Core Viewpoint - Guandian Defense Technology Co., Ltd. has been issued a notice of administrative penalty by the Beijing Regulatory Bureau of the China Securities Regulatory Commission for various violations related to fund transfers and guarantees involving its controlling shareholder and related parties [3][4]. Group 1: Violations and Financial Transactions - Between August 2022 and December 2023, Guandian Defense transferred a total of 284 million yuan to eight companies, which were subsequently transferred to related parties, constituting non-operating fund occupation by the controlling shareholder [4]. - From June 2022 to December 2023, the company provided guarantees totaling 173 million yuan to various entities without following the necessary approval and disclosure procedures [4]. - The company failed to disclose 22 guarantee transactions amounting to 635 million yuan in its report for the transfer listing, which were not reported in its semi-annual and annual reports for 2022 and 2023 [4]. Group 2: Financial Impact and Penalties - The undisclosed guarantees in the semi-annual and annual reports for 2022 and 2023 amounted to 260 million yuan, 323 million yuan, 175 million yuan, and 205 million yuan, representing 23.36%, 32.32%, 16.49%, and 20.38% of the company's net assets for those periods, respectively [4]. - In April 2024, Guandian Defense transferred 141 million yuan to a related party, which constituted 14.08% of the company's latest audited net assets [5]. - The Beijing Regulatory Bureau plans to impose a fine of 9.5 million yuan on Guandian Defense and additional fines on its executives for their roles in the violations [6].