debt waiver [5][12] Restructuring Process - The company is currently in a pre-restructuring phase, with the debt waiver not being a prerequisite for the restructuring process [13][20] - The restructuring efforts have led to a positive shift in the company's net assets, moving from negative to positive [20][22] Asset Management - The company has sold a low-efficiency asset, "Taihu Star," for 64.69 million yuan, which has improved its cash flow and reduced operational pressure [20][21] - The asset sale and debt waiver are part of a broader strategy to optimize the company's financial structure and improve operational capabilities [20][22]

Core Viewpoint - The company, Hunan Jingfeng Pharmaceutical Co., Ltd., is addressing financial issues related to debt waivers and restructuring, as highlighted in the inquiry from the Shenzhen Stock Exchange regarding its 2024 annual report [1][2]. Group 1: Debt Waiver Details - The company has received debt waivers from nine bondholders, which were formalized through agreements allowing for the deferral of payments until June 30, 2024 [1]. - The total amount of debt waived includes principal, interest, and penalties, amounting to approximately CNY 266 million [4]. - The waivers were confirmed to be unconditional, irrevocable, and not subject to change, ensuring that the company will not be liable for these debts moving forward [4][5]. Group 2: Financial Position and Debt Management - As of April 30, 2025, the company reported outstanding debts to the nine bondholders totaling CNY 184.64 million in principal and CNY 4.55 million in interest [4]. - The company has entered a pre-restructuring phase, indicating ongoing efforts to stabilize its financial situation and improve its debt structure [4][5]. - The company has also sold non-core assets, such as the "Taihu Star" property, for CNY 64.69 million, which has helped improve cash flow and reduce operational pressure [8]. Group 3: Compliance and Regulatory Response - The company has engaged with legal and accounting firms to ensure compliance with financial regulations and to validate the legitimacy of the debt waivers [4][5]. - The company has taken corrective actions to address previous audit opinions, including adjustments to its financial statements to reflect accurate asset valuations and debt obligations [8]. - The company has committed to maintaining transparency with regulatory bodies and stakeholders regarding its financial restructuring efforts [4][5].

中准会计师事务所（特殊普通合伙） Zhongzhun Certified Public Accountants 关于对吉药控股集团股份有限公司的关注函的回复 深圳证券交易所创业板公司管理部： 根据贵部下发的关于对吉药控股集团股份有限公司（以下简称"吉药控股" 或"公司"）的关注函（创业板关注函〔2023〕第 39 号）的要求，中准会计师 事务所（特殊普通合伙）（以下简称"本所"）组织相关人员，对贵部关注函中 提及的问题，严格按照要求进行认真、详细的核查，就相关事项回复如下： 问题 2：业绩预告显示，公司收到业绩补偿款、大股东豁免公司债务、子公 司少数股权被司法拍卖等事项预计将累计增加公司净资产 94,559.21 万元；上 述事项未经过会计师事务所审计，能否增厚 2022 年末净资产尚存在重大不确定 性。 请你公司结合上述事项的筹划、决策及执行过程、商业合理性、程序合法合 规性以及是否存在应披露未披露的"抽屉协议"或其他交易安排等，充分说明相 关事项会计处理的确认依据及其合理性，并明确说明公司是否可能因此承担其 他或有债务、上述事项是否存在前提条件或后续安排、上述事项是否与公司正在 筹划的重大事项（如有）为一 ...

根据贵部下发的关于对吉药控股集团股份有限公司（以下简称"吉药控股" 或"公司"）的关注函（创业板关注函〔2023〕第 4 号）的要求，中准会计师 事务所（特殊普通合伙）（以下简称"本所"）组织相关人员，对贵部关注函中 提及的问题，严格按照要求进行认真、详细的核查，就相关事项回复如下： 深圳证券交易所创业板公司管理部： 中准会计师事务所（特殊普通合伙） Zhongzhun Certified Public Accountants 关于对吉药控股集团股份有限公司的关注函的回复 问题 1：公告显示，2022 年 12 月 13 日，朱余勇通过京东网络司法拍卖平 台，以 2,401 万元竞得公司子公司吉林金宝药业股份有限公司（以下简称金宝药 业）48%股权；2022 年 12 月 25 日，吉林股权交易所股份有限公司通化分公司出 具了《股东名册》，朱余勇已完成金宝药业股东的股权变更。前期公司公告显示， 朱余勇系吉林省梅河建设发展有限公司（以下简称梅河建设）的法定代表人，梅 河建设控股股东为梅河口市财政局。 （3）请你公司说明金宝药业股权拍卖事项预计对你公司 2022 年期末净资 产、净利润的影响，相关会计处理的具体依 ...