港股IPO招股书披露先例 · 3 家公司，3 项
该类事项指申请人在取得生产经营所需环保许可或批准之前，即开展试产或其他运营活动的情形。招股书通常在概要、风险因素、业务及财务资料等章节予以披露，内容一般涵盖取得许可的时间及延迟原因、许可前所从事活动的性质（如设备调试、样品测试及少量试产）、有无因此受到行政处罚，并辅以法律顾问对潜在处罚风险较低的评估，部分申请人亦说明相关事项已获整改。
合规类事项自 2026 年 8 月 24 日起递交的文件开始收录。
公司的解释、律师意见及原文页码定位：在 Matters 中查看During the Track Record Period, one of our PRC subsidiaries had not completed certain pollutant discharge registration or permit procedures for their production premises.
Risk Factors · 第 39 页
In relation to our e-ink terminal device project, we did not file an environmental impact report for the lamination production lines prior to construction in June 2024.
Business · 第 184 页
In May 2026, the preparation of the environmental impact report was completed and approved by the competent authority, and the environmental protection acceptance procedures are expected to be completed by December 2026.
Business · 第 184 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看our PRC Legal Advisor is of the view that, under the premise that the existing policies and regulations, as well as the current regulatory situation and practical practices of the competent department of ecological environment, have not changed and there are no complaints, the risk of material administrative penalty in connection with it is low.
Business · 第 184 页
Mic-Power New Energy Vietnam Company Limited (“Mic-Power Vietnam”) has obtained the environmental permit required for the operation of the Vietnam Production Base under applicable Vietnam environmental laws, being Environmental Permit No. 1288/GPMT-UBND (the “Permit”), on May 19, 2026.
Business · 第 198 页
During the period prior to obtaining the Permit, no administrative penalty, cessation order or other administrative decision was imposed on Mic-Power Vietnam in relation to the outstanding Permit.
Business · 第 198 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As advised by our Vietnam Legal Advisor, the risk of the relevant authorities retroactively investigating the trial production activities conducted prior to obtaining the Permit and imposing penalties in respect of such trial production is relatively low, on the basis that the Company has already obtained the Permit.
Business · 第 198 页