涉及财务数据"掺水"等违规行为 上交所表示，根据北京证监局此前出具的《行政处罚决定书》(〔2025〕16号)查明的事实，ST华扬及原控股股东、实际控制人的违规问题集中在两大领域。 一方面，存在未按规定披露控股股东、实际控制人非经营性资金占用事项的情况，导致相关定期报告存在重大遗漏。 9月10日，上交所发布纪律处分决定，对华扬联众数字技术股份有限公司、公司原控股股东、实际控制人暨时任董事长、总经理苏同，以及时任副总经理、 财务负责人、董事会秘书郭建军予以公开谴责。 ST华扬，遭上交所公开谴责! 2021年，ST华扬及其全资子公司北京华扬创想广告有限公司，通过北京嘉实兆丰投资管理有限公司，累计向原实控人苏同提供资金1.8153亿元，构成非经营 性资金占用。但公司在2021年半年报、2021年年报中，均未按规定披露的控股股东、实际控制人非经营性资金占用发生额为1.8153亿元，分别占当期披露净 资产的比例为10.02%和7.84%;在2021年半年报、2021年年报、2022年半年报、2022年年报、2023年半年报中，均未按规定披露的控股股东、实际控制人非经 营性资金占用余额为1.8153亿元，占当期披露净资产的 ...

Core Viewpoint - ST Huayang has been publicly reprimanded by the Shanghai Stock Exchange for violations related to financial data manipulation and non-disclosure of significant financial information [2][4][6]. Group 1: Violations and Financial Misconduct - ST Huayang and its former controlling shareholder, Su Tong, were found to have engaged in non-operating fund occupation amounting to 181.53 million yuan, which was not disclosed in the company's financial reports for 2021 and subsequent years [4][5]. - The undisclosed non-operating fund occupation represented 10.02% and 7.84% of the net assets reported in the 2021 semi-annual and annual reports, respectively [4]. - The company also failed to adequately provision for bad debts related to accounts receivable, leading to inflated profits of 17.33 million yuan in the 2021 annual report and 69.39 million yuan in the 2022 annual report [5]. Group 2: Accountability and Consequences - The Shanghai Stock Exchange has publicly reprimanded Su Tong and the former vice president and financial officer, Guo Jianjun, for their roles in the violations, noting their failure to ensure the accuracy and completeness of financial disclosures [6][7]. - The disciplinary actions will be reported to the China Securities Regulatory Commission and recorded in the securities and futures market integrity database [7]. Group 3: Market Impact - As of September 10, ST Huayang's stock price was 9.81 yuan per share, with a market capitalization of 2.5 billion yuan and approximately 31,200 shareholders [8].