Core Viewpoint - The company, Dongfang Shifang Driving School Co., Ltd., is facing significant financial scrutiny due to non-operational fund occupation by its controlling shareholder and related parties, which has led to regulatory inquiries and potential risks of delisting [2][10]. Financial Issues - As of the end of 2024, the total non-operational fund occupation by the controlling shareholder and related parties amounts to 387.34 million yuan, representing 41.80% of the company's net assets [2][4]. - The company has two instances of illegal guarantees totaling approximately 7.7 million yuan, which is 8.34% of the net assets [2][4]. - The company has not yet repaid the occupied funds, with an expected repayment date set for October 19, 2025 [2][10]. Regulatory Actions - The Beijing Securities Regulatory Bureau issued a corrective order on December 19, 2024, requiring the company to return all occupied funds within six months [2][10]. - The company received a negative opinion on its internal controls for 2024 due to the aforementioned financial issues [2][20]. Legal Proceedings - The company has initiated legal actions to recover the occupied funds, including a lawsuit against Beijing Qianzhong Phantom Technology Co., Ltd. and Beijing Tonglong Automobile Sales Co., Ltd. [8][9]. - The company is also involved in arbitration with Guangfa Securities regarding a guarantee that was issued without proper internal approval, which may lead to significant financial liabilities [17][19]. Internal Control Deficiencies - The internal control audit for 2024 revealed significant deficiencies related to the management of funds occupied by related parties, particularly concerning the delivery of VR simulators and AI driving training systems [20][21]. - The company has established a monitoring mechanism to prevent future fund occupation incidents and enhance compliance with regulatory requirements [20][21]. Project Development Risks - The company’s Chongqing subsidiary has a construction project with a balance of 485 million yuan, which is 88.36% complete but faces risks of land recovery due to unpaid rent, potentially leading to impairment losses of 142 million yuan [22][23]. - The project has been delayed due to financial constraints and regulatory investigations involving the company's actual controller [22][25].

关于山东华鹏玻璃股份有限公司 2022 年年度报告的信息披露监管工作函的回复 上海证券交易所上市公司管理一部: 我们于 2023年3月 22 日收到了山东华鹏玻璃股份有限公司(以下简称"山 东华鹏"或"公司"转来的《关于山东华鹏玻璃股份有限公司 2022年年度报告 的信息披露监管工作函》上证公函【2023】0205 号(以下简称"工作函")。按 照该工作函的要求,基于山东华鹏对工作函相关问题的说明以及我们对山东华鹏 2022 年度财务报表审计已执行的审计工作,现就有关事项说明如下: 本工作函中,除非文义另有所指,下列简称和术语具有如下含义: 一般释义: | 母公司 | 구글 | 山东华鹏本部 | | --- | --- | --- | | 江苏石岛 | 指 | 江苏石岛玻璃有限公司 | | 山西华服 | 指 | 山西华鹏水塔玻璃制品有限责任公司 | | 甘肃石岛 | 指 | 甘肃石岛玻璃有限公司 | | 安庆华鹏 | 指 | 安庆华鹏长江玻璃有限公司 | | 辽宁华鹏 | 指 | 辽宁华鹏广源玻璃有限公司 | | 菏泽公司 | 指 | 华鹏玻璃(菏泽)有限公司 | 年报显示,报告期内公司实现营业收入 7.68 ...