Core Viewpoint - The company received a regulatory concern letter from the Dalian Regulatory Bureau of the China Securities Regulatory Commission, highlighting issues related to insufficient impairment provisions for the Jinzhai Jiayue Phase I project and internal control deficiencies [1] Group 1: Impairment Issues - The company inadequately recognized impairment for the Jinzhai Jiayue Phase I project, with a reported impairment of 218 million yuan primarily concerning P-type equipment, while general equipment was not included in the impairment assessment [1] - The economic depreciation data in the assessment report was found to be significantly inconsistent with actual conditions [1] Group 2: Internal Control Deficiencies - The company’s internal control systems were not properly executed, as evidenced by the lack of approval for certain procurement, loan contracts, and external guarantees [1] - There were instances of labor dispatch employees receiving wages on behalf of others or for severance payments, indicating potential misuse of payroll processes [1] Group 3: Corporate Governance - During the sixth board meeting held on May 3, 2023, the company approved a private placement proposal and an investment agreement for a high-efficiency photovoltaic cell project with the Tongling Lion Mountain High-tech Zone Management Committee, without proper insider information registration [1]