时隔多年，富临精工（300432.SZ）再现关联交易披露问题。 日前，富临精工被四川证监局采取责令改正措施。经四川证监局现场检查，富临精工在公司治理、内部 控制、财务核算及信息披露等方面存在多项违规行为。其中在信息披露方面，富临精工关联交易存在披 露不及时不准确的情形。 《中国经营报》记者注意到，早在2021年，富临精工就曾因关联交易未及时履行审议及披露程序被监管 警示。此次再现关联交易披露问题，富临精工内控整改有效性及内控稳定性引发关注。 此前曾因关联交易披露问题被警示 经四川证监局现场检查，富临精工存在多项违规行为。 其中在信息披露方面，富临精工关联交易存在披露不及时不准确的情形，单项计提坏账准备金额披露不 准确，且未披露2022年半年度募集资金存放与使用情况的专项报告。 此外，在内部控制方面，富临精工部分收入确认单据未留存，工程施工关联交易中存在关联方先施工再 补签合同的问题。 值得注意的是，富临精工多年前就曾因关联交易披露问题被监管警示。 "本次行政监管措施不会影响公司正常的生产经营活动。"对此次监管措施，富临精工方面表示，公司及 相关责任人将切实加强对相关法律法规及规范性文件的学习，进一步提高公司治 ...

Group 1 - The core objective of the Hong Kong Stock Exchange's IPO related party transaction disclosure is to ensure issuers provide sufficient information about the nature, amount, pricing fairness, and impact of related party transactions to protect minority shareholders and prevent interest transfer [2][7] - Related parties include controlling shareholders, directors, senior management, and entities controlled by them, while related party transactions encompass various arrangements such as sales of goods or services, asset transfers, and financial transactions [3][4] - Disclosure thresholds for related party transactions during the IPO phase require that the transaction amount or percentage exceeds specified limits, ensuring even one-time transactions above HKD 1 million must be disclosed regardless of their percentage of net profit [2][3] Group 2 - The prospectus must detail the identification of related parties, the nature and background of transactions, transaction amounts, pricing policies, and their impact on the issuer [3][4][6] - If a related party transaction meets the "major related transaction" threshold, independent shareholder approval is required before or after listing, with related parties abstaining from voting [4][7] - Certain related party transactions may be exempt from disclosure if they are conducted on normal commercial terms and do not adversely affect the issuer [5][6] Group 3 - Sponsors are responsible for verifying the authenticity, fairness, and completeness of related party transaction disclosures [5][6] - Ongoing related party transactions disclosed during the IPO must comply with reporting obligations post-IPO, including annual reports detailing transaction amounts and pricing policies [5][6] - The core logic of IPO related party transaction disclosure emphasizes fairness and transparency, with sponsors acting as gatekeepers to ensure compliance with regulations and protect minority shareholders [7]