Core Viewpoint - The company received a regulatory attention letter from the Dalian Regulatory Bureau of the China Securities Regulatory Commission, highlighting insufficient impairment provisions for the Jinzhai Jiayue Phase I project and internal control deficiencies [1] Summary by Relevant Sections Impairment Issues - The company was found to have inadequately recognized impairment for the Jinzhai Jiayue Phase I project, with a reported impairment of 218 million yuan as per an assessment by Chongqing Henghe Asset Appraisal Co., Ltd. This impairment primarily concerns P-type equipment, while general equipment was not subjected to impairment [1] Internal Control Deficiencies - The Dalian Regulatory Bureau noted that the company's internal control systems were not properly executed. Issues included the lack of approval for certain procurement, loan contracts, and external guarantees. Additionally, there were instances of labor dispatch employees receiving wages on behalf of others or for severance payments [1] Board Meeting and Agreements - On May 3, 2023, the company held its sixth board meeting, where it approved a targeted issuance proposal and signed an investment agreement for a high-efficiency photovoltaic cell project with the Tongling Shizishan High-tech Zone Management Committee. These matters were not registered for insider information [1]

公司对金寨嘉悦一期项目计提减值不充分。2024年4月15日重庆恒禾资产评估有限公司为公司全资子公 司金寨嘉悦新能源科技有限公司(简称：金寨嘉悦)出具了评估报告，计提减值2.18亿元，减值主要针对 一期的P类型设备，未对通用设备均计提减值，且评估报告中经济性贬值数据与实际情况明显不符。 *ST聆达（300125）(300125.SZ)公告，公司近日收到中国证券监督管理委员会大连监管局出具的监管关 注函。大连监管局指出： 公司内控制度执行不到位。在检查中发现公司部分采购、贷款合同、对外担保的用印未进行审批。公司 聘请第三方机构为自有员工及劳动派遣员工代发工资，其中代发工资的劳务派遣员工存在替他人代领工 资或离职补偿的行为。公司2023年5月3日召开第六届董事会第二次会议，会议审定定向增发议案和与铜 陵狮子山高新园区管委会签订高效光伏电池片项目投资协议的议案，上述事项未进行内幕信息登记。 ...