港股IPO招股书披露先例 · 103 家公司，111 项
此类事项指申请人主动停产生产基地、关停业务线或战略收缩非核心业务，往往涉及终止经营业务的列报及对收入与毛利率可比性的影响。招股书通常于概要、风险因素、业务及财务资料章节披露停产或出表的原因与时点、相关业务的收入贡献、处置亏损及商誉减值等损益，并以持续经营业务为基础呈列往绩数据；申请人一般解释该等决定出于聚焦核心业务、优化资源配置的主动战略选择，并说明已建立内部审批及监控机制。
Others comprise subordinated mortgage loan business prior to the Listing.
Financial Information · 第 276 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We have already ceased to provide any new loans under subordinated mortgage business and will only focus on providing unsecured loans.
Financial Information · 第 276 页
We intended to focus and allocate our resources on expanding our automobile retail and finance business and e-hailing operating lease business, hence we suspended Go Ziyou APP service for our new energy car-sharing business in July 2022.
Business · 第 204 页
By the end of 2022, our new energy car-sharing automobiles had been disposed of or reallocated to our automobile retail and finance business.
Business · 第 204 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看In relation to our new energy car-sharing business through our Go Ziyou APP, for the years ended 31 December 2020, 2021, 2022 and the six months ended 30 June 2023, we generated revenue of RMB5.2 million, RMB4.0 million, RMB0.8 million and nil, respectively, and recorded gross loss of RMB1.2 million, RMB4.1 million, RMB1.6 million and nil, respectively.
Business · 第 204 页
During the Track Record Period, there was an overall decreasing trend of the number of POSs under the direct operation model due to our shift of business focus from the direct operation model to the partner model.
Business · 第 225 页
Commencing from 2020, we started to shift our marketing efforts to our partner model.
Business · 第 284 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Since 2020, we have actively enhanced the use of POS partners to assist us with sourcing and establishing POSs.
Financial Information · 第 376 页
Pursuant to the certain adjustment of corporate governance and the disposal of certain economic interests, Mengtian Dairy ceased to be our subsidiary as of December 31, 2021 and Yoplait China ceased to be our subsidiary as of June 15, 2022, and each of them is our associate measured at fair value after their respective deconsolidation.
Summary · 第 5 页
As a result, the historical operations of Mengtian Dairy and Yoplait China together with the gains on the deconsolidation thereof were presented as discontinued operations in our financial statements contained in this prospectus.
Summary · 第 5 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We recorded loss from Yoplait China of RMB96.3 million, RMB57.7 million and RMB39.7 million in 2020, 2021 and 2022, respectively.
Business · 第 272 页
Our net other losses or gains primarily consist of (i) gains or losses recognized from the disposal of our subsidiaries in 2020, 2021 and 2022 and the three months ended March 31, 2022 and 2023,
Financial Information · 第 404 页
The equity transfer receivables are mainly the consideration of the disposal of our subsidiaries to be paid by third-party purchasers.
Financial Information · 第 427 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our RMB30.1 million, or 100.0%, of equity transfer receivables outstanding as of March 31, 2023 was not yet settled as of July 31, 2023. The payments are not yet due under the terms of the respective transfer agreements. We expect to receive these payments by the end of 2023 based on the terms of the relevant contracts.
Financial Information · 第 427 页
However, as market freight rates decreased significantly since the second half of 2022, we have paused the offering of self-operated cross-border logistics services.
Summary · 第 3 页
In 2022, we recorded revenue from self-operated cross-border seaborne transportation of RMB2,603.1 million, which accounted for 59.3% of our revenue from cross-border logistics services in the same year.
Summary · 第 3 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Accordingly, we had not provided any self-operated cross-border seaborne transportation services in 2023 up to the Latest Practicable Date.
Summary · 第 34 页
Along with the relaxation of the preventative measures for the COVID-19 epidemic and the increasing number of individuals gaining immunity due to COVID-19 infection in China in late 2022, there are uncertainties surrounding the market demand for the COVID-19 vaccine, hence we will deprioritize the clinical development of Y2019 and currently have no immediate plans to initiate the Phase IIa clinical trial for Y2019.
Business · 第 330 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We completed a Phase Ia clinical trial for Y2019 in China in August 2022 and obtained ethical committee approval for the Phase IIa clinical trial.
Business · 第 416 页
In June 2022, we strategically ceased the operation of two international mobile apps, Keep Trainer and Keep Yoga, as a part of our business strategy to streamline and consolidate our offerings to provide better user experience as our Keep app offers similar content and features previously offered by Keep Trainer and Keep Yoga.
Summary · 第 3 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The revenue contribution of our overseas operations was also immaterial during the Track Record Period.
Summary · 第 3 页
We owned and operated 13, 9, 9 and 7 Keepland fitness centers in Beijing, China as of December 31, 2019, 2020, 2021 and 2022, respectively, to provide offline fitness services.
Business · 第 190 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We believe this asset-light format of engaging with our users enables us to expand our presence quickly and efficiently, deliver an integrated online and offline fitness experience, and address the diverse fitness needs of our users.
Business · 第 181 页
Since our Group can no longer generate any future economic benefits from the concession relating to the Subject Area, in August 2017, our Group decided to accelerate the amortisation for the concession relating to the Subject Area and the carrying value of which became zero after such accelerated amortisation took place.
Business · 第 220 页
We are currently still under negotiation with the Taiyuan Administration in its capacity as the grantor for the transfer of all our heat service facilities in the Subject Area and its consideration thereto and no agreement had yet been reached between us and the grantor or the new operator on the transfer and the amount of consideration (if any) as at the Latest Practicable Date.
Business · 第 220 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看it was confirmed that (i) the Reduction did not occur as a result of any breach of the relevant provisions as stipulated in, nor did it constitute any breach of, the Taiyuan Concession Agreement; (ii) the Reduction was a one-off event and there will be no further reduction of our Concession Area of the Taiyuan Project in the foreseeable future;
Business · 第 221 页
All refunds for the two packages/offerings in 2022 were for purchases that occurred in 2021; moreover, in 2022, we strategically shifted focus from these two offerings to others as the relevant customers were more affected by the economic downturns.
Summary · 第 14 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看In 2022, we have strategically focused on acquiring new customers who mainly subscribe to premium or deluxe packages of our offerings.
Business · 第 248 页