Core Viewpoint - Tongling Technology is undergoing scrutiny regarding its compliance with revenue recognition and the issuance of bonuses through shopping cards, which has raised questions about its internal controls and financial practices [1][2]. Group 1: Company Overview - Tongling Technology specializes in the research, production, and sales of automotive interior components, including door trim strips and dashboard panels, primarily for passenger vehicles [1]. - The company is recognized as a high-tech enterprise that integrates product design, mold development, and manufacturing [1]. Group 2: Bonus Issuance and Compliance Issues - In 2020 and 2021, Tongling Technology issued bonuses totaling 724 million yuan and 717.95 million yuan respectively through shopping cards to key management personnel, totaling 1.442 billion yuan over the two years [4]. - The bonuses were primarily for personal consumption and social obligations, with no evidence found of funds circulating outside the company or being used for bribery [3][4]. - Following the scrutiny, the company has ceased the practice of issuing bonuses via shopping cards and has implemented improvements to its compensation system to prevent similar issues in the future [5].