近日，浙江国祥股份有限公司（简称"浙江国祥"）二度IPO引发了市场热议，上交所于10月7日紧急叫停 浙江国祥IPO，表示当前正在专项核查。10月9日，上交所有关负责人再度回应，上交所将根据专项核 查的情况决定后续工作。同时，上交所对市场关注的浙江国祥二次上市、上市标准和发行定价等问题进 行回应。 记者从相关部门了解到，原上市公司系进行资产重组而非退市，不存在退市之后再上市的情形；原上市 公司置出的中央空调业务已经发生根本性变化，不属于同一资产再次上市；浙江国祥业务清晰，发行定 价低于市场大多同类公司水平。 聚焦浙江国祥IPO三大争议： 非"退市后再上市"、非"新瓶装旧酒"、发行价总体合理 不属于"退市后再上市" 原标题： 上交所有关负责人表示，上交所在前期审核中已关注到浙江国祥相关资产来自原上市公司*ST国祥的情 况，并依法依规进行了严格问询把关。经审核，该部分资产的交易发生于2011年、2012年，收购时相关 账面资产总额、2022年末相关固定资产净值占浙江国祥现有资产总额比例分别为15%和0.06%，浙江国 祥已由原来以商用中央空调为主，转为以工业中央空调为主，其业务与产品、技术与研发、人员与销售 模式、 ...

Summary of Key Points Core Viewpoint - The announcement details Shanghai HaLi Group Co., Ltd.'s provision of a guarantee for its wholly-owned subsidiary, Nanchang HaLi Electric Co., Ltd., amounting to RMB 700 million, to support its operational financing needs [1][2]. Group 1: Guarantee Overview - The guarantee is provided to Nanchang HaLi Electric Co., Ltd. by its parent company, Shanghai HaLi Electric Co., Ltd., with a maximum guarantee amount of RMB 700 million [1][2]. - The guarantee is backed by a full counter-guarantee from Nanchang HaLi, effective for two years after the debt fulfillment period [2][5]. - The total approved external guarantee limit for 2025 is RMB 1.68 billion, with a specific limit of RMB 900 million for subsidiaries with an asset-liability ratio exceeding 70% [2][4]. Group 2: Financial and Operational Context - As of the announcement date, the total external guarantees provided by the company and its subsidiaries amount to RMB 43.7 million, representing 0.72% of the latest audited net assets attributable to shareholders [6]. - Nanchang HaLi Electric Co., Ltd. has total assets of RMB 706.43 million and total liabilities of RMB 592.02 million as of the first quarter of 2025 [4]. - The company reported a net profit of RMB 1.69 million for the first quarter of 2025, compared to RMB 6.86 million for the entire year of 2024 [4]. Group 3: Decision-Making Process - The guarantee was approved during the 12th meeting of the 10th Board of Directors and subsequently ratified at the 2024 Annual General Meeting [2][5]. - The decision-making process adheres to internal control requirements, ensuring effective risk management [5].